CER Holdings Limited - Filleted accounts

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.