C-MAT TECHNOLOGIES LTD


Directors	GARGARI, Masoud Moharami
	JAVDANI ZAMANI SAGHEB, Saeed, Dr


Registered Address	272 Bath Street
	C-Mat Technologies Ltd.
	Glasgow
	G2 4JR


Registered Number	SC687523 (Scotland)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	142,845		-
Cash at bank and on hand		106		39,436
		142,951		39,436
Creditors amounts falling due within one year	4	(58,642)		(6,920)
Net current assets (liabilities)			84,309		32,516
Total assets less current liabilities			84,309		32,516
Creditors amounts falling due after one year	5		(84,448)		(22,500)
Net assets			(139)		10,016
Capital and reserves
Called up share capital			3		3
Profit and loss account			(142)		10,013
Shareholders' funds			(139)		10,016

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2025, and are signed on its behalf by:

GARGARI, Masoud Moharami
Director

JAVDANI ZAMANI SAGHEB, Saeed, Dr
Director

Registered Company No. SC687523

C-MAT TECHNOLOGIES LTD

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Government grants or assistance

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	1,073	-
Prepayments and accrued income	141,772	-
Total	142,845	-

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	14,130	3,593
Other creditors	44,512	2,127
Accrued liabilities and deferred income	-	1,200
Total	58,642	6,920

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	84,448	22,500
Total	84,448	22,500