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REGISTERED NUMBER: 09802390 (England and Wales)















CEREDIGION SUSTAINABLE DEVELOPMENT LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025






CEREDIGION SUSTAINABLE DEVELOPMENT LTD (REGISTERED NUMBER: 09802390)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CEREDIGION SUSTAINABLE DEVELOPMENT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: P Egan
M S Stanley
R J Berner





SECRETARY: R J Berner





REGISTERED OFFICE: Prospect Road
Burntwood
Walsall
Staffordshire
WS7 0AE





REGISTERED NUMBER: 09802390 (England and Wales)





ACCOUNTANTS: Atkinson Finch & Co
Chartered Accountants
Central Chambers
45-47 Albert Street
Rugby
Warwickshire
CV21 2SG

CEREDIGION SUSTAINABLE DEVELOPMENT LTD (REGISTERED NUMBER: 09802390)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 14,677 15,305

CURRENT ASSETS
Stocks 2,758,447 2,451,366
Debtors 5 364,964 306,045
Cash at bank 12,821 71,266
3,136,232 2,828,677
CREDITORS
Amounts falling due within one year 6 2,329,139 2,228,599
NET CURRENT ASSETS 807,093 600,078
TOTAL ASSETS LESS CURRENT
LIABILITIES

821,770

615,383

PROVISIONS FOR LIABILITIES 3,669 2,908
NET ASSETS 818,101 612,475

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 818,001 612,375
SHAREHOLDERS' FUNDS 818,101 612,475

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

CEREDIGION SUSTAINABLE DEVELOPMENT LTD (REGISTERED NUMBER: 09802390)

BALANCE SHEET - continued
31ST MARCH 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th June 2025 and were signed on its behalf by:





M S Stanley - Director


CEREDIGION SUSTAINABLE DEVELOPMENT LTD (REGISTERED NUMBER: 09802390)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Ceredigion Sustainable Development Ltd 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.

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.

Significant judgements and estimates
There are no significant judgements that have a material effect on the financial statements nor any accounting estimates that have a high risk of causing a material adjustment in a future accounting period.

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.
Plant and machinery - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CEREDIGION SUSTAINABLE DEVELOPMENT LTD (REGISTERED NUMBER: 09802390)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st April 2024 43,216 533 43,749
Additions 3,040 - 3,040
At 31st March 2025 46,256 533 46,789
DEPRECIATION
At 1st April 2024 28,011 433 28,444
Charge for year 3,648 20 3,668
At 31st March 2025 31,659 453 32,112
NET BOOK VALUE
At 31st March 2025 14,597 80 14,677
At 31st March 2024 15,205 100 15,305

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 15,000 15,000
Other debtors 346,830 288,458
Prepayments 3,134 2,587
364,964 306,045

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 303,491 327,461
Amounts owed to participating interests 1,831,363 1,834,994
Corporation tax payable 186,271 58,764
Other creditors 3,746 3,339
Accrued expenses 4,268 4,041
2,329,139 2,228,599

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year - 3,219

CEREDIGION SUSTAINABLE DEVELOPMENT LTD (REGISTERED NUMBER: 09802390)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

8. RELATED PARTY DISCLOSURES

M S Stanley is the sole director and shareholder of Metal Products Business Park Limited.

At 31st March 2025, £1,831,363 (2024 - £1,834,994) was owed to Metal Products Business Park Limited.

R J Berner is a director and shareholder of Berner Management Consultants Limited.

9. ULTIMATE CONTROLLING PARTY

The controlling party is M S Stanley.