Cetus Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10983638

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		53,750		69,050

			53,750		69,050
CURRENT ASSETS
Debtors	6	1,899,351		1,818,988
Cash at bank and in hand		304		424

		1,899,655		1,819,412
Creditors: Amounts Falling Due Within One Year	7	(5,000 )		(4,000 )

NET CURRENT ASSETS (LIABILITIES)			1,894,655		1,815,412

TOTAL ASSETS LESS CURRENT LIABILITIES			1,948,405		1,884,462

Creditors: Amounts Falling Due After More Than One Year	8		(234,028 )		(234,027 )

NET ASSETS			1,714,377		1,650,435

CAPITAL AND RESERVES
Called up share capital	9		259		250
Share premium account			1,946,757		1,866,401
Profit and Loss Account			(232,639 )		(216,216 )

SHAREHOLDERS' FUNDS			1,714,377		1,650,435

Page 1

Page 2

Cetus Holdings Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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 Jasper Smith

Director

22/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cetus Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10983638 . The registered office is Unit 1 Chichester Harbour , Marine Park Northshore Shipyard, Itchenor, West Sussex, PO20 7AY.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Intellectual property. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.3. 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

10% at cost

3. Average Number of Employees

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

4. Intangible Assets

	Other
	£
Cost
As at 1 August 2024	89,980

As at 31 July 2025	89,980

Amortisation
As at 1 August 2024	89,980

As at 31 July 2025	89,980

Net Book Value
As at 31 July 2025	-

As at 1 August 2024	-

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 August 2024	153,000

As at 31 July 2025	153,000

...CONTINUED

Page 3

Page 4

Cetus Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

Depreciation
As at 1 August 2024	83,950
Provided during the period	15,300

As at 31 July 2025	99,250

Net Book Value
As at 31 July 2025	53,750

As at 1 August 2024	69,050

6. Debtors

	2025	2024
	£	£
Due after more than one year
Amounts owed by group undertakings	1,899,351	1,818,988

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	5,000	4,000

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

	2025	2024
	£	£
Other creditors	234,028	234,027

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	259	250