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Company No: 07016684 (England and Wales)

CERAP UK LTD

Financial Statements
For the financial period from 01 January 2024 to 31 August 2024
Pages for filing with the registrar

CERAP UK LTD

Financial Statements

For the financial period from 01 January 2024 to 31 August 2024

Contents

CERAP UK LTD

COMPANY INFORMATION

For the financial period from 01 January 2024 to 31 August 2024
CERAP UK LTD

COMPANY INFORMATION (continued)

For the financial period from 01 January 2024 to 31 August 2024
DIRECTORS Daniel Asselot
Fabrice Jehan Charles Quemener
REGISTERED OFFICE Wilberforce House
Station Road
London
NW4 4QE
United Kingdom
COMPANY NUMBER 07016684 (England and Wales)
AUDITOR Praxis
Statutory Auditor
1 Poultry
London
EC2R 8EJ
United Kingdom
CERAP UK LTD

BALANCE SHEET

As at 31 August 2024
CERAP UK LTD

BALANCE SHEET (continued)

As at 31 August 2024
Note 31.08.2024 31.12.2023
£ £
Current assets
Debtors 3 407,071 460,453
Cash at bank and in hand 835,106 118,121
1,242,177 578,574
Creditors: amounts falling due within one year 4 ( 1,002,334) ( 416,785)
Net current assets 239,843 161,789
Total assets less current liabilities 239,843 161,789
Net assets 239,843 161,789
Capital and reserves
Called-up share capital 5 5,000 5,000
Profit and loss account 234,843 156,789
Total shareholder's funds 239,843 161,789

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Cerap UK Ltd (registered number: 07016684) were approved and authorised for issue by the Board of Directors on 02 June 2025. They were signed on its behalf by:

Fabrice Jehan Charles Quemener
Director
CERAP UK LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2024 to 31 August 2024
CERAP UK LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 January 2024 to 31 August 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cerap UK Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wilberforce House, Station Road, London, NW4 4QE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

Reporting period length has been shortened to an 8 month period to align with other group entities. The comparatives are therefore not entirely comparable.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

Period from
01.01.2024 to
31.08.2024
Year ended
31.12.2023
Number Number
Monthly average number of persons employed by the Company during the period, including directors 12 7

3. Debtors

31.08.2024 31.12.2023
£ £
Trade debtors 142,628 196,066
Other debtors 264,443 264,387
407,071 460,453

4. Creditors: amounts falling due within one year

31.08.2024 31.12.2023
£ £
Trade creditors 18,963 4,878
Amounts owed to Group undertakings 656,677 245,712
Taxation and social security 154,266 103,131
Other creditors 172,428 63,064
1,002,334 416,785

There are no amounts included above in respect of which any security has been given by the small entity.

Amounts owed to Group undertakings are repayable on demand and do not bear interest.

5. Called-up share capital

31.08.2024 31.12.2023
£ £
Allotted, called-up and fully-paid
500 Ordinary shares of £ 10.00 each 5,000 5,000

6. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

31.08.2024 31.12.2023
£ £
within one year 5,545 2,785
between one and five years 0 696
5,545 3,481

7. Related party transactions

Other related party transactions

31.08.2024 31.12.2023
£ £
Amounts owed to group companies 13,522 8,745

The amount relates to a company with control of Cerap UK. Amounts are included in the creditors note under amounts owed to group companies. Amounts bear no interest and are repayable on demand.

8. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial period.

9. Audit Opinion

The auditor's report on the accounts for the financial period ended 31 August 2024 was unqualified.

The audit report was signed by Nikinder Baller on behalf of Praxis.

10. Ultimate controlling party

The ultimate parent company of Cerap UK is Altrad SA, incorporated in France with a principal office at 150, rue Le Pérugin, 34000 Montpellier, France.