18 August 2024 false No description of principal activity Taxfiler 2024.6 15902767business:PrivateLimitedCompanyLtd2024-08-182025-03-31 159027672024-08-17 159027672024-08-182025-03-31 15902767business:AuditExemptWithAccountantsReport2024-08-182025-03-31 15902767business:FilletedAccounts2024-08-182025-03-31 159027672025-03-31 15902767core:WithinOneYear2025-03-31 15902767core:AfterOneYear2025-03-31 15902767core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 15902767core:PreviouslyStatedAmount2025-03-31 15902767business:SmallEntities2024-08-182025-03-31 15902767business:Director12024-08-182025-03-31 15902767countries:EnglandWales2024-08-182025-03-31 15902767business:RegisteredOffice2024-08-182025-03-31 15902767core:MotorVehicles2024-08-182025-03-31 15902767core:ComputerEquipment2024-08-182025-03-31 15902767core:MotorVehicles2024-08-17 15902767core:ComputerEquipment2024-08-17 15902767core:MotorVehicles2025-03-31 15902767core:ComputerEquipment2025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 15902767 (England and Wales)
Cem Utilities Ltd Unaudited accounts for the period from 18 August 2024 to 31 March 2025
Cem Utilities Ltd Unaudited accounts Contents
Page
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Cem Utilities Ltd Statement of financial position as at 31 March 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
3,116 
Current assets
Debtors
73,275 
Cash at bank and in hand
26,049 
99,324 
Creditors: amounts falling due within one year
(862)
Net current assets
98,462 
Total assets less current liabilities
101,578 
Creditors: amounts falling due after more than one year
(33,380)
Net assets
68,198 
Capital and reserves
Profit and loss account
68,198 
Shareholders' funds
68,198 
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 May 2025 and were signed on its behalf by
Connor John Evans Director Company Registration No. 15902767
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Cem Utilities Ltd Notes to the Accounts for the period from 18 August 2024 to 31 March 2025
1
Statutory information
Cem Utilities Ltd is a private company, limited by shares, registered in England and Wales, registration number 15902767. The registered office is 1 Ashwin House, Howsell Road, Malvern, WR14 1TF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 18 August 2024 to 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 18 August 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 18 August 2024
- 
- 
- 
Additions
3,000 
329 
3,329 
At 31 March 2025
3,000 
329 
3,329 
Depreciation
Charge for the period
182 
31 
213 
At 31 March 2025
182 
31 
213 
Net book value
At 31 March 2025
2,818 
298 
3,116 
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Cem Utilities Ltd Notes to the Accounts for the period from 18 August 2024 to 31 March 2025
5
Debtors
2025 
£ 
Amounts falling due within one year
VAT
1,264 
Trade debtors
22,228 
Other debtors
49,783 
73,275 
6
Creditors: amounts falling due within one year
2025 
£ 
Loans from directors
562 
Accruals
300 
862 
7
Creditors: amounts falling due after more than one year
2025 
£ 
Taxes and social security
33,380 
8
Average number of employees
During the period the average number of employees was 1.
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