Company No: 10442316 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	30.11.2025		31.10.2024
		£		£
Fixed assets
Tangible assets	3	0		2,171
		0		2,171
Current assets
Debtors	4	6,176		3,157
Cash at bank and in hand		340		10,551
		6,516		13,708
Creditors: amounts falling due within one year	5	( 6,416)		( 13,671)
Net current assets		100		37
Total assets less current liabilities		100		2,208
Net assets		100		2,208
Capital and reserves
Called-up share capital		100		100
Profit and loss account		0		2,108
Total shareholder's funds		100		2,208

For the financial period ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of CETRE Limited (registered number: 10442316) were approved and authorised for issue by the Director. They were signed on its behalf by:

M Brock Director

06 May 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

CETRE Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 Claydon Business Park, Great Blakenham, Ipswich, IP6 0NL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The company ceased trading on 30 November 2025.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

These financial statements cover the period from 1 November 2024 to 30 November 2025. The previous accounting period was a 12 month period from 1 November 2023 to 31 October 2024. As a result, the comparative accounts presented in the financial statements are not entirely comparable.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Income Statement in respect of pension costs and other post-retirement benefits is the contributions payable in the financial period. Differences between contributions payable in the financial period and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	Period from 01.11.2024 to 30.11.2025		Year ended 31.10.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	1		2

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 November 2024	9,020		9,020
Disposals	( 9,020)		( 9,020)
At 30 November 2025	0		0
Accumulated depreciation
At 01 November 2024	6,849		6,849
Charge for the financial period	1,138		1,138
Disposals	( 7,987)		( 7,987)
At 30 November 2025	0		0
Net book value
At 30 November 2025	0		0
At 31 October 2024	2,171		2,171

4. Debtors

	30.11.2025		31.10.2024
	£		£
Amounts owed by director	6,176		0
Prepayments and accrued income	0		3,157
	6,176		3,157

5. Creditors: amounts falling due within one year

	30.11.2025		31.10.2024
	£		£
Amounts owed to director	0		312
Accruals	2,110		1,981
Taxation and social security	4,306		11,067
Other creditors	0		311
	6,416		13,671

There are no amounts included above in respect of which any security has been given by the company.

6. Related party transactions

Transactions with the entity's director

	30.11.2025		31.10.2024
	£		£
Director's loan account	6,176		0

The above amount was fully repaid within 9 months of the period end date.