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REGISTERED NUMBER: 06620580 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 30th June 2024

for

CESA LIMITED
TRADING AS
FOODSERVICE EQUIPMENT ASSOCIATION

CESA LIMITED (REGISTERED NUMBER: 06620580)
TRADING AS FOODSERVICE EQUIPMENT ASSOCIATION






Contents of the Financial Statements
for the year ended 30th June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

CESA LIMITED
TRADING AS FOODSERVICE EQUIPMENT ASSOCIATION

Company Information
for the year ended 30th June 2024







DIRECTORS: D J Parsons
S Hobbs
P G Anderson
J J Cunningham
E L Brooks





REGISTERED OFFICE: Rotherwick House
3 Thomas More Street
London
E1W 1YZ





REGISTERED NUMBER: 06620580 (England and Wales)





ACCOUNTANTS: Simpson Wreford & Partners
Chartered Accountants
Suffolk House
George Street
Croydon
Surrey
CR0 0YN

CESA LIMITED (REGISTERED NUMBER: 06620580)
TRADING AS FOODSERVICE EQUIPMENT ASSOCIATION

Statement of Financial Position
30th June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 3,552 37,068

CURRENT ASSETS
Debtors 5 94,779 57,417
Cash at bank and in hand 594,830 486,336
689,609 543,753
CREDITORS
Amounts falling due within one year 6 190,267 137,673
NET CURRENT ASSETS 499,342 406,080
TOTAL ASSETS LESS CURRENT LIABILITIES 502,894 443,148

RESERVES
Income and expenditure account 502,894 443,148
502,894 443,148

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CESA LIMITED (REGISTERED NUMBER: 06620580)
TRADING AS FOODSERVICE EQUIPMENT ASSOCIATION

Statement of Financial Position - continued
30th June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th October 2024 and were signed on its behalf by:




P G Anderson - Director



E L Brooks - Director


CESA LIMITED (REGISTERED NUMBER: 06620580)
TRADING AS FOODSERVICE EQUIPMENT ASSOCIATION

Notes to the Financial Statements
for the year ended 30th June 2024

1. STATUTORY INFORMATION

CESA Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company continues to trade profitably and is expected to keep generating to keep positive cash flows for the foreseeable future. The directors have therefore adopted the going concern basis of accounting in preparing the annual financial statements.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

CESA LIMITED (REGISTERED NUMBER: 06620580)
TRADING AS FOODSERVICE EQUIPMENT ASSOCIATION

Notes to the Financial Statements - continued
for the year ended 30th June 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st July 2023 42,887 9,279 52,166
Additions - 1,767 1,767
Disposals (42,887 ) - (42,887 )
At 30th June 2024 - 11,046 11,046
DEPRECIATION
At 1st July 2023 10,722 4,376 15,098
Charge for year 8,041 3,118 11,159
Eliminated on disposal (18,763 ) - (18,763 )
At 30th June 2024 - 7,494 7,494
NET BOOK VALUE
At 30th June 2024 - 3,552 3,552
At 30th June 2023 32,165 4,903 37,068

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 42,373 13,647
Other debtors 56 -
VAT 20,734 21,342
Deferred tax asset 2,166 -
Prepayments and accrued income 29,450 22,428
94,779 57,417

CESA LIMITED (REGISTERED NUMBER: 06620580)
TRADING AS FOODSERVICE EQUIPMENT ASSOCIATION

Notes to the Financial Statements - continued
for the year ended 30th June 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 59,287 54,560
Tax 20,942 7,192
Social security and other taxes 1,140 996
Other creditors 1,217 22,505
Accruals and deferred income 107,681 52,420
190,267 137,673

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
CESA Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CESA Limited for the year ended 30th June 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of CESA Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CESA Limited and state those matters that we have agreed to state to the Board of Directors of CESA Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CESA Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CESA Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CESA Limited. You consider that CESA Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CESA Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Simpson Wreford & Partners
Chartered Accountants
Suffolk House
George Street
Croydon
Surrey
CR0 0YN


14th October 2024