| Cedrus Investments Limited |
| Registered number: |
09996742 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Investments |
3 |
|
|
3,041,620 |
|
|
2,849,853 |
|
| Current assets |
| Cash at bank and in hand |
|
|
13,463 |
|
|
80,104 |
|
| Creditors: amounts falling due within one year |
4 |
|
(65,620) |
|
|
(63,541) |
|
| Net current (liabilities)/assets |
|
|
|
(52,157) |
|
|
16,563 |
|
| Total assets less current liabilities |
|
|
|
2,989,463 |
|
|
2,866,416 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(2,237,042) |
|
|
(2,236,703) |
|
|
|
| Net assets |
|
|
|
752,421 |
|
|
629,713 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Revaluation reserve |
6 |
|
|
159,003 |
|
|
131,182 |
| Profit and loss account |
|
|
|
593,318 |
|
|
498,431 |
|
| Shareholders' funds |
|
|
|
752,421 |
|
|
629,713 |
|
|
|
|
|
|
|
|
| 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 and delivered 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. |
|
|
|
|
| S Davies |
| Director |
| Approved by the board on 15 July 2025 |
|
| Cedrus Investments Limited |
| 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, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover represents the value of investment income and realised gains on own funds. |
|
|
Investments |
|
Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in the market valuations are reflected in the revaluation reserve. |
|
|
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. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Investments |
|
| Other |
| investments |
| £ |
|
Market valuation |
|
At 1 April 2024 |
2,849,853 |
|
Additions |
609,959 |
|
Revaluation |
27,821 |
|
Disposals |
(446,013) |
|
|
At 31 March 2025 |
3,041,620 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Corporation tax |
623 |
|
857 |
|
Other taxes and social security costs |
485 |
|
573 |
|
Other creditors |
64,512 |
|
62,111 |
|
|
|
|
|
|
65,620 |
|
63,541 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Loan from directors (see note 7 below) |
2,237,042 |
|
2,236,703 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Revaluation reserve |
2025 |
|
2024 |
| £ |
£ |
|
|
At 1 April 2024 |
131,182 |
|
83,625 |
|
Gain on revaluation investments |
27,821 |
|
47,557 |
|
|
At 31 March 2025 |
159,003 |
|
131,182 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Loans from directors |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
|
S & A Davies |
2,236,703 |
|
- |
|
339 |
|
2,237,042 |
|
|
|
2,236,703 |
|
- |
|
339 |
|
2,237,042 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Controlling party |
|
|
The company is controlled by S Davies and A Davies on the basis that they, together with associates, hold 100% of the issued share capital. |
|
|
| 9 |
Other information |
|
|
Cedrus Investments Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Pennyweights |
|
Kenley |
|
CR8 5HB |