CES MEDICAL LTD


Directors	HYSENI, Elion
	KOPSACHEILIS, Nikolaos
	QURESHI, Kashif Munir-Ud-Din
	SHAHID, Syed Mohammed


Registered Address	Maidstone Innovation Centre Gidds Pond Way
	Weavering
	Maidstone
	ME14 5FY


Registered Number	11097438 (England and Wales)

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue 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 transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue 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 transition can be measured reliably.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	10
	Plant and machinery	4
	Fixtures and fittings	4
	Vehicles	4
	Office Equipment	4

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees
	This excludes directors


		2025		2024
	Average number of employees during the year	27		5

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	76,715	403,674	-	60,003	540,392
Additions	-	195,040	2,436	-	197,476
Disposals	-	(270,722)	-	-	(270,722)
At 31 December 25	76,715	327,992	2,436	60,003	467,146
Depreciation and impairment
At 01 January 25	-	236,574	-	42,958	279,532
Charge for year	-	72,595	-	-	72,595
On disposals	-	(168,017)	-	-	(168,017)
At 31 December 25	-	141,152	-	42,958	184,110
Net book value
At 31 December 25	76,715	186,840	2,436	17,045	283,036
At 31 December 24	76,715	167,100	-	17,045	260,860

4.	Fixed asset investments

	Investments in groups¹	Loans to groups²	Total
	£	£	£
Cost or valuation
At 01 January 25	100	295,388	295,488
Additions	-	378,453	378,453
At 31 December 25	100	673,841	673,941
Net book value
At 31 December 25	100	673,841	673,941
At 31 December 24	100	295,388	295,488

	Notes
	¹Investments in group undertakings and participating interests ²Loans to group undertakings and participating interests

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	42,000	-
Total	42,000	-

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	593,314	150,449
Other debtors	96	-
Prepayments and accrued income	35,873	166,451
Total	629,283	316,900

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	941,397	365,896
Bank borrowings and overdrafts	402,076	269,600
Finance lease and HP contracts	14,194	56,609
Other creditors	7,604	-
Accrued liabilities and deferred income	65,326	93,001
Total	1,430,597	785,106

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	102,625	119,061
Total	102,625	119,061

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	116,818		175,670

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		283,036		260,860
Investments	4		673,941		295,488
			956,977		556,348
Current assets
Stocks	5	42,000		-
Debtors	6	629,283		316,900
Cash at bank and on hand		7,179		885
		678,462		317,785
Creditors amounts falling due within one year	7	(1,430,597)		(785,106)
Net current assets (liabilities)			(752,135)		(467,321)
Total assets less current liabilities			204,842		89,027
Creditors amounts falling due after one year	8		(102,625)		(119,061)
Net assets			102,217		(30,034)
Capital and reserves
Called up share capital			70		100
Other reserves			(374,030)		-
Profit and loss account			476,177		(30,134)
Shareholders' funds			102,217		(30,034)