01 May 2023 30 April 2024 No principle activity is included 05098209 2023-05-01 05098209 2024-04-30 05098209 2023-05-01 2024-04-30 05098209 2023-04-30 05098209 2022-05-01 2023-04-30 05098209 uk-core:WithinOneYear 2024-04-30 05098209 uk-core:WithinOneYear 2023-04-30 05098209 uk-core:ShareCapital 2024-04-30 05098209 uk-core:ShareCapital 2023-04-30 05098209 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 05098209 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 05098209 uk-bus:Director1 2023-05-01 2024-04-30 05098209 uk-bus:RegisteredOffice 2023-05-01 2024-04-30 05098209 uk-curr:PoundSterling 2023-05-01 2024-04-30 05098209 uk-core:PlantMachinery 2023-05-01 2024-04-30 05098209 uk-core:Vehicles 2023-05-01 2024-04-30 05098209 uk-core:FurnitureFittings 2023-05-01 2024-04-30 05098209 uk-core:OfficeEquipment 2023-05-01 2024-04-30 05098209 uk-core:VehiclesPlantMachinery 2023-04-30 05098209 uk-core:FurnitureFittingsToolsEquipment 2023-04-30 05098209 uk-core:VehiclesPlantMachinery 2024-04-30 05098209 uk-core:FurnitureFittingsToolsEquipment 2024-04-30 05098209 uk-core:VehiclesPlantMachinery 2023-05-01 2024-04-30 05098209 uk-core:FurnitureFittingsToolsEquipment 2023-05-01 2024-04-30 05098209 uk-core:Non-currentFinancialInstruments uk-core:CostValuation 2023-04-30 05098209 uk-core:Non-currentFinancialInstruments uk-core:AdditionsToInvestments 2024-04-30 05098209 uk-core:Non-currentFinancialInstruments uk-core:CostValuation 2024-04-30 05098209 uk-core:Non-currentFinancialInstruments uk-core:ProvisionsForImpairmentInvestments 2024-04-30 05098209 uk-core:Non-currentFinancialInstruments 2024-04-30 05098209 uk-core:Non-currentFinancialInstruments 2023-04-30 05098209 uk-bus:FRS102 2023-05-01 2024-04-30 05098209 uk-bus:FullAccounts 2023-05-01 2024-04-30 05098209 uk-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 05098209 uk-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  CEPHAS LIMITED
   
   
   
  UNAUDITED FINANCIAL STATEMENTS
   
   
  FOR THE YEAR ENDED 30 APRIL 2024
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  CEPHAS LIMITED
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 30 APRIL 2024
       
       
  DIRECTORS
       
  J Severn
  E E Severn
  T W Severn
       
       
  SECRETARY
       
  E Severn
       
  REGISTERED OFFICE
       
  78 Birmingham Street
Oldbury
West Midlands
B69 4EB
       
       
  COMPANY REGISTERED NUMBER
       
  05098209
       
       
  BANKERS
       
  Barclays Bank
Leicester
LE87 2BB
       
       
  ACCOUNTANTS
       
  Lyness Accountancy Practice Limited
  Chartered Certified Accountants
  78 Birmingham Street
Oldbury
West Midlands
B69 4EB
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
  page 1
  CEPHAS LIMITED
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 30 APRIL 2024
       
       
  CONTENTS
       
  Pages
       
       
  3-4 Statement of Financial Position  
       
       
  5-7 Notes to the Financial Statements  
       
     
  page 2
  CEPHAS LIMITED
  Company registered number: 05098209
  STATEMENT OF FINANCIAL POSITION AT 30 April 2024
           
    Note 2024 2023
      £ £ £
  FIXED ASSETS
  Property, plant and equipment 3 217 260
  Investments held as fixed assets 4 135,027 120,744
      135,244 121,004
  CURRENT ASSETS    
  Inventories   365,770 352,541
  Debtors 5 277,580 213,649
  Cash at bank and in hand   209,952 345,155
      853,302 911,345
  CREDITORS: Amounts falling due within one year 6 362,061 424,076
  NET CURRENT ASSETS   491,241 487,269
  NET ASSETS   £626,485 £608,273
       
  CAPITAL AND RESERVES
  Called up share capital   2 2
  Retained earnings   626,483 608,271
  SHAREHOLDERS' FUNDS   £626,485 £608,273
       
  The notes on pages 5-7 form part of these financial statements
   
  page 3
  CEPHAS LIMITED
  Company registered number: 05098209
  STATEMENT OF FINANCIAL POSITION AT 30 April 2024 (CONT.)
           
    Note 2024 2023
      £ £ £
       
       
  In approving these financial statements as directors of the company we hereby confirm the following:
       
  For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
       
  The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with section 476 of the Companies Act 2006.
       
  The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.
 
 
  These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies
       
  In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
       
  The financial statements were approved and authorised for issue by the board of directors on 14 January 2025
 
  Signed on behalf of the board of directors
 
 
       
  J Severn, Director
       
       
  The notes on pages 5-7 form part of these financial statements
   
  page 4
  CEPHAS LIMITED
  NOTES TO THE ACCOUNTS
  FOR THE YEAR ENDED 30 APRIL 2024
       
 
1. SIGNIFICANT ACCOUNTING POLICIES
       
         
1a. Statement of compliance
         
  Cephas Limited is a private company limited by shares incorporated in England & Wales, company number 05098209.
         
  Registered office:
  78 Birmingham Street
Oldbury
West Midlands
B69 4EB
         
         
1b Basis of accounting
         
  These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard
  The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.
         
1c. Revenue recognition
         
  Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
         
1d. Taxation
         
         
  Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
       
1e. Property, plant and equipment
       
  Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
       
  Plant and machinery Reducing balance 25%  
  Vehicles Reducing balance 25%  
  Fixtures and fittings Reducing balance 15%  
  Equipment Reducing balance 15%  
         
1f. Inventories
         
  Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.
         
  The notes on pages 5-7 form part of these financial statements
   
  page 5
  CEPHAS LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 30 APRIL 2024
       
 
1. SIGNIFICANT ACCOUNTING POLICIES (CONT.)
         
1g. Short term debtors and creditors
         
  Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.
         
       
       
2. DIRECTORS AND EMPLOYEES
       
  The average weekly number of directors and employees during the year were as follows:
    2024 2023
    No. No.
  Management & Admin 3 3
   
         
3. PROPERTY, PLANT AND EQUIPMENT
    Plant & Fixtures &  
    Machinery Equipment Total
    £ £ £
  Cost
         
  At 1 May 2023 4,671 972 5,643
         
  At 30 April 2024 4,671 972 5,643
   
  Depreciation
         
  At 1 May 2023 4,636 747 5,383
  For the year 9 34 43
  At 30 April 2024 4,645 781 5,426
   
  Net Book Amounts
         
  At 30 April 2024 26 191 217
  At 30 April 2023 35 225 260
   
  The notes on pages 5-7 form part of these financial statements
   
  page 6
  CEPHAS LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 30 APRIL 2024
       
       
4. INVESTMENTS HELD AS FIXED ASSETS
    Other  
    investments  
    Other than  
    loans Total
    £ £
  Cost or valuation
       
  At 1 May 2023 120,744 120,744
  Additions 14,283 14,283
  At 30 April 2024 135,027 135,027
   
  Amounts written off
       
  At 30 April 2024 - -
   
  Net Book Amounts
       
  At 30 April 2024 135,027 135,027
  At 30 April 2023 120,744 120,744
   
       
       
5. DEBTORS 2024 2023
    £ £
  Trade debtors 275,900 213,649
  Other debtors 1,680 -
    £277,580 £213,649
   
       
       
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
    2024 2023
    £ £
  Trade creditors 230,222 384,146
  Corporation tax 35,973 29,429
  Other taxes and social security 92,939 7,574
  Other creditors 2,927 2,927
    £362,061 £424,076
   
       
  The notes on pages 5-7 form part of these financial statements
   
  page 7