Cedarlea Practice Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07000765

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		54,962		64,712
Tangible Assets	5		23,589		24,868

			78,551		89,580
CURRENT ASSETS
Debtors	6	5,911		6,495
Cash at bank and in hand		21,890		30,472

		27,801		36,967
Creditors: Amounts Falling Due Within One Year	7	(91,190 )		(106,217 )

NET CURRENT ASSETS (LIABILITIES)			(63,389 )		(69,250 )

TOTAL ASSETS LESS CURRENT LIABILITIES			15,162		20,330

Creditors: Amounts Falling Due After More Than One Year	8		(94,843 )		(102,883 )

NET LIABILITIES			(79,681 )		(82,553 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(79,781 )		(82,653 )

SHAREHOLDERS' FUNDS			(79,681)		(82,553)

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Cedarlea Practice Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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.

On behalf of the board

Mr Prabashan Govender

Director

09/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cedarlea Practice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07000765 . The registered office is 4 Station Avenue, Tile Hill, Coventry, CV4 9HS.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation ad any accumulated impairment losses.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	210,962

As at 31 March 2025	210,962

Amortisation
As at 1 April 2024	146,250
Provided during the period	9,750

As at 31 March 2025	156,000

Net Book Value
As at 31 March 2025	54,962

As at 1 April 2024	64,712

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Cedarlea Practice Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2024	1,403	128,273	6,815	136,491
Additions	-	5,873	-	5,873

As at 31 March 2025	1,403	134,146	6,815	142,364

Depreciation
As at 1 April 2024	-	104,808	6,815	111,623
Provided during the period	-	7,152	-	7,152

As at 31 March 2025	-	111,960	6,815	118,775

Net Book Value
As at 31 March 2025	1,403	22,186	-	23,589

As at 1 April 2024	1,403	23,465	-	24,868

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	5,911	6,495

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	18,965	36,551
Bank loans and overdrafts	12,222	22,422
Other creditors	665	476
Taxation and social security	59,338	46,768

	91,190	106,217

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	94,843	102,883

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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