IRIS Accounts Production v24.3.2.46 09659673 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh096596732023-03-31096596732024-03-31096596732023-04-012024-03-31096596732022-03-31096596732022-04-012023-03-31096596732023-03-3109659673ns15:EnglandWales2023-04-012024-03-3109659673ns14:PoundSterling2023-04-012024-03-3109659673ns10:Director12023-04-012024-03-3109659673ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3109659673ns10:SmallEntities2023-04-012024-03-3109659673ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3109659673ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3109659673ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3109659673ns10:FullAccounts2023-04-012024-03-3109659673ns10:OrdinaryShareClass12023-04-012024-03-3109659673ns10:Director22023-04-012024-03-3109659673ns10:Director32023-04-012024-03-3109659673ns10:RegisteredOffice2023-04-012024-03-3109659673ns5:CurrentFinancialInstruments2024-03-3109659673ns5:CurrentFinancialInstruments2023-03-3109659673ns5:Non-currentFinancialInstruments2024-03-3109659673ns5:Non-currentFinancialInstruments2023-03-3109659673ns5:ShareCapital2024-03-3109659673ns5:ShareCapital2023-03-3109659673ns5:RetainedEarningsAccumulatedLosses2024-03-3109659673ns5:RetainedEarningsAccumulatedLosses2023-03-3109659673ns5:ComputerEquipment2023-04-012024-03-3109659673ns5:PlantMachinery2023-03-3109659673ns5:PlantMachinery2023-04-012024-03-3109659673ns5:PlantMachinery2024-03-3109659673ns5:PlantMachinery2023-03-3109659673ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3109659673ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3109659673ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-03-3109659673ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-03-3109659673ns10:OrdinaryShareClass12024-03-31
REGISTERED NUMBER: 09659673 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

CEPHTACTICS LIMITED

CEPHTACTICS LIMITED (REGISTERED NUMBER: 09659673)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CEPHTACTICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: A Jabbal
Mrs R Gurung
C J Villmeter





REGISTERED OFFICE: 40 High Street
Northwood
Middlesex
HA6 1BN





REGISTERED NUMBER: 09659673 (England and Wales)





ACCOUNTANTS: Sage & Co
Chartered Accountants
40 High Street
Northwood
Middlesex
HA6 1BN

CEPHTACTICS LIMITED (REGISTERED NUMBER: 09659673)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,344 3,388

CURRENT ASSETS
Debtors 5 39,401 51,468
Cash at bank and in hand 16,448 38,403
55,849 89,871
CREDITORS
Amounts falling due within one year 6 139,877 95,314
NET CURRENT LIABILITIES (84,028 ) (5,443 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(78,684

)

(2,055

)

CREDITORS
Amounts falling due after more than
one year

7

(6,457

)

(12,476

)

PROVISIONS FOR LIABILITIES (1,336 ) (903 )
NET LIABILITIES (86,477 ) (15,434 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (86,577 ) (15,534 )
SHAREHOLDERS' FUNDS (86,477 ) (15,434 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

CEPHTACTICS LIMITED (REGISTERED NUMBER: 09659673)

BALANCE SHEET - continued
31 MARCH 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2025 and were signed on its behalf by:





A Jabbal - Director


CEPHTACTICS LIMITED (REGISTERED NUMBER: 09659673)

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


1. STATUTORY INFORMATION

Cephtactics 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements are prepared on a going concern basis, as the shareholder intends to continue to support the company for the foreseeable future.

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.
Computer equipment - 15% on reducing balance

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Cash and cash equivalent
Cash and cash equivalent include cash in hand and deposits held at call with bank.

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.


CEPHTACTICS LIMITED (REGISTERED NUMBER: 09659673)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 4,373
Additions 2,899
At 31 March 2024 7,272
DEPRECIATION
At 1 April 2023 985
Charge for year 943
At 31 March 2024 1,928
NET BOOK VALUE
At 31 March 2024 5,344
At 31 March 2023 3,388

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 34,391 48,941
Other debtors 2,295 2,527
VAT 2,715 -
39,401 51,468

CEPHTACTICS LIMITED (REGISTERED NUMBER: 09659673)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,000 6,000
Tax 8,967 8,966
Social security and other taxes 5,185 7,037
Other creditors - 3,608
Directors' current accounts 2,889 4,558
Accruals 3,000 3,000
Advances and deferred income 113,836 62,145
139,877 95,314

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 2-5 years 6,457 12,476

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100