Cedar Technologies (1997) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03321923

Cedar Technologies (1997) Limited

Filleted Unaudited Financial Statements

30 April 2025

Cedar Technologies (1997) Limited

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,926	3,467

Current assets

Debtors	6	280,771	130,255
Cash at bank and in hand		19,065	29,885
		---------	---------
		299,836	160,140

Creditors: amounts falling due within one year	7	297,859		139,534
		---------		---------
Net current assets			1,977	20,606
			-------	--------
Total assets less current liabilities			4,903	24,073
			-------	--------
Net assets			4,903	24,073
			-------	--------

Capital and reserves

Called up share capital	990	990
Profit and loss account	3,913	23,083
	-------	--------
Shareholders funds	4,903	24,073
	-------	--------

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 Marcher
Director

Company registration number: 03321923

Cedar Technologies (1997) 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, 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.

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.

Tangible assets

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	33% reducing balance
Office Equipment	-	33% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 May 2024	63,819	12,861	76,680
Additions	–	833	833
	--------	--------	--------
At 30 April 2025	63,819	13,694	77,513
	--------	--------	--------
Depreciation
At 1 May 2024	63,819	9,394	73,213
Charge for the year	–	1,374	1,374
	--------	--------	--------
At 30 April 2025	63,819	10,768	74,587
	--------	--------	--------
Carrying amount
At 30 April 2025	–	2,926	2,926
	--------	--------	--------
At 30 April 2024	–	3,467	3,467
	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	277,046	125,954
Other debtors	3,725	4,301
	---------	---------
	280,771	130,255
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	19,331	31,004
Amounts owed to group undertakings and undertakings in which the company has a participating interest	270,000	100,000
Social security and other taxes	5,028	5,030
Other creditors	3,500	3,500
	---------	---------
	297,859	139,534
	---------	---------

8. Controlling party

The company is a 100% subsidiary of Cedar Technologies (Holdings) Limited a company registered in the UK.