C.E. Associates Ltd - Limited company accounts 25.1

REGISTERED NUMBER: 07579319

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

C.E. Associates Ltd

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

I P Hodges

Mrs D Hodges

SECRETARY:

Mrs D Hodges

REGISTERED OFFICE:

First Floor,

9A, Magazine B, Ordnance Yard,

Upnor Road, Lower Upnor,

Rochester

Kent

ME2 4UY

REGISTERED NUMBER:

07579319

ACCOUNTANTS:

I.B.C.

First Floor, 9A, Magazine B,

Ordnance Yard, Upnor Road,

Lower Upnor,

Rochester

Kent

ME2 4UY

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

I P Hodges

Mrs D Hodges

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

I P Hodges - Director

12 May 2026

TURNOVER

157,575

161,004

Cost of sales

17,520

GROSS PROFIT

140,055

143,484

Distribution costs

255

-

Administrative expenses

42,053

33,712

42,308

33,712

OPERATING PROFIT

4

97,747

109,772

Interest receivable and similar income

531

806

PROFIT BEFORE TAXATION

98,278

110,578

Tax on profit

22,302

25,924

PROFIT FOR THE FINANCIAL YEAR

75,976

84,654

FIXED ASSETS

Tangible assets

6

233

311

Investments

7

68

301

379

CURRENT ASSETS

Debtors

8

4,542

780

Cash at bank

84,070

87,744

88,612

88,524

CREDITORS

Amounts falling due within one year

9

56,287

52,253

NET CURRENT ASSETS

32,325

36,271

TOTAL ASSETS LESS CURRENT
LIABILITIES

32,626

36,650

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

32,526

36,550

SHAREHOLDERS' FUNDS

32,626

36,650

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

I P Hodges - Director

1.	STATUTORY INFORMATION

C.E. Associates Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

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 year was 2 (2025 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.26

31.3.25

£

Depreciation - owned assets

78

103

5.

DIVIDENDS

31.3.26

31.3.25

£

Final

80,000

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

10,942

DEPRECIATION

At 1 April 2025

10,631

Charge for year

78

At 31 March 2026

10,709

NET BOOK VALUE

At 31 March 2026

233

At 31 March 2025

311

7.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.26

31.3.25

£

Formation Cost

68

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

4,542

780

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

107

1

Tax

22,302

25,924

VAT

10,339

9,575

Directors' loan accounts

21,189

14,503

Accruals and deferred income

2,350

2,250

56,287

52,253