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Company Registration No. 8532892 (England and Wales)
Ceraphi Energy Ltd Unaudited accounts for the year ended 31 March 2025
Ceraphi Energy Ltd Unaudited accounts Contents
Page
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Ceraphi Energy Ltd Company Information for the year ended 31 March 2025
Directors
Karl Yvan Farrow Glynn Gary Williams
Company Number
8532892 (England and Wales)
Registered Office
R2 Eurocentre North River Road GREAT YARMOUTH NORFOLK NR30 1TE ENGLAND
Accountants
Azoth Digital Accountants Jonathan Scott Hall Thorpe Road Norwich Norfolk NR1 1UH
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Ceraphi Energy Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
28,822 
32,733 
Tangible assets
6,563 
6,419 
35,385 
39,152 
Current assets
Debtors
536,095 
116,272 
Cash at bank and in hand
3,577 
5,532 
539,672 
121,804 
Creditors: amounts falling due within one year
(2,914,544)
(2,406,099)
Net current liabilities
(2,374,872)
(2,284,295)
Total assets less current liabilities
(2,339,487)
(2,245,143)
Creditors: amounts falling due after more than one year
(77,028)
(101,894)
Provisions for liabilities
Deferred tax
- 
(3,112)
Net liabilities
(2,416,515)
(2,350,149)
Capital and reserves
Called up share capital
50,000 
50,000 
Share premium
3,500 
- 
Profit and loss account
(2,470,015)
(2,400,149)
Shareholders' funds
(2,416,515)
(2,350,149)
For the year 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 directors acknowledge their 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 of Directors and authorised for issue on 11 July 2025 and were signed on its behalf by
Karl Yvan Farrow Director Company Registration No. 8532892
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Ceraphi Energy Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Ceraphi Energy Ltd is a private company, limited by shares, registered in England and Wales, registration number 8532892. The registered office is R2 Eurocentre, North River Road, GREAT YARMOUTH, NORFOLK, NR30 1TE, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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% SLM
Fixtures & fittings
10% RBM
Computer equipment
33% SLM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation (10% SLM).
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
39,113 
At 31 March 2025
39,113 
Amortisation
At 1 April 2024
6,380 
Charge for the year
3,911 
At 31 March 2025
10,291 
Net book value
At 31 March 2025
28,822 
At 31 March 2024
32,733 
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Ceraphi Energy Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
4,573 
2,500 
9,873 
16,946 
Additions
1,976 
- 
- 
1,976 
At 31 March 2025
6,549 
2,500 
9,873 
18,922 
Depreciation
At 1 April 2024
1,965 
167 
8,395 
10,527 
Charge for the year
458 
500 
874 
1,832 
At 31 March 2025
2,423 
667 
9,269 
12,359 
Net book value
At 31 March 2025
4,126 
1,833 
604 
6,563 
At 31 March 2024
2,608 
2,333 
1,478 
6,419 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
4,660 
15,611 
Trade debtors
86,792 
78,555 
Deferred tax asset
425,399 
Accrued income and prepayments
19,244 
22,106 
536,095 
116,272 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
24,866 
24,866 
Trade creditors
118,570 
73,910 
Amounts owed to group undertakings and other participating interests
2,444,419 
2,063,398 
Taxes and social security
304,923 
201,116 
Other creditors
1,392 
(409)
Loans from directors
20,374 
20,491 
Accruals
- 
22,727 
2,914,544 
2,406,099 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
77,028 
101,894 
9
Average number of employees
During the year the average number of employees was 18 (2024: 18).
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