REGISTERED NUMBER: 07886319 (England and Wales)

Audited Financial Statements

for the Year Ended 31 March 2025

for

Ciur (Uk) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Urbanek

Mrs K Richards

REGISTERED OFFICE:

Office 6

Aberdare Enterprise Centre

Aberaman

Aberdare

RCT

CF44 6DA

REGISTERED NUMBER:

07886319 (England and Wales)

AUDITORS:

Baker Knoyle Audit Ltd

Chartered Certified Accountants

Orbit Business Centre

Rhydycar Business Park

Merthyr Tydfil

CF48 IDL

FIXED ASSETS

Tangible assets

4

1,620

2,105

CURRENT ASSETS

Stocks

5

134,962

154,920

Debtors

6

560,737

800,376

Cash at bank and in hand

758,777

467,002

1,454,476

1,422,298

CREDITORS

Amounts falling due within one year

7

730,825

813,125

NET CURRENT ASSETS

723,651

609,173

TOTAL ASSETS LESS CURRENT LIABILITIES

725,271

611,278

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

725,171

611,178

SHAREHOLDERS' FUNDS

725,271

611,278

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 Board of Directors and authorised for issue on 9 July 2025 and were signed on its behalf by:

Mrs K Richards - Director

1.	STATUTORY INFORMATION

Ciur (Uk) 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.

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

-

10% on cost

Fixtures and fittings

-

33% on cost and 20% on cost

Stocks

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

Foreign currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2024

17,463

8,037

25,500

Additions

550

-

550

At 31 March 2025

18,013

8,037

26,050

DEPRECIATION

At 1 April 2024

15,358

8,037

23,395

Charge for year

1,035

-

1,035

At 31 March 2025

16,393

8,037

24,430

NET BOOK VALUE

At 31 March 2025

1,620

-

1,620

At 31 March 2024

2,105

-

2,105

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

134,962

154,920

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

551,059

787,883

Other debtors

-

1,746

Prepayments

9,678

10,747

560,737

800,376

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

49,415

74,531

Amounts owed to group

undertakings

432,646

524,122

Social security and other taxes

234,496

201,135

Accrued expenses

14,268

13,337

730,825

813,125

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

14,557

6,401

Between one and five years

14,881

5,187

29,438

11,588

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Richard Phillips FCCA (Senior Statutory Auditor)

for and on behalf of Baker Knoyle Audit Ltd

10.	RELATED PARTY DISCLOSURES

As at 31 March 2025 the company owed £432,646 (2024 £524,122) to the parent company CIUR A.S.

11.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company during the current and previous years was CIUR A.S., a company registered in Czech Republic which owns 100% of the issued share capital.

Consolidated financial statements are available from CIUR A.S., Male namesti 142/3, 110 00 Prague 1, Czech Republic.

The ultimate controlling party was M Urbanek by way of his controlling interest in the ultimate parent company.