CEDAR GB (SW) LIMITED


Director	GITTINS, Mark


Registered Address	128 City Road
	London
	EC1V 2NX


Registered Number	12888389 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		665,000		665,000
			665,000		665,000
Current assets
Cash at bank and on hand		24,446		6,229
		24,446		6,229
Creditors amounts falling due within one year	4	(107,525)		(227,525)
Net current assets (liabilities)			(83,079)		(221,296)
Total assets less current liabilities			581,921		443,704
Creditors amounts falling due after one year	5		(425,379)		(305,379)
Net assets			156,542		138,325
Capital and reserves
Called up share capital			20		20
Revaluation reserve			118,851		118,851
Profit and loss account			37,671		19,454
Shareholders' funds	7		156,542		138,325

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 Director acknowledges 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 Director on 30 October 2025, and are signed on its behalf by:

GITTINS, Mark
Director
Registered Company No. 12888389

CEDAR GB (SW) LIMITED

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 England and Wales. 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).

	Borrowing costs
	Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Borrowing costs

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Investment property


		£
	Fair value at 01 February 24	665,000
	At 31 January 25	665,000

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	106,155	226,155
Accrued liabilities and deferred income	1,370	1,370
Total	107,525	227,525

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	425,379	305,379
Total	425,379	305,379

6.	Secured creditors
	Secured bank loans totaling £425,379 (2024: £305,379) are included within creditors.

7.	Revaluation reserve


		£
	Reserve at 01 February 24	118,851
	At 31 January 25	118,851

8.	Controlling party
	The controlling party is Cedar (GB) Group Limited.