Cilix Ltd - Filleted accounts

Cilix Ltd
Registered number:		05101039
Statement of Financial Position
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		116,415			96,378

Current assets
Stocks		3,257			2,060
Debtors	4	32,961			82,186
Cash at bank and in hand		130,227			115,482
		166,445			199,728

Creditors: amounts falling due within one year	5	(156,152)			(150,891)

Net current assets			10,293			48,837

Total assets less current liabilities			126,708			145,215


Provisions for liabilities			(20,599)			(12,824)


Net assets			106,109			132,391

Capital and reserves
Called up share capital			100			100
Profit and loss account			106,009			132,291

Shareholders' funds			106,109			132,391

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R Rumori
Director
Approved by the board on 6 October 2025

Cilix Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance
	Motor vehicles			25% reducing balance

	Inventories
	Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors					2025		2024
Number							Number

	Average number of directors and persons employed by the company					8		8


3	Tangible fixed assets
		Motor vehicles		Fixtures, fittings and equipment		Computer equipment		Total
£			£		£		£
	Cost
	At 1 April 2024	29,500		6,763		93,274		129,537
	Additions	-		5,845		52,997		58,842
	At 31 March 2025	29,500		12,608		146,271		188,379

	Depreciation
	At 1 April 2024	615		3,684		28,860		33,159
	Charge for the year	7,221		2,231		29,353		38,805
	At 31 March 2025	7,836		5,915		58,213		71,964

	Net book value
	At 31 March 2025	21,664		6,693		88,058		116,415
	At 31 March 2024	28,885		3,079		64,414		96,378




4	Debtors					2025		2024
£							£

	Trade debtors					30,599		79,414
	Prepayments					1,760		1,839
	Accrued income					-		262
	Other debtors					602		671
						32,961		82,186


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					40,429		56,638
	Accruals					64,699		58,579
	Corporation tax					17,101		8,393
	Other taxes and social security costs					24,581		20,360
	Other creditors					9,342		6,921
						156,152		150,891


6	Other information

	Cilix Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY