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Company Registration No. 04752549 (England and Wales)
Cimar (UK) Limited Unaudited accounts for the year ended 31 December 2024
Cimar (UK) Limited Unaudited accounts Contents
Page
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Cimar (UK) Limited Company Information for the year ended 31 December 2024
Directors
John Finn (Chairman) Howard Jenkinson Andrew Llewelyn
Company Number
04752549 (England and Wales)
Registered Office
124 City Road London EC1V 2NX
Accountants
Warwick McArdle 55 Ellerton Road London SW18 3NQ
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Cimar (UK) Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,393 
14,977 
Current assets
Debtors
824,670 
282,009 
Cash at bank and in hand
1,743,722 
1,183,038 
2,568,392 
1,465,047 
Creditors: amounts falling due within one year
(1,180,437)
(698,419)
Net current assets
1,387,955 
766,628 
Total assets less current liabilities
1,399,348 
781,605 
Provisions for liabilities
Deferred tax
(2,279)
(2,996)
Net assets
1,397,069 
778,609 
Capital and reserves
Called up share capital
41,470 
41,470 
Share premium
1,663,859 
1,663,859 
Profit and loss account
(308,260)
(926,720)
Shareholders' funds
1,397,069 
778,609 
For the year ending 31 December 2024 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 25 September 2025 and were signed on its behalf by
Howard Jenkinson Director Company Registration No. 04752549
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Cimar (UK) Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Cimar (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 04752549. The registered office is 124 City Road, London, EC1V 2NX.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
33% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The directors believe that the company's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support from the directors will be adequate to meet the company's needs for a period of at least 12 months from the date of approval of these financial statements.
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Cimar (UK) Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
9,390 
25,552 
34,942 
Additions
- 
1,549 
1,549 
At 31 December 2024
9,390 
27,101 
36,491 
Depreciation
At 1 January 2024
9,107 
10,858 
19,965 
Charge for the year
71 
5,062 
5,133 
At 31 December 2024
9,178 
15,920 
25,098 
Net book value
At 31 December 2024
212 
11,181 
11,393 
At 31 December 2023
283 
14,694 
14,977 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
789,248 
124,747 
Accrued income and prepayments
34,392 
- 
Other debtors
1,030 
157,262 
824,670 
282,009 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
247,624 
111,458 
Trade creditors
36,444 
39,541 
Taxes and social security
32,635 
34,209 
Other creditors
5,767 
6,332 
Loans from directors
- 
(120)
Accruals
482,919 
105,500 
Deferred income
375,048 
401,499 
1,180,437 
698,419 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
4,146,926 Ordinary shares of £0.01 each
41,469.26 
41,469.26 
8
Loans to directors
At the year end the directors owed the company £0 (2023: £120).
9
Average number of employees
During the year the average number of employees was 15 (2023: 12).
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