Company registration number: 03563696
Unaudited financial statements
for the year ended 30 June 2024
for
Ceroc Enterprises Limited
Pages for filing with the Registrar
Company registration number: 03563696
Ceroc Enterprises Limited
Balance sheet
as at 30 June 2024
2024 2023
Note £ £ £ £
Fixed assets
Intangible assets 4 157,871 362,793
Tangible assets 5 339 -
Investments 6 31,864 31,864
190,074 394,657
Current assets
Stocks 518 -
Debtors 778,657 668,663
Cash at bank and in hand 162,160 79,303
941,335 747,966
Creditors: amounts falling due within one
year
(1,974,357) (1,913,683)
Net current liabilities (1,033,022) (1,165,717)
Total assets less current liabilities (842,948) (771,060)
Creditors: Amounts falling due after more
than one year
(10,895) (20,752)
NET LIABILITIES (853,843) (791,812)
Capital and reserves
Called up share capital 197,030 197,030
Share premium account 292,650 292,650
Profit and loss account (1,343,523) (1,281,492)
TOTAL EQUITY (853,843) (791,812)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 03563696
Ceroc Enterprises Limited
Balance sheet - continued
as at 30 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr R Thompson, Director
21 January 2025
2
Ceroc Enterprises Limited
Notes to the financial statements
for the year ended 30 June 2024
1 Company information
Ceroc Enterprises Limited is a private company registered in England and Wales. Its registered number is 03563696. The company is limited by shares. Its registered office is I O N Building, Unit 1 Waldo Works, London, NW10 6AW.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 12.5% straight line
Computer software - 20% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 33.33% straight line
3
Ceroc Enterprises Limited
Notes to the financial statements - continued
for the year ended 30 June 2024
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3 Average number of employees
During the year the average number of employees was 1 (2023 - 1).
4 Intangible assets
Goodwill Other
intangible
assets
Totals
£ £ £
Cost
At 1 July 2023 282,650 847,951 1,130,601
At 30 June 2024 282,650 847,951 1,130,601
Amortisation
At 1 July 2023 132,425 635,383 767,808
Charge for year 35,332 169,590 204,922
At 30 June 2024 167,757 804,973 972,730
Net book value
At 30 June 2024 114,893 42,978 157,871
At 30 June 2023 150,225 212,568 362,793
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 July 2023 5,667
Additions 508
At 30 June 2024 6,175
4
Ceroc Enterprises Limited
Notes to the financial statements - continued
for the year ended 30 June 2024
5 Tangible fixed assets - continued
Depreciation
At 1 July 2023 5,667
Charge for year 169
At 30 June 2024 5,836
Net book value
At 30 June 2024 339
At 30 June 2023 -
6 Fixed asset investments
Investments other than loans
Other

investments
other than loans
£
Cost
At 1 July 2023 31,864
At 30 June 2024 31,864
Net book value
At 30 June 2024 31,864
At 30 June 2023 31,864
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