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Company Registration No. 13633621 (England and Wales)
CEPA DRYLINING LIMITED Unaudited accounts for the year ended 30 September 2025
CEPA DRYLINING LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CEPA DRYLINING LIMITED Company Information for the year ended 30 September 2025
Directors
Armir Cepa Armir Cepa
Company Number
13633621 (England and Wales)
Registered Office
5 BRISTOL ROAD MORDEN SM4 5SA ENGLAND
Accountants
Agents For Accounting Ltd Apex House, 2nd Floor Grand Arcade London N12 0EH
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CEPA DRYLINING LIMITED Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
255
508
Current assets
Debtors
5
8,447
10,823
Cash at bank and in hand
27,004
20,564
35,451
31,387
Creditors: amounts falling due within one year
6
(28,316)
(27,848)
Net current assets
7,135
3,539
Total assets less current liabilities
7,390
4,047
Provisions for liabilities
Deferred tax
(49)
(97)
Net assets
7,341
3,950
Capital and reserves
Called up share capital
100
100
Profit and loss account
7,241
3,850
Shareholders' funds
7,341
3,950
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by
Armir Cepa Director Company Registration No. 13633621
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CEPA DRYLINING LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
CEPA DRYLINING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13633621. The registered office is 5 BRISTOL ROAD, MORDEN, SM4 5SA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line Method - 25%
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 October 2024
1,267
At 30 September 2025
1,267
Depreciation
At 1 October 2024
759
Charge for the year
253
At 30 September 2025
1,012
Net book value
At 30 September 2025
255
At 30 September 2024
508
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CEPA DRYLINING LIMITED Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
-
965
Other debtors
8,447
9,858
8,447
10,823
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
4,368
5,338
Loans from directors
23,168
21,730
Accruals
780
780
28,316
27,848
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
8
Loans to directors
During the year, director of the company owed £21,730 to the director of the company.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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