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REGISTERED NUMBER: 04138115 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

C3 POST TRADE LIMITED

C3 POST TRADE LIMITED (REGISTERED NUMBER: 04138115)






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


C3 POST TRADE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTOR: R J Denham





REGISTERED OFFICE: 162-164 High Street
Rayleigh
Essex
SS6 7BS





REGISTERED NUMBER: 04138115 (England and Wales)





ACCOUNTANTS: ESW Chartered Accountants
162-164 High Street
Rayleigh
Essex
SS6 7BS

C3 POST TRADE LIMITED (REGISTERED NUMBER: 04138115)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 4 7,623,541 7,817,124
Tangible assets 5 19,022 31,703
7,642,563 7,848,827

CURRENT ASSETS
Debtors 6 111,561 270,734
Cash at bank and in hand 37,049 268,360
148,610 539,094
CREDITORS
Amounts falling due within one year 7 (1,382,283 ) (928,724 )
NET CURRENT LIABILITIES (1,233,673 ) (389,630 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,408,890

7,459,197

CREDITORS
Amounts falling due after more than one
year

8

(736,667

)

(1,256,667

)
NET ASSETS 5,672,223 6,202,530

CAPITAL AND RESERVES
Called up share capital 10 400 400
Retained earnings 5,671,823 6,202,130
SHAREHOLDERS' FUNDS 5,672,223 6,202,530

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 director acknowledges his 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.

C3 POST TRADE LIMITED (REGISTERED NUMBER: 04138115)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th July 2025 and were signed by:





R J Denham - Director


C3 POST TRADE LIMITED (REGISTERED NUMBER: 04138115)

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

1. STATUTORY INFORMATION

C3 Post Trade Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on reducing balance

C3 POST TRADE LIMITED (REGISTERED NUMBER: 04138115)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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


C3 POST TRADE LIMITED (REGISTERED NUMBER: 04138115)

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

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Revenue recognition
Turnover is recognised over the period the service is provided to the customer.

Intellectual capital
Intellectual capital comprises costs incurred during the development of new products and is written off over a period of 20 years upon completion of the core product.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st April 2024 19,502,693
Additions 1,300,016
At 31st March 2025 20,802,709
AMORTISATION
At 1st April 2024 11,685,569
Charge for year 1,493,599
At 31st March 2025 13,179,168
NET BOOK VALUE
At 31st March 2025 7,623,541
At 31st March 2024 7,817,124

C3 POST TRADE LIMITED (REGISTERED NUMBER: 04138115)

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

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st April 2024
and 31st March 2025 457,353
DEPRECIATION
At 1st April 2024 425,650
Charge for year 12,681
At 31st March 2025 438,331
NET BOOK VALUE
At 31st March 2025 19,022
At 31st March 2024 31,703

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 21,787 84,710
Other debtors 89,774 186,024
111,561 270,734

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 520,000 476,667
Trade creditors 599,229 190,347
Taxation and social security 115,987 126,574
Other creditors 147,067 135,136
1,382,283 928,724

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 736,667 1,256,667

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 1,256,667 1,733,334

The company's bank and loan facilities are secured by a fixed and floating charge over all assets by way of a debenture dated 4 August 2021.

C3 POST TRADE LIMITED (REGISTERED NUMBER: 04138115)

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

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
400 Ordinary £1 400 400

11. CONTINGENT LIABILITIES

The company is subject to a royalty payment obligation based on future calculations. At the balance sheet date, the calculation method and amount due remain undetermined, and as such, the liability cannot be reasonably estimated. This obligation will be settled once the terms for the calculation are finalized, and the amount due becomes quantifiable.

12. RELATED PARTY DISCLOSURES

Direct costs included charges incurred with companies under control by virtue of family shareholding as follows;

Entity 2025 2024
£ £
Grapevine Capital Limited 126,000 126,000

At the balance sheet date no amounts were outstanding.

13. ULTIMATE CONTROLLING PARTY

The controlling party is R J Denham.