Cerberus Tech Limited - Filleted accounts

Registered number

08234682

Cerberus Tech Limited

Filleted Accounts

31 October 2025

Cerberus Tech Limited
Registered number:		08234682
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		40,737			47,926

Current assets
Stocks		6,486			9,985
Debtors	4	260,260			119,529
Cash at bank and in hand		36,188			109,131
		302,934			238,645

Creditors: amounts falling due within one year	5	(433,766)			(392,659)

Net current liabilities			(130,832)			(154,014)

Net liabilities			(90,095)			(106,088)

Capital and reserves
Called up share capital			46			46
Share premium			74,980			74,980
Capital redemption reserve			4			4
Profit and loss account			(165,125)			(181,118)

Shareholders' funds			(90,095)			(106,088)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Simon Howie
Director
Approved by the board on 19 June 2026

Cerberus Tech Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Government grants
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		11


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 November 2024							147,238
	At 31 October 2025							147,238

	Depreciation
	At 1 November 2024							99,312
	Charge for the year							7,189
	At 31 October 2025							106,501

	Net book value
	At 31 October 2025							40,737
	At 31 October 2024							47,926


4	Debtors					2025		2024
£							£

	Trade debtors					92,968		105,697
	Other debtors					167,292		13,832
						260,260		119,529


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					209,789		174,726
	Taxation and social security costs					46,941		19,890
	Other creditors					177,036		198,043
						433,766		392,659


6	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					15,840		5,959


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Christopher Clarke
	Loan - short term	16		632		(648)		-

	Bradley Carter
	Loan - short term	55		758		(813)		-

		71		1,390		(1,461)		-


8	Controlling party

	There is no overall controlling party.


9	Other information

	Cerberus Tech Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Steel House
	Solent Business Park
	Fareham
	Hampshire
	PO15 7FP