2023-08-012024-07-312024-07-31false14263992CAMBRIDGE ELECTRIC CEMENT 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CAMBRIDGE ELECTRIC CEMENT LTD

Registered Number
14263992
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

CAMBRIDGE ELECTRIC CEMENT LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

BREWER, Poppy Elizabeth Mary
DUNANT, Cyrille Francois, Dr
GAWLEY, Philippa Jane Churchill
GIBBS, Christopher Wayne
YOST, William Joseph

Registered Address

3rd Floor 22 Station Road
Cambridge
CB1 2JD

Registered Number

14263992 (England and Wales)
CAMBRIDGE ELECTRIC CEMENT LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets335,218-
Tangible assets44,519-
39,737-
Current assets
Debtors538,839-
Cash at bank and on hand2,148,73649,050
2,187,57549,050
Creditors amounts falling due within one year6(26,049)(9)
Net current assets (liabilities)2,161,52649,041
Total assets less current liabilities2,201,26349,041
Creditors amounts falling due after one year-(50,000)
Net assets2,201,263(959)
Capital and reserves
Called up share capital31
Share premium2,272,000-
Profit and loss account(70,740)(960)
Shareholders' funds2,201,263(959)
The financial statements were approved and authorised for issue by the Board of Directors on 28 April 2025, and are signed on its behalf by:
YOST, William Joseph
Director
Registered Company No. 14263992
CAMBRIDGE ELECTRIC CEMENT LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost . The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired.
Research and development
All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings3
Vehicles3
Office Equipment3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year20
3.Intangible assets

Total

£
Cost or valuation
Additions35,218
At 31 July 2435,218
Net book value
At 31 July 2435,218
At 31 July 23-
4.Tangible fixed assets

Total

£
Cost or valuation
Additions4,519
At 31 July 244,519
Net book value
At 31 July 244,519
At 31 July 23-
5.Debtors: amounts due within one year

2024

2023

££
Other debtors22,265-
Prepayments and accrued income6,574-
Deferred tax asset, debtors10,000-
Total38,839-
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18,541-
Bank borrowings and overdrafts99
Accrued liabilities and deferred income7,499-
Total26,0499