REGISTERED NUMBER: 01597911 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CEAG LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M D Kilroy

SECRETARY:

Mr A Ainsworth

REGISTERED OFFICE:

Unit 34, Cannon Way

Claycliffe Business Park

Claycliffe Road

Barnsley

South Yorkshire

S75 1JU

REGISTERED NUMBER:

01597911 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

22,866

23,581

CURRENT ASSETS

Stocks

12,718

27,297

Debtors

5

406,632

472,288

Cash at bank and in hand

86,665

95,621

506,015

595,206

CREDITORS

Amounts falling due within one year

6

73,318

133,102

NET CURRENT ASSETS

432,697

462,104

TOTAL ASSETS LESS CURRENT LIABILITIES

455,563

485,685

CREDITORS

Amounts falling due after more than one year

7

-

(3,333

)

PROVISIONS FOR LIABILITIES

(4,201

)

(4,305

)

NET ASSETS

451,362

478,047

CAPITAL AND RESERVES

Called up share capital

9

76,000

76,000

Capital redemption reserve

48,000

48,000

Retained earnings

327,362

354,047

SHAREHOLDERS' FUNDS

451,362

478,047

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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 1 July 2026 and were signed by:

Mr M D Kilroy - Director

1.	STATUTORY INFORMATION

CEAG Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover from the sale of electrical lighting equipment is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery

- 2%, 20% & 50% on cost

Fixtures and fittings

- 2% & 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock.

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

58,046

455

58,501

DEPRECIATION

At 1 April 2025

34,465

455

34,920

Charge for year

715

-

715

At 31 March 2026

35,180

455

35,635

NET BOOK VALUE

At 31 March 2026

22,866

-

22,866

At 31 March 2025

23,581

-

23,581

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

31,552

68,986

Other debtors

369,720

369,720

Directors' current accounts

5,000

12,000

VAT

-

21,222

Prepayments and accrued income

360

360

406,632

472,288

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,776

8,333

Trade creditors

54,132

115,534

Corporation tax

-

(6,000

)

Social security and other taxes

219

178

VAT

8,373

-

Other creditors

185

6,742

Accruals and deferred income

8,633

8,315

73,318

133,102

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

-

3,333

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

6,458

15,500

Between one and five years

-

6,458

6,458

21,958

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

57,000

A Ordinary

£1

57,000

57,000

19,000

B Ordinary

£1

19,000

19,000

76,000

76,000

10.	RELATED PARTY DISCLOSURES

Entity over which the entity has control, joint control or significant influence

31.03.26

31.03.25

£

£

Loan to related party

369,720

369,720

Amount owed from related party

369,720

369,720

11.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Zenith Park Estates Limited.

The parent company's registered office address is;

12 Victoria Road

Barnsley

S70 2BB