Accounts



















	CEPHAS LIMITED



	UNAUDITED FINANCIAL STATEMENTS


	FOR THE YEAR ENDED 30 APRIL 2025

	CEPHAS LIMITED
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 APRIL 2025


	DIRECTORS

	J Severn
	E E Severn
	T W Severn


	SECRETARY

	E Severn

	REGISTERED OFFICE

	78 Birmingham Street Oldbury West Midlands B69 4EB


	COMPANY REGISTERED NUMBER

	05098209


	BANKERS

	Barclays Bank Leicester LE87 2BB


	ACCOUNTANTS

	Lyness Accountancy Practice Limited
	Chartered Certified Accountants
	78 Birmingham Street Oldbury West Midlands B69 4EB

	page 1

	CEPHAS LIMITED
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 APRIL 2025


	CONTENTS

	Pages


	3-4	Statement of Financial Position


	5-7	Notes to the Financial Statements

	page 2

CEPHAS LIMITED
Company registered number: 05098209
STATEMENT OF FINANCIAL POSITION AT 30 April 2025

	Note	2025		2024
		£	£	£
FIXED ASSETS
Property, plant and equipment	3		183	217
Investments held as fixed assets	4		138,675	135,027
			138,858	135,244
CURRENT ASSETS
Inventories		198,672		365,770
Debtors	5	280,910		277,580
Cash at bank and in hand		151,314		209,952
		630,896		853,302
CREDITORS: Amounts falling due within one year	6	183,151		362,061
NET CURRENT ASSETS			447,745	491,241
NET ASSETS			£586,603	£626,485

CAPITAL AND RESERVES
Called up share capital			2	2
Retained earnings			586,601	626,483
SHAREHOLDERS' FUNDS			£586,603	£626,485

	The notes on pages 5-7 form part of these financial statements

	page 3

CEPHAS LIMITED
Company registered number: 05098209
STATEMENT OF FINANCIAL POSITION AT 30 April 2025 (CONT.)

	Note	2025		2024
		£	£	£



	In approving these financial statements as directors of the company we hereby confirm the following:

	For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

	The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.


	These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies

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

	The financial statements were approved and authorised for issue by the board of directors on 14 November 2025

	Signed on behalf of the board of directors



	J Severn, Director

	The notes on pages 5-7 form part of these financial statements

	page 4



1.	SIGNIFICANT ACCOUNTING POLICIES


1a.	Statement of compliance

	Cephas Limited is a private company limited by shares incorporated in England & Wales, company number 05098209.

	Registered office:
	78 Birmingham Street Oldbury West Midlands B69 4EB

1b	Basis of accounting

	These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard
	The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.


1c.	Revenue recognition

	Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.


1d.	Taxation


	Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.


1e.	Property, plant and equipment

	Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.

	Plant and machinery	Reducing balance 25%
	Vehicles	Reducing balance 25%
	Fixtures and fittings	Reducing balance 15%
	Equipment	Reducing balance 15%


1f.	Inventories

	Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.

	The notes on pages 5-7 form part of these financial statements

	page 5



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1g.	Short term debtors and creditors

	Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.



2.	DIRECTORS AND EMPLOYEES

	The average weekly number of directors and employees during the year were as follows:
		2025	2024
		No.	No.
	Management & Admin	3	3


3.	PROPERTY, PLANT AND EQUIPMENT
		Plant &	Fixtures &
		Machinery	Equipment	Total
		£	£	£
	Cost

	At 1 May 2024	4,671	972	5,643

	At 30 April 2025	4,671	972	5,643

	Depreciation

	At 1 May 2024	4,645	781	5,426
	For the year	6	28	34
	At 30 April 2025	4,651	809	5,460

	Net Book Amounts

	At 30 April 2025	20	163	183
	At 30 April 2024	26	191	217

	The notes on pages 5-7 form part of these financial statements

	page 6



4.	INVESTMENTS HELD AS FIXED ASSETS
		Other
		investments
		Other than
		loans	Total
		£	£
	Cost or valuation

	At 1 May 2024	135,027	135,027
	Additions	3,648	3,648
	At 30 April 2025	138,675	138,675

	Amounts written off

	At 30 April 2025	-	-

	Net Book Amounts

	At 30 April 2025	138,675	138,675
	At 30 April 2024	135,027	135,027



6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	Trade creditors	80,914	230,222
	Corporation tax	15,041	35,973
	Other taxes and social security	84,269	92,939
	Other creditors	2,927	2,927
		£183,151	£362,061

	The notes on pages 5-7 form part of these financial statements

	page 7