REGISTERED NUMBER: 06620580 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th June 2025

for

CESA LIMITED

TRADING AS

FOODSERVICE EQUIPMENT ASSOCIATION

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Accountants' Report

6

DIRECTORS:

P G Anderson

J J Cunningham

E L Brooks

L Hughes

REGISTERED OFFICE:

Rotherwick House

3 Thomas More Street

London

E1W 1YZ

REGISTERED NUMBER:

06620580 (England and Wales)

ACCOUNTANTS:

TC Group

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Property, plant and equipment

4

2,173

3,552

CURRENT ASSETS

Debtors

5

53,590

94,779

Cash at bank and in hand

573,037

594,830

626,627

689,609

CREDITORS

Amounts falling due within one year

6

77,295

190,267

NET CURRENT ASSETS

549,332

499,342

TOTAL ASSETS LESS CURRENT LIABILITIES

551,505

502,894

RESERVES

Income and expenditure account

551,505

502,894

551,505

502,894

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd October 2025 and were signed on its behalf by:

E L Brooks - Director

L Hughes - Director

1.	STATUTORY INFORMATION

CESA Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company continues to trade profitably and is expected to keep generating to keep positive cash flows for the foreseeable future. The directors have therefore adopted the going concern basis of accounting in preparing the annual financial statements.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

At 1st July 2024

11,046

Additions

1,666

At 30th June 2025

12,712

DEPRECIATION

At 1st July 2024

7,494

Charge for year

3,045

At 30th June 2025

10,539

NET BOOK VALUE

At 30th June 2025

2,173

At 30th June 2024

3,552

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,057

42,373

Other debtors

21

56

VAT

29,516

20,734

Deferred tax asset

1,806

2,166

Prepayments and accrued income

15,190

29,450

53,590

94,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,434

59,287

Tax

12,485

20,942

Social security and other taxes

-

1,140

Other creditors

2,865

1,217

Accruals and deferred income

59,511

107,681

77,295

190,267

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30th June 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

TC Group

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

31st October 2025