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16150847 core:OtherReservesSubtotal 2025-12-31 16150847 core:RetainedEarningsAccumulatedLosses 2025-12-31 16150847 core:NetGoodwill 2024-12-23 16150847 core:IntangibleAssetsOtherThanGoodwill 2024-12-23 16150847 core:LandBuildings 2024-12-23 16150847 core:PlantMachinery 2024-12-23 16150847 core:Vehicles 2024-12-23 16150847 core:FurnitureFittings 2024-12-23 16150847 core:OfficeEquipment 2024-12-23 16150847 core:AfterOneYear 2024-12-23 16150847 core:WithinOneYear 2024-12-23 16150847 core:ListedExchangeTraded 2024-12-23 16150847 core:UnlistedNon-exchangeTraded 2024-12-23 16150847 core:ShareCapital 2024-12-23 16150847 core:SharePremium 2024-12-23 16150847 core:RevaluationReserve 2024-12-23 16150847 core:OtherReservesSubtotal 2024-12-23 16150847 core:RetainedEarningsAccumulatedLosses 2024-12-23 16150847 core:NetGoodwill 2024-12-22 16150847 core:IntangibleAssetsOtherThanGoodwill 2024-12-22 16150847 core:LandBuildings 2024-12-22 16150847 core:PlantMachinery 2024-12-22 16150847 core:Vehicles 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-23 16150847 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-23 16150847 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-23 16150847 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-23 16150847 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-23 16150847 bus:Director1 2024-12-24 2025-12-31

CEROMA LTD

Registered Number
16150847
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

CEROMA LTD
Company Information
for the period from 24 December 2024 to 31 December 2025

Director | Paul Ayotunde Payne

Company Secretary | Paul Ayotunde Payne

Registered Address | 320 City Road
| London
| EC1V 2NZ

Registered Number | 16150847 (England and Wales)

CEROMA LTD
Balance Sheet as at
31 December 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 12,524 |  |
Cash at bank and on hand |  | 1 |  |
|  | 12,525 |  |
Creditors amounts falling due within one year | 4 | (12,524) |  |
Net current assets (liabilities) |  |  |  | 1
Total assets less current liabilities |  |  |  | 1
Net assets |  |  |  | 1
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 1
Shareholders' funds |  |  |  | 1

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 July 2026, and are signed on its behalf by:
Paul Ayotunde Payne Director Registered Company No. 16150847

CEROMA LTD
Notes to the Financial Statements
for the period 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.

| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 1

3. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Other debtors | 12,524
| Total | 12,524

4. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Taxation and social security | 12,374
| Accrued liabilities and deferred income | 150
| Total | 12,524