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Company Registration No. 8532892 (England and Wales)
CeraPhi Energy Ltd Unaudited accounts for the year ended 31 March 2026
CeraPhi Energy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CeraPhi Energy Ltd Company Information for the year ended 31 March 2026
Directors
Karl Yvan Farrow Glynn Gary Williams
Company Number
8532892 (England and Wales)
Registered Office
CeraPhi House Eurocentre North River Road Great Yarmouth Norfolk NR30 1TE England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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CeraPhi Energy Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
25,709
28,822
Tangible assets
5
5,599
6,563
31,308
35,385
Current assets
Debtors
6
609,598
536,095
Cash at bank and in hand
19,283
3,577
628,881
539,672
Creditors: amounts falling due within one year
7
(3,375,473)
(2,914,544)
Net current liabilities
(2,746,592)
(2,374,872)
Total assets less current liabilities
(2,715,284)
(2,339,487)
Creditors: amounts falling due after more than one year
8
(39,240)
(77,028)
Net liabilities
(2,754,524)
(2,416,515)
Capital and reserves
Called up share capital
50,000
50,000
Share premium
3,500
3,500
Profit and loss account
(2,808,024)
(2,470,015)
Shareholders' funds
(2,754,524)
(2,416,515)
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 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 21 May 2026 and were signed on its behalf by
Karl Yvan Farrow Director Company Registration No. 8532892
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CeraPhi Energy Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
CeraPhi Energy Ltd is a private company, limited by shares, registered in England and Wales, registration number 8532892. The registered office is CeraPhi House, Eurocentre, North River Road, Great Yarmouth, Norfolk, NR30 1TE, 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% SLM
Fixtures & fittings
10% RBM
Computer equipment
33% SLM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation (10% SLM).
Going concern
The financial statements have been prepared on a going concern basis. In assessing the appropriateness of the going concern assumption, the directors have considered the Company’s financial position, cash flow forecasts and available financial resources for a period of at least twelve months from the date of approval of these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.
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CeraPhi Energy Ltd Notes to the Accounts for the year ended 31 March 2026
4
Intangible fixed assets
Other
£
Cost
At 1 April 2025
39,113
Additions
850
At 31 March 2026
39,963
Amortisation
At 1 April 2025
10,291
Charge for the year
3,963
At 31 March 2026
14,254
Net book value
At 31 March 2026
25,709
At 31 March 2025
28,822
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
6,549
2,500
9,873
18,922
Additions
150
-
500
650
At 31 March 2026
6,699
2,500
10,373
19,572
Depreciation
At 1 April 2025
2,423
667
9,269
12,359
Charge for the year
427
500
687
1,614
At 31 March 2026
2,850
1,167
9,956
13,973
Net book value
At 31 March 2026
3,849
1,333
417
5,599
At 31 March 2025
4,126
1,833
604
6,563
6
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
-
4,660
Trade debtors
42,840
86,792
Deferred tax asset
509,572
425,399
Accrued income and prepayments
17,186
19,244
Other debtors
40,000
-
609,598
536,095
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CeraPhi Energy Ltd Notes to the Accounts for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
82,615
-
Obligations under finance leases and hire purchase contracts
33,705
24,866
Trade creditors
122,896
118,570
Amounts owed to group undertakings and other participating interests
2,911,992
2,444,419
Taxes and social security
202,290
304,923
Other creditors
1,601
1,392
Loans from directors
20,374
20,374
3,375,473
2,914,544
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Obligations under finance leases and hire purchase contracts
39,240
77,028
9
Average number of employees
During the year the average number of employees was 12 (2025: 18).
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