Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Cert'n'fase Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A Wagstaff

REGISTERED OFFICE:

Nelson House

2 Hamilton Terrace

Leamington Spa

CV32 4LY

REGISTERED NUMBER:

06184342 (England and Wales)

ACCOUNTANTS:

Michael Letch & Partners LLP

Accountants

146 High Street

Billericay

Essex

CM12 9DF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

86,801

82,140

86,801

82,140

CURRENT ASSETS

Stocks

46,050

11,475

Debtors

6

81,887

186,918

Cash at bank and in hand

18,555

10,908

146,492

209,301

CREDITORS

Amounts falling due within one year

7

216,338

191,285

NET CURRENT (LIABILITIES)/ASSETS

(69,846

)

18,016

TOTAL ASSETS LESS CURRENT LIABILITIES

16,955

100,156

CREDITORS

Amounts falling due after more than one year

8

-

(5,287

)

PROVISIONS FOR LIABILITIES

(16,182

)

(15,228

)

NET ASSETS

773

79,641

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

673

79,541

SHAREHOLDERS' FUNDS

773

79,641

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 by the director and authorised for issue on 2 July 2026 and were signed by:

Mrs A Wagstaff - Director

1.	STATUTORY INFORMATION

Cert'n'fase 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of one years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 15% on cost

Stocks

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

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.

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 21 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

28,999

AMORTISATION

At 1 January 2025

and 31 December 2025

28,999

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Long

Plant and

Computer

leasehold

machinery

equipment

Totals

£

£

£

£

COST

At 1 January 2025

1

410,480

35,665

446,146

Additions

-

20,529

-

20,529

At 31 December 2025

1

431,009

35,665

466,675

DEPRECIATION

At 1 January 2025

1

337,696

26,309

364,006

Charge for year

-

13,997

1,871

15,868

At 31 December 2025

1

351,693

28,180

379,874

NET BOOK VALUE

At 31 December 2025

-

79,316

7,485

86,801

At 31 December 2024

-

72,784

9,356

82,140

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

71,962

171,284

Other debtors

9,925

15,634

81,887

186,918

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,287

10,383

Trade creditors

95,947

94,278

Taxation and social security

59,804

81,624

Other creditors

55,300

5,000

216,338

191,285

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,287