REGISTERED NUMBER: 05479976 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 MARCH 2025

FOR

CES GROUP UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W C Briggs

REGISTERED OFFICE:

18 Tesla Court

Innovation Way

Lynch Wood

Peterborough

Cambridgeshire

PE2 6FL

REGISTERED NUMBER:

05479976 (England and Wales)

ACCOUNTANTS:

Vertiqo Peterborough Limited

18 Tesla Court

Innovation Way

Lynchwood

Peterborough

Cambridgeshire

PE2 6FL

FIXED ASSETS

Tangible assets

4

93,013

103,373

CURRENT ASSETS

Stocks

79,984

44,984

Debtors

5

501,201

438,263

Cash at bank

55,838

53,491

637,023

536,738

CREDITORS

Amounts falling due within one year

6

245,164

288,142

NET CURRENT ASSETS

391,859

248,596

TOTAL ASSETS LESS CURRENT LIABILITIES

484,872

351,969

CREDITORS

Amounts falling due after more than one year

7

(117,518

)

-

PROVISIONS FOR LIABILITIES

(17,673

)

(25,483

)

NET ASSETS

349,681

326,486

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

79,999

79,999

Capital redemption reserve

(487,786

)

(487,786

)

Retained earnings

757,467

734,272

SHAREHOLDERS' FUNDS

349,681

326,486

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 profit or loss 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 director and authorised for issue on 31 December 2025 and were signed by:

W C Briggs - Director

1.	STATUTORY INFORMATION

Ces Group Uk Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover 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.

Plant and machinery etc

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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 profit or loss 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 period was 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

602,774

Additions

41,535

Disposals

(461,929

)

At 31 March 2025

182,380

DEPRECIATION

At 1 July 2024

499,401

Charge for period

22,036

Eliminated on disposal

(432,070

)

At 31 March 2025

89,367

NET BOOK VALUE

At 31 March 2025

93,013

At 30 June 2024

103,373

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

116,486

96,485

Amounts owed by group undertakings

287,050

255,660

Other debtors

97,665

86,118

501,201

438,263

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

126,073

188,497

Taxation and social security

31,482

11,291

Other creditors

87,609

88,354

245,164

288,142

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

77,189

-

Other creditors

40,329

-

117,518

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is W C Briggs.