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Registered number: 07736482
CEM BENCHMARKING UK LIMITED
Unaudited Financial Statements
For The Year Ended 30 June 2025
Pennington Williams Limited
Chartered Certified Accountants
STANHOPE HOUSE
MARK RAKE
BROMBOROUGH
WIRRAL
CH62 2DN
CEM BENCHMARKING UK LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
CEM BENCHMARKING UK LIMITED
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07736482

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,315 |  | 5,088
|  |  | 4,315 |  | 5,088
CURRENT ASSETS
Debtors | 5 | 274,457 |  | 432,300 |
Cash at bank and in hand |  | 539,901 |  | 767,989 |
|  | 814,358 |  | 1,200,289 |
Creditors: Amounts Falling Due Within One Year | 6 | (655,108 ) |  | (1,108,886 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 159,250 |  | 91,403
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 163,565 |  | 96,491
NET ASSETS |  |  | 163,565 |  | 96,491
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 162,565 |  | 95,491
SHAREHOLDERS' FUNDS |  |  | 163,565 |  | 96,491

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CEM BENCHMARKING UK LIMITED
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board

Mr J Simmonds Director
23/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
CEM BENCHMARKING UK LIMITED
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
CEM BENCHMARKING UK LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07736482 . The registered office is Stanhope House Mark Rake, Bromborough, Wirral, Merseyside, CH62 2DN .
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.
Going concern
The financial statements have been prepared on a going concern basis.
2.2. Significant judgements and estimations
The principal accounting policies applied in the preparation of thee financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 | 20% reduciing balance
Fixtures & Fittings | 40% reducing balance

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CEM BENCHMARKING UK LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Financial Instruments
Classification
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors and other creditors.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. 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 years 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.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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CEM BENCHMARKING UK LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Share capital
Ordinary shares are classified as equity. Equity instruments are meaaured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 6)
5 6
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 5,115 | 11,979 | 17,094
Additions | - | 1,116 | 1,116
As at 30 June 2025 | 5,115 | 13,095 | 18,210
Depreciation
As at 1 July 2024 | 3,269 | 8,737 | 12,006
Provided during the period | 369 | 1,520 | 1,889
As at 30 June 2025 | 3,638 | 10,257 | 13,895
Net Book Value
As at 30 June 2025 | 1,477 | 2,838 | 4,315
As at 1 July 2024 | 1,846 | 3,242 | 5,088

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 265,117 |  | 420,087
Prepayments and accrued income | 2,726 |  | 6,333
Other debtors | 6,614 |  | 5,880
| 274,457 |  | 432,300

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CEM BENCHMARKING UK LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 27 |  | 4,328
Corporation tax | 78,810 |  | -
Other taxes and social security | - |  | 30,752
VAT | 118,278 |  | 120,164
Other creditors | - |  | 851,297
Other creditors (1) | 4,621 |  | 4,261
Accruals and deferred income | 105,071 |  | 98,084
Amounts owed to parent undertaking | 348,301 |  | -
| 655,108 |  | 1,108,886

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

8. Capital Commitments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
At the end of the period | 29,400 |  | -

At the end of the period, the company had capital commitments contracted for but not provided in these financial statements
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is CEM Benchmarking Inc . CEM Benchmarking Inc was incorporated in Canada. The ultimate controlling party is CEM Benchmarking Inc who controls 100% of the shares of CEM BENCHMARKING UK LIMITED .
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