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REGISTERED NUMBER: 01610723 (England and Wales)















Cemoc Limited

Unaudited Financial Statements for the Year Ended 31st May 2024






Cemoc Limited (Registered number: 01610723)






Contents of the Financial Statements
for the Year Ended 31st May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cemoc Limited

Company Information
for the Year Ended 31st May 2024







DIRECTORS: R J M Doran
A H Medley
M B Thomson





SECRETARY: R J M Doran





REGISTERED OFFICE: 7/8 Innovation Place
Douglas Drive
Godalming
Surrey
GU7 1JX





REGISTERED NUMBER: 01610723 (England and Wales)





ACCOUNTANTS: Palmer Gray LLP
2 & 3 The Barns
Longham Farm Close
Ferndown
Dorset
BH22 9DE

Cemoc Limited (Registered number: 01610723)

Balance Sheet
31st May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 1,197
- 1,197

CURRENT ASSETS
Debtors 6 61,297 64,645
Cash at bank 8,339 48,607
69,636 113,252
CREDITORS
Amounts falling due within one year 7 20,193 23,973
NET CURRENT ASSETS 49,443 89,279
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,443

90,476

PROVISIONS FOR LIABILITIES 8 - 212
NET ASSETS 49,443 90,264

CAPITAL AND RESERVES
Called up share capital 9 21,637 21,637
Capital redemption reserve 9,273 9,273
Retained earnings 18,533 59,354
SHAREHOLDERS' FUNDS 49,443 90,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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 profit or loss 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.

Cemoc Limited (Registered number: 01610723)

Balance Sheet - continued
31st May 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th February 2025 and were signed on its behalf by:





R J M Doran - Director


Cemoc Limited (Registered number: 01610723)

Notes to the Financial Statements
for the Year Ended 31st May 2024

1. STATUTORY INFORMATION

Cemoc Limited is a private company, limited by shares , 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102, (FRS 102) "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the company, and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
The turnover shown in the Profit and Loss account represents amounts invoiced during the year, after making necessary adjustments for amounts invoiced in advance at the end of the current year and the previous year, exclusive of Value Added Tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation of patents and licences is over a three year term.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.


Cemoc Limited (Registered number: 01610723)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 profit or loss on a straight line basis over the period of the lease.

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 4 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st June 2023
and 31st May 2024 9,803
AMORTISATION
At 1st June 2023
and 31st May 2024 9,803
NET BOOK VALUE
At 31st May 2024 -
At 31st May 2023 -

Cemoc Limited (Registered number: 01610723)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2023 20,266
Disposals (893 )
At 31st May 2024 19,373
DEPRECIATION
At 1st June 2023 19,069
Charge for year 1,197
Eliminated on disposal (893 )
At 31st May 2024 19,373
NET BOOK VALUE
At 31st May 2024 -
At 31st May 2023 1,197

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 49,074 50,400
Other debtors 12,223 14,245
61,297 64,645

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 217 328
Taxation and social security 8,857 14,060
Other creditors 11,119 9,585
20,193 23,973

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax - 212

Cemoc Limited (Registered number: 01610723)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st June 2023 212
Utilised during year (212 )
Balance at 31st May 2024 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
9,273 Ordinary A £1 9,273 9,273
9,273 Ordinary B £1 9,273 9,273
3,091 Ordinary D £ 3,091 3,091
21,637 21,637