CIMEX STORE LTD


Directors	NAYLOR, Alexia Caroline
	NAYLOR, Richard Andrew, Dr


Registered Address	Priors Loft
	Tidenham
	Chepstow
	NP16 7JD


Registered Number	11320337 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,526		13,000
			11,526		13,000
Current assets
Debtors	4	48,259		19,405
Cash at bank and on hand		9,224		12,506
		57,483		31,911
Creditors amounts falling due within one year	5	(5,059)		(4,629)
Net current assets (liabilities)			52,424		27,282
Total assets less current liabilities			63,950		40,282
Net assets			63,950		40,282
Capital and reserves
Called up share capital			2		2
Profit and loss account			63,948		40,280
Shareholders' funds			63,950		40,282

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 7 November 2025, and are signed on its behalf by:

NAYLOR, Alexia Caroline
Director
Registered Company No. 11320337

CIMEX STORE LTD

Notes to the Financial Statements
for the year ended 30 April 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).

	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.

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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	20
	Plant and machinery	4
	Fixtures and fittings	4
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 May 24	16,493	730	8,998	5,764	31,985
Additions	-	-	52	525	577
At 30 April 25	16,493	730	9,050	6,289	32,562
Depreciation and impairment
At 01 May 24	4,761	547	8,388	5,289	18,985
Charge for year	-	2,051	-	-	2,051
At 30 April 25	4,761	2,598	8,388	5,289	21,036
Net book value
At 30 April 25	11,732	(1,868)	662	1,000	11,526
At 30 April 24	11,732	183	610	475	13,000

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	27,265	9,581
Other debtors	20,994	9,824
Total	48,259	19,405


	Included within Other Debtors is an amount due from the Director Dr R A Naylor of £10,497 (2024: £4,912) and an amount due from the Director Mrs A C Naylor of £10,497 (2024: £4,912).

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	1,891
Taxation and social security	574	2,738
Accrued liabilities and deferred income	4,485	-
Total	5,059	4,629