Company registration number 15028477 (England and Wales)
CIMSA CEMENT UK LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CIMSA CEMENT UK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
CIMSA CEMENT UK LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
69,639
588
Cash at bank and in hand
56,599
58,950
126,238
59,538
Creditors: amounts falling due within one year
5
(265,840)
(7,616)
Net current (liabilities)/assets
(139,602)
51,922
Capital and reserves
Called up share capital
75,100
75,100
Profit and loss reserves
(214,702)
(23,178)
Total equity
(139,602)
51,922

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 July 2026 and are signed on its behalf by:
Onur Yazgan
Director
Company registration number 15028477 (England and Wales)
CIMSA CEMENT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Cimsa Cement UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, Manfield House, 1 Southampton Street, London, WC2R 0LR.

1.1
Reporting period

The prior reporting period covers 25 July 2023 to 31 December 2024, reflecting the company’s first period of trading.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

The financial statements have been prepared on a going concern basis.

The directors are aware that there has been a loss in the company's second period of trading. T he 100% parent company, Cimsa Building Solutions B.V., has confirmed that it will continue to provide financial support to Cimsa Cement UK Limited to enable it to trade and meet its liabilities as and when they fall due. This support is provided for a period of at least 12 months from the date of signing these financial statements. On this basis, the director s consider that the going concern basis of accounting is appropriate.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

CIMSA CEMENT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CIMSA CEMENT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
69,639
588
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
671
1,244
Other creditors
265,169
6,372
265,840
7,616
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Emphasis of matter - Going Concern

We draw attention to Note 1.3 in the financial statements, which describes the directors’ assessment of the company’s ability to continue as a going concern. The financial statements have been prepared on the going concern basis, which is dependent upon continued financial support from the parent company.

Our opinion is not modified in respect of this matter.

CIMSA CEMENT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
6
Audit report information
(Continued)
- 5 -
Senior Statutory Auditor:
Christopher Cairns BSc FCA
Statutory Auditor:
Alliotts LLP
Date of audit report:
10 July 2026
7
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
257,809
-

Included in the above is a loan amount of £250,000 (202 4: £Nil) on which interest is charged at 5.95% per annum.

CIMSA CEMENT UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
8
Parent company

Cimsa Cement UK Limited is a 100% subsidiary of Çimsa Building Solutions B.V.. This is the parent company of the smallest group for which consolidated financial statements are drawn up of which Cimsa Cement UK Limited is a member. The address of the parent’s registered office is Raamplein 1, 1016XK, Amsterdam, Holland.

2025-12-31 2025-01-01 false false false 10 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mustafa Aydin Baris Karahüseyin Onur Yazgan 15028477 2025-01-01 2025-12-31 15028477 2025-12-31 15028477 2024-12-31 15028477 core:WithinOneYear 2025-12-31 15028477 core:WithinOneYear 2024-12-31 15028477 core:CurrentFinancialInstruments 2025-12-31 15028477 core:CurrentFinancialInstruments 2024-12-31 15028477 core:ShareCapital 2025-12-31 15028477 core:ShareCapital 2024-12-31 15028477 core:RetainedEarningsAccumulatedLosses 2025-12-31 15028477 core:RetainedEarningsAccumulatedLosses 2024-12-31 15028477 bus:Director3 2025-01-01 2025-12-31 15028477 2023-07-25 2024-12-31 15028477 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 15028477 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 15028477 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-12-31 15028477 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15028477 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15028477 bus:FRS102 2025-01-01 2025-12-31 15028477 bus:Audited 2025-01-01 2025-12-31 15028477 bus:Director1 2025-01-01 2025-12-31 15028477 bus:Director2 2025-01-01 2025-12-31 15028477 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP