Cedar + Co. Group Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 04744319

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		6,225		1,320
Investments	6		4		4

			6,229		1,324
CURRENT ASSETS
Debtors	7	189,044		211,355
Cash at bank and in hand		29,849		79,222

		218,893		290,577
Creditors: Amounts Falling Due Within One Year	8	(117,011 )		(105,376 )

NET CURRENT ASSETS (LIABILITIES)			101,882		185,201

TOTAL ASSETS LESS CURRENT LIABILITIES			108,111		186,525

Creditors: Amounts Falling Due After More Than One Year	9		(27,083 )		(52,083 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(330 )		(330 )

NET ASSETS			80,698		134,112

CAPITAL AND RESERVES
Called up share capital	10		1,980		1,980
Capital redemption reserve			220		220
Income Statement			78,498		131,912

SHAREHOLDERS' FUNDS			80,698		134,112

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Cedar + Co. Group Ltd

Statement of Financial Position (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Neil King

Director

15/01/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Cedar + Co. Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04744319 . The registered office is The Greenhouse, 106 - 108 Ashbourne Road, Derby, Derbyshire, DE22 3AG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

The Goodwill has been fully amortised.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	30% on cost
Fixtures & Fittings	30% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was 9 (2024: 8)

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Cedar + Co. Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2024	506,300

As at 30 April 2025	506,300

Amortisation
As at 1 May 2024	506,300

As at 30 April 2025	506,300

Net Book Value
As at 30 April 2025	-

As at 1 May 2024	-

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 May 2024	101,545
Additions	6,933

As at 30 April 2025	108,478

Depreciation
As at 1 May 2024	100,225
Provided during the period	2,028

As at 30 April 2025	102,253

Net Book Value
As at 30 April 2025	6,225

As at 1 May 2024	1,320

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 May 2024	4

As at 30 April 2025	4

Provision
As at 1 May 2024	-

As at 30 April 2025	-

Net Book Value
As at 30 April 2025	4

As at 1 May 2024	4

The above represents shares in group undertakings all of which are dormant.

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Cedar + Co. Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	120,235	147,240
Other debtors	68,809	64,115

	189,044	211,355

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	34,121	29,702
Other creditors	14,666	19,777
Taxation and social security	68,224	55,897

	117,011	105,376

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	27,083	52,083

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,980	1,980

11. Directors Advances, Credits and Guarantees

Included within other debtors are the following loans to directors:

	As at 1 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2025
	£	£	£	£	£
Mr Neil King	20,992	16,119	35,310	-	1,801
Miss Rachel Oliver	23,661	14,168	7,012	-	30,817
Mr Gary Brockway	-	5,000	-	-	5,000

The above loans are unsecured, interest free and repayable on demand.

12. Related Party Transactions

The company rents its Derby trading premises from First Base (UK) Ltd, a company in which Rachel Oliver and Neil King are directors and significant shareholders. The amount of rent, on an arms length commercial basis, charged to the profit and loss account in the year is £31,200 (2024: £31,200).

During the year the company received commission fees from Cedar Wealth Planning Limited, a company in which N King is a director and significant shareholder of £4,637 (2024: £3,511) shown as other income.

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