2023-05-012024-04-302024-04-30false06575927Cern Surfacing Limited2025-01-2842110falseiso4217:GBPxbrli:pure065759272023-05-01065759272024-04-30065759272023-05-012024-04-30065759272022-05-01065759272023-04-30065759272022-05-012023-04-3006575927bus:SmallEntities2023-05-012024-04-3006575927bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3006575927bus:FullAccounts2023-05-012024-04-3006575927bus:PrivateLimitedCompanyLtd2023-05-012024-04-3006575927core:WithinOneYear2024-04-3006575927core:AfterOneYear2024-04-3006575927core:WithinOneYear2023-04-3006575927core:AfterOneYear2023-04-3006575927core:ShareCapital2024-04-3006575927core:SharePremium2024-04-3006575927core:RevaluationReserve2024-04-3006575927core:OtherReservesSubtotal2024-04-3006575927core:RetainedEarningsAccumulatedLosses2024-04-3006575927core:ShareCapital2023-04-3006575927core:SharePremium2023-04-3006575927core:RevaluationReserve2023-04-3006575927core:OtherReservesSubtotal2023-04-3006575927core:RetainedEarningsAccumulatedLosses2023-04-3006575927core:LandBuildings2024-04-3006575927core:PlantMachinery2024-04-3006575927core:Vehicles2024-04-3006575927core:FurnitureFittings2024-04-3006575927core:OfficeEquipment2024-04-3006575927core:NetGoodwill2024-04-3006575927core:IntangibleAssetsOtherThanGoodwill2024-04-3006575927core:ListedExchangeTraded2024-04-3006575927core:UnlistedNon-exchangeTraded2024-04-3006575927core:LandBuildings2023-04-3006575927core:PlantMachinery2023-04-3006575927core:Vehicles2023-04-3006575927core:FurnitureFittings2023-04-3006575927core:OfficeEquipment2023-04-3006575927core:NetGoodwill2023-04-3006575927core:IntangibleAssetsOtherThanGoodwill2023-04-3006575927core:ListedExchangeTraded2023-04-3006575927core:UnlistedNon-exchangeTraded2023-04-3006575927core:LandBuildings2023-05-012024-04-3006575927core:PlantMachinery2023-05-012024-04-3006575927core:Vehicles2023-05-012024-04-3006575927core:FurnitureFittings2023-05-012024-04-3006575927core:OfficeEquipment2023-05-012024-04-3006575927core:NetGoodwill2023-05-012024-04-3006575927core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3006575927core:ListedExchangeTraded2023-05-012024-04-3006575927core:UnlistedNon-exchangeTraded2023-05-012024-04-3006575927core:MoreThanFiveYears2023-05-012024-04-3006575927core:Non-currentFinancialInstruments2024-04-3006575927core:Non-currentFinancialInstruments2023-04-3006575927dpl:CostSales2023-05-012024-04-3006575927dpl:DistributionCosts2023-05-012024-04-3006575927core:LandBuildings2023-05-012024-04-3006575927core:PlantMachinery2023-05-012024-04-3006575927core:Vehicles2023-05-012024-04-3006575927core:FurnitureFittings2023-05-012024-04-3006575927core:OfficeEquipment2023-05-012024-04-3006575927dpl:AdministrativeExpenses2023-05-012024-04-3006575927core:NetGoodwill2023-05-012024-04-3006575927core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3006575927dpl:GroupUndertakings2023-05-012024-04-3006575927dpl:ParticipatingInterests2023-05-012024-04-3006575927dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3006575927core:ListedExchangeTraded2023-05-012024-04-3006575927dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3006575927core:UnlistedNon-exchangeTraded2023-05-012024-04-3006575927dpl:CostSales2022-05-012023-04-3006575927dpl:DistributionCosts2022-05-012023-04-3006575927core:LandBuildings2022-05-012023-04-3006575927core:PlantMachinery2022-05-012023-04-3006575927core:Vehicles2022-05-012023-04-3006575927core:FurnitureFittings2022-05-012023-04-3006575927core:OfficeEquipment2022-05-012023-04-3006575927dpl:AdministrativeExpenses2022-05-012023-04-3006575927core:NetGoodwill2022-05-012023-04-3006575927core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3006575927dpl:GroupUndertakings2022-05-012023-04-3006575927dpl:ParticipatingInterests2022-05-012023-04-3006575927dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3006575927core:ListedExchangeTraded2022-05-012023-04-3006575927dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3006575927core:UnlistedNon-exchangeTraded2022-05-012023-04-3006575927core:NetGoodwill2024-04-3006575927core:IntangibleAssetsOtherThanGoodwill2024-04-3006575927core:LandBuildings2024-04-3006575927core:PlantMachinery2024-04-3006575927core:Vehicles2024-04-3006575927core:FurnitureFittings2024-04-3006575927core:OfficeEquipment2024-04-3006575927core:AfterOneYear2024-04-3006575927core:WithinOneYear2024-04-3006575927core:ListedExchangeTraded2024-04-3006575927core:UnlistedNon-exchangeTraded2024-04-3006575927core:ShareCapital2024-04-3006575927core:SharePremium2024-04-3006575927core:RevaluationReserve2024-04-3006575927core:OtherReservesSubtotal2024-04-3006575927core:RetainedEarningsAccumulatedLosses2024-04-3006575927core:NetGoodwill2023-04-3006575927core:IntangibleAssetsOtherThanGoodwill2023-04-3006575927core:LandBuildings2023-04-3006575927core:PlantMachinery2023-04-3006575927core:Vehicles2023-04-3006575927core:FurnitureFittings2023-04-3006575927core:OfficeEquipment2023-04-3006575927core:AfterOneYear2023-04-3006575927core:WithinOneYear2023-04-3006575927core:ListedExchangeTraded2023-04-3006575927core:UnlistedNon-exchangeTraded2023-04-3006575927core:ShareCapital2023-04-3006575927core:SharePremium2023-04-3006575927core:RevaluationReserve2023-04-3006575927core:OtherReservesSubtotal2023-04-3006575927core:RetainedEarningsAccumulatedLosses2023-04-3006575927core:NetGoodwill2022-05-0106575927core:IntangibleAssetsOtherThanGoodwill2022-05-0106575927core:LandBuildings2022-05-0106575927core:PlantMachinery2022-05-0106575927core:Vehicles2022-05-0106575927core:FurnitureFittings2022-05-0106575927core:OfficeEquipment2022-05-0106575927core:AfterOneYear2022-05-0106575927core:WithinOneYear2022-05-0106575927core:ListedExchangeTraded2022-05-0106575927core:UnlistedNon-exchangeTraded2022-05-0106575927core:ShareCapital2022-05-0106575927core:SharePremium2022-05-0106575927core:RevaluationReserve2022-05-0106575927core:OtherReservesSubtotal2022-05-0106575927core:RetainedEarningsAccumulatedLosses2022-05-0106575927core:AfterOneYear2023-05-012024-04-3006575927core:WithinOneYear2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3006575927core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3006575927core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3006575927core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3006575927core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3006575927core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3006575927core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3006575927core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3006575927core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3006575927core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3006575927core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3006575927core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3006575927core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3006575927core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3006575927core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3006575927core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3006575927core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3006575927core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3006575927core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3006575927bus:Director12023-05-012024-04-30

Cern Surfacing Limited

Registered Number
06575927
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Cern Surfacing Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Richard Stapley

Company Secretary

Nicola Stapley

Registered Address

Unit 4 City Limits
Danehill
Reading
RG6 4UP

Registered Number

06575927 (England and Wales)
Cern Surfacing Limited
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3304,990287,379
304,990287,379
Current assets
Debtors4198,032302,568
Cash at bank and on hand33,88818,101
231,920320,669
Creditors amounts falling due within one year5(234,774)(228,302)
Net current assets (liabilities)(2,854)92,367
Total assets less current liabilities302,136379,746
Creditors amounts falling due after one year6(130,448)(150,572)
Provisions for liabilities7(76,247)(71,844)
Net assets95,441157,330
Capital and reserves
Called up share capital100100
Profit and loss account95,341157,230
Shareholders' funds95,441157,330
The financial statements were approved and authorised for issue by the Director on 28 January 2025, and are signed on its behalf by:
Richard Stapley
Director
Registered Company No. 06575927
Cern Surfacing Limited
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery20
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year89
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 May 23465,81974,8294,099544,747
Additions42,77173,7897,974124,534
At 30 April 24508,590148,61812,073669,281
Depreciation and impairment
At 01 May 23206,74346,5264,099257,368
Charge for year90,00816,631284106,923
At 30 April 24296,75163,1574,383364,291
Net book value
At 30 April 24211,83985,4617,690304,990
At 30 April 23259,07628,303-287,379
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables89,523206,207
Other debtors96,57790,961
Prepayments and accrued income11,9325,400
Total198,032302,568
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables28,66050,738
Bank borrowings and overdrafts98,41584,015
Taxation and social security68,35764,642
Other creditors15,407644
Accrued liabilities and deferred income23,93528,263
Total234,774228,302
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts130,448150,572
Total130,448150,572
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)76,24771,844
Total76,24771,844