IRIS Accounts Production v24.3.2.46 04513974 Board of Directors 1.1.24 31.12.24 31.12.24 26.3.25 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh045139742023-12-31045139742024-12-31045139742024-01-012024-12-31045139742022-12-31045139742023-01-012023-12-31045139742023-12-3104513974ns15:EnglandWales2024-01-012024-12-3104513974ns14:PoundSterling2024-01-012024-12-3104513974ns10:Director12024-01-012024-12-3104513974ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3104513974ns10:SmallEntities2024-01-012024-12-3104513974ns10:Audited2024-01-012024-12-3104513974ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3104513974ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3104513974ns10:FullAccounts2024-01-012024-12-3104513974ns10:OrdinaryShareClass12024-01-012024-12-3104513974ns10:Director22024-01-012024-12-3104513974ns10:Director32024-01-012024-12-3104513974ns10:Director42024-01-012024-12-3104513974ns10:Director52024-01-012024-12-3104513974ns10:RegisteredOffice2024-01-012024-12-3104513974ns5:CurrentFinancialInstruments2024-12-3104513974ns5:CurrentFinancialInstruments2023-12-3104513974ns5:ShareCapital2024-12-3104513974ns5:ShareCapital2023-12-3104513974ns5:RetainedEarningsAccumulatedLosses2024-12-3104513974ns5:RetainedEarningsAccumulatedLosses2023-12-3104513974ns5:PlantMachinery2024-01-012024-12-3104513974ns5:PlantMachinery2023-12-3104513974ns5:PlantMachinery2024-12-3104513974ns5:PlantMachinery2023-12-3104513974ns5:CostValuation2023-12-3104513974ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3104513974ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3104513974ns10:OrdinaryShareClass12024-12-31045139741ns10:Director12023-12-31045139741ns10:Director12022-12-31045139741ns10:Director12024-01-012024-12-31045139741ns10:Director12023-01-012023-12-31045139741ns10:Director12024-12-31045139741ns10:Director12023-12-31045139743ns10:Director32023-12-31045139743ns10:Director32022-12-31045139743ns10:Director32024-01-012024-12-31045139743ns10:Director32023-01-012023-12-31045139743ns10:Director32024-12-31045139743ns10:Director32023-12-31
REGISTERED NUMBER: 04513974 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

C E M INTERNATIONAL LTD

C E M INTERNATIONAL LTD (REGISTERED NUMBER: 04513974)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


C E M INTERNATIONAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







Directors: Mr C A Head
Mr J Xu
Ms H Yang
Mr Z Lu
E Qian





Registered office: Westmead House
Westmead
Farnborough
Surrey
GU14 7LP





Registered number: 04513974 (England and Wales)





Auditors: Rock Tax & Accounting
Elm House, Tanshire Park
Shackleford Road
Elstead
Godalming
Surrey
GU8 6LB

C E M INTERNATIONAL LTD (REGISTERED NUMBER: 04513974)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £ £ £ £
Fixed assets
Tangible assets 4 179 353
Investments 5 90 90
269 443

Current assets
Debtors 6 81,455 89,478
Cash at bank 32,077 84,111
113,532 173,589
Creditors
Amounts falling due within one year 7 250,496 264,056
Net current liabilities (136,964 ) (90,467 )
Total assets less current liabilities (136,695 ) (90,024 )


Capital and reserves
Called up share capital 8 229,294 229,294
Retained earnings (365,989 ) (319,318 )
Shareholders' funds (136,695 ) (90,024 )
(136,695 ) (90,024 )

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2025 and were signed on its behalf by:





Mr C A Head - Director


C E M INTERNATIONAL LTD (REGISTERED NUMBER: 04513974)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. Statutory information

C E M International Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 04513974 and the registered office is

Westmead House
Westmead
Farnborough
GU14 7LP

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.

Preparation of consolidated financial statements
The financial statements contain information about C E M International Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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.

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 - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

C E M INTERNATIONAL LTD (REGISTERED NUMBER: 04513974)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 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.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at the transactions price. Any losses arising from impairment are recognised in the profit and loss account.

Going concern
The financial statements have been prepared on a going concern basis.

The directors consider this to be appropriate as they have no reason to believe that the major shareholders, who are the main creditors of the company, will not continue to support the company for the foreseeable future.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

4. Tangible fixed assets
Plant and
machinery
etc
£
Cost
At 1 January 2024
and 31 December 2024 3,340
Depreciation
At 1 January 2024 2,987
Charge for year 174
At 31 December 2024 3,161
Net book value
At 31 December 2024 179
At 31 December 2023 353

5. Fixed asset investments
Shares in
group
undertakings
£
Cost
At 1 January 2024
and 31 December 2024 90
Net book value
At 31 December 2024 90
At 31 December 2023 90

C E M INTERNATIONAL LTD (REGISTERED NUMBER: 04513974)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


5. Fixed asset investments - continued

On 1 January 2021 the company acquired the entire share capital of 90 Ordinary Shares of CTI-CEM International Limited, a company registered in the Republic of Ireland with a registered office of 200 Grants Lane, Greenoge,Dublin. The investment is shown at the cost of £90.

At 31 December 2024, the aggregate capital and reserves of the subsidiary were EUR 23,683 and its loss for the year was EUR 15,364.

CEM International Limited has taken advantage of the exemption from producing consolidated accounts, provided by s.401 of the Companies Act 2006, on the grounds that its results are included in the consolidated accounts of Centre Testing International (HONG KONG) Co Ltd and are available from CTI Building, No. 4 Liuxian 3rd Road, Xin'an Sub-district, Bao'an District, Shenzhen.

6. Debtors: amounts falling due within one year
31.12.24 31.12.23
£ £
Trade debtors 79,912 80,431
Prepayments and accrued income 1,543 9,047
81,455 89,478

7. Creditors: amounts falling due within one year
31.12.24 31.12.23
£ £
Trade creditors 10,413 7,785
VAT 2,450 1,732
Other creditors 14,412 12,985
Shareholder's loans 207,154 226,534
Directors' current accounts 14,998 14,070
Accrued expenses 1,069 950
250,496 264,056

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £ £
229,294 Ordinary £1 229,294 229,294

9. Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the Auditors was unqualified.

Amit Prasanna (Senior Statutory Auditor)
for and on behalf of Rock Tax & Accounting

C E M INTERNATIONAL LTD (REGISTERED NUMBER: 04513974)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


10. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£ £
Mr C A Head
Balance outstanding at start of year (60,000 ) (60,000 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (60,000 ) (60,000 )

Ms H Yang
Balance outstanding at start of year (14,070 ) (11,099 )
Amounts advanced (928 ) (2,971 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (14,998 ) (14,070 )

No interest was payable on these loans.

11. Related party disclosures

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. Control

The company is controlled by Centre Testing International (Hong Kong) Co Limited - a publicly quoted company registered in the People's Republic of China, which owns 70% of the issued share capital in CEM International Ltd.