Cideva Investments Ltd

Contents
	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3

Registered number: 10531120

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		572,000		572,000

			572,000		572,000
CURRENT ASSETS
Cash at bank and in hand		12,520		14,004

		12,520		14,004
Creditors: Amounts Falling Due Within One Year		(99,002 )		(141,364 )

NET CURRENT ASSETS (LIABILITIES)			(86,482 )		(127,360 )

TOTAL ASSETS LESS CURRENT LIABILITIES			485,518		444,640

Creditors: Amounts Falling Due After More Than One Year			(433,416 )		(395,752 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(23,148 )		(23,149 )

NET ASSETS			28,954		25,739

CAPITAL AND RESERVES
Called up share capital	5		2,000		2,000
Revaluation reserve	6		92,591		92,591
Profit and Loss Account			(65,637 )		(68,852 )

SHAREHOLDERS' FUNDS			28,954		25,739

Page 1

Page 2

Cideva Investments Ltd

Abridged Balance Sheet (continued)

As At 31 December 2024

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Claude Ejiegbu

Director

26 September 2025

The notes on page 3 form part of these financial statements.

1. General Information

Cideva Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10531120 . The registered office is C/O Cutts And Company, Eden Point Three Acres Lane, Cheadle Hulme, Cheadle, SK8 6RL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: 1)

4. Investment Property

	2024
	£
Fair Value
As at 1 January 2024 and 31 December 2024	572,000

5. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2,000	2,000

6. Reserves

	Revaluation Reserve
	£
As at 1 January 2024	92,591

As at 31 December 2024	92,591

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