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.

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.

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