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Company Registration No. 15902767 (England and Wales)
Cem Utilities Ltd Unaudited accounts for the year ended 31 March 2026
Cem Utilities Ltd Unaudited accounts Contents
Page
Accountants' report
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cem Utilities Ltd for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cem Utilities Ltd for the year ended 31 March 2026 as set out on pages 4 - 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Pixham Accounting & Bookkeeping Services Ltd Chartered Accountants Low Wood Brockhill Road Malvern Worcestershire WR14 4DL 22 June 2026
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Cem Utilities Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,477 
3,116 
Current assets
Debtors
5
47,062 
73,275 
Cash at bank and in hand
43,765 
26,049 
90,827 
99,324 
Creditors: amounts falling due within one year
6
(2,830)
(862)
Net current assets
87,997 
98,462 
Total assets less current liabilities
90,474 
101,578 
Creditors: amounts falling due after more than one year
7
(15,547)
(33,380)
Net assets
74,927 
68,198 
Capital and reserves
Profit and loss account
74,927 
68,198 
Shareholders' funds
74,927 
68,198 
For the year ending 31 March 2026 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 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 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 and authorised for issue on 22 June 2026 and were signed on its behalf by
Connor John Evans Director Company Registration No. 15902767
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Cem Utilities Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Cem Utilities Ltd is a private company, limited by shares, registered in England and Wales, registration number 15902767. The registered office is 164 Newtown Road, Malvern, Worcestershire, WR14 1PJ, 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:
Motor vehicles
20% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
3,000 
329 
3,329 
At 31 March 2026
3,000 
329 
3,329 
Depreciation
At 1 April 2025
182 
31 
213 
Charge for the year
564 
75 
639 
At 31 March 2026
746 
106 
852 
Net book value
At 31 March 2026
2,254 
223 
2,477 
At 31 March 2025
2,818 
298 
3,116 
- 5 -
Cem Utilities Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
879 
1,264 
Trade debtors
3,230 
22,228 
Other debtors
42,953 
49,783 
47,062 
73,275 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Other creditors
1,049 
- 
Loans from directors
1,281 
562 
Accruals
500 
300 
2,830 
862 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Taxes and social security
15,547 
33,380 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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