Registered number
14914684
CER Holdings Limited
Accounts
31 March 2025

CER Holdings Limited
Registered number: | 14914684
Balance Sheet
as at 31 March 2025
At | At
31 Mar | 31 Dec
Notes |  |  | 2025 |  |  | 2023
£ | £
Fixed assets
Investments | 3 |  |  | 934,410 |  |  | 719,739
Current assets
Debtors | 4 |  | 51 |  |  | -
Cash at bank and in hand |  |  | 5,177 |  |  | 5,228
|  |  | 5,228 |  |  | 5,228
Creditors: amounts falling due within one year | 5 |  | (939,538) |  |  | (724,867)
Net current liabilities |  |  |  | (934,310) |  |  | (719,639)
Net assets |  |  |  | 100 |  |  | 100
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Shareholders' funds |  |  |  | 100 |  |  | 100
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.
R J Pakeman
Director
Approved by the board on 5 October 2025

CER Holdings Limited
Notes to the Accounts
for the period from 1 January 2024 to 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).
| Preparation of consolidated accounts
| The accounts contain information about CER Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated accounts.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. 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 fair value are included in the profit and loss account.
2 | Employees and directors | 2025 |  | 2023
Number | Number
| Average number of employees during the year | 2 |  | 2
3 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 January 2024 | 719,739
| Additions | 214,671
| At 31 March 2025 | 934,410
4 | Debtors | At | At
31 Mar | 31 Dec
|  |  |  |  |  | 2025 |  | 2023
£ | £
| Other debtors | 51 |  | -
5 | Creditors: amounts falling due within one year | At | At
31 Mar | 31 Mar
|  |  |  |  |  | 2025 |  | 2023
£ | £
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 229,538 |  | 14,867
| Other creditors | 710,000 |  | 710,000
|  |  |  |  |  | 939,538 |  | 724,867
6 | Other information
| CER Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is: The Homestead, Kings Lane, Longcot, Faringdon, SN7 7SS.

CER Holdings Limited 14914684 false 2024-01-01 2025-03-31 2025-03-31 VT Final Accounts April 2025 R J Pakeman No description of principal activity 14914684 2023-06-05 2023-12-31 14914684 core:WithinOneYear 2023-12-31 14914684 core:ShareCapital 2023-12-31 14914684 2024-01-01 2025-03-31 14914684 bus:EntityHasNeverTraded 2024-01-01 2025-03-31 14914684 bus:PrivateLimitedCompanyLtd 2024-01-01 2025-03-31 14914684 bus:AuditExempt-NoAccountantsReport 2024-01-01 2025-03-31 14914684 bus:Director40 2024-01-01 2025-03-31 14914684 countries:England 2024-01-01 2025-03-31 14914684 bus:FRS102 2024-01-01 2025-03-31 14914684 bus:FilletedAccounts 2024-01-01 2025-03-31 14914684 2025-03-31 14914684 core:WithinOneYear 2025-03-31 14914684 core:ShareCapital 2025-03-31 14914684 core:AdditionsToInvestments 2025-03-31 14914684 2023-12-31 iso4217:GBP xbrli:pure