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COMPANY REGISTRATION NUMBER: 04081248

Cedar Technologies (Holdings) Limited

Filleted Unaudited Financial Statements

30 April 2025

Cedar Technologies (Holdings) Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 4 |  | 990 | 990

Current assets

Debtors | 5 | 101,518 |  | 98,189
Cash at bank and in hand | 106,090 |  | 63,429
| --------- |  | ---------
| 207,608 |  | 161,618

Creditors: amounts falling due within one year | 6 | 293,685 |  | 143,135
| --------- |  | ---------
Net current (liabilities)/assets |  | ( 86,077) | 18,483
|  | -------- | --------
Total assets less current liabilities |  | ( 85,087) | 19,473
|  | -------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Capital redemption reserve |  | 1,150 | 1,150
Profit and loss account |  | ( 86,337) | 18,223
|  | -------- | --------
Shareholders (deficit)/funds |  | ( 85,087) | 19,473
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 12 September 2025 , and are signed on behalf of the board by:

Mr B E Marcher |
Director |

Company registration number: 04081248

Cedar Technologies (Holdings) Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 5 Rectory House, Thame Road, Haddenham, Aylesbury, Bucks, HP17 8DA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Investments
Fixed asset investments are initially recorded at cost and subsequently stated at cost less any accumulated impairment losses.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 May 2024 and 30 April 2025 | 990
| ----
Impairment |
At 1 May 2024 and 30 April 2025 | –
| ----

Carrying amount |
At 30 April 2025 | 990
| ----
At 30 April 2024 | 990
| ----

The company owns 100% of the issued share capital of the company listed below,
Company Name Share Capital
Cedar Technologies (1997) Limited £ 990
The company's investment represents the cost of acquisition of the whole of the ordinary share capital of the company.
As at 30 April 2025 the share capital and reserves of Cedar Technologies (1997) Limited amounted to £4,903 (2024: £24,073).
Under the provision of section 248 of the Companies Act 1985 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.
5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 16,280 | 19,532
Other debtors | 85,238 | 78,657
| --------- | --------
| 101,518 | 98,189
| --------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 16,639 | 17,181
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 277,046 | 125,954
| --------- | ---------
| 293,685 | 143,135
| --------- | ---------