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Registered number: 05456926
Cell metric Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05456926
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140 307
140 307
CURRENT ASSETS
Stocks 5 102,000 117,200
Debtors 6 21,342 12,212
Cash at bank and in hand 24,552 47,897
147,894 177,309
Creditors: Amounts Falling Due Within One Year 7 (21,947 ) (34,120 )
NET CURRENT ASSETS (LIABILITIES) 125,947 143,189
TOTAL ASSETS LESS CURRENT LIABILITIES 126,087 143,496
NET ASSETS 126,087 143,496
CAPITAL AND RESERVES
Called up share capital 8 10,000 10,000
Share premium account 94,700 94,700
Profit and Loss Account 21,387 38,796
SHAREHOLDERS' FUNDS 126,087 143,496
Page 1
Page 2
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Graham Norgett
Director
7 May 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cell metric Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05456926 . The registered office is 6 St George's Tower, Hatley St George, Cambridgeshire, SG19 3SH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Computer Equipment 33.3% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2023 17,575
As at 31 May 2024 17,575
Depreciation
As at 1 June 2023 17,268
Provided during the period 167
As at 31 May 2024 17,435
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 May 2024 140
As at 1 June 2023 307
5. Stocks
2024 2023
£ £
Materials 102,000 117,200
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 14,956 12,000
Prepayments and accrued income - 212
Other debtors 3,000 -
VAT 3,386 -
21,342 12,212
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,685 13,532
VAT - 6,974
Other creditors 270 2,561
Accruals and deferred income 1,000 1,000
Director's loan account 12,992 10,053
21,947 34,120
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,000 10,000
Page 4