REGISTERED NUMBER: 07365263 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

CETEC Europe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs Y Zhou

Miss J Hu

Q Han

REGISTERED OFFICE:

4 Newmarket Court

Derby

DE24 8NW

REGISTERED NUMBER:

07365263 (England and Wales)

AUDITORS:

Bourne & Co

Statutory Auditors

6 Lichfield Street

Burton-on-Trent

Staffordshire

DE14 3RD

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

509,487

509,487

509,487

509,487

CURRENT ASSETS

Stocks

3,263

-

Debtors

6

388,150

402,551

Cash at bank and in hand

138,350

131,038

529,763

533,589

CREDITORS

Amounts falling due within one year

7

18,403

17,704

NET CURRENT ASSETS

511,360

515,885

TOTAL ASSETS LESS CURRENT LIABILITIES

1,020,847

1,025,372

CAPITAL AND RESERVES

Called up share capital

8

1,091,191

1,091,191

Capital redemption reserve

9

513,502

513,502

Retained earnings

9

(583,846

)

(579,321

)

SHAREHOLDERS' FUNDS

1,020,847

1,025,372

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

Q Han - Director

1.	STATUTORY INFORMATION

CETEC Europe 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.

Preparation of consolidated financial statements

The financial statements contain information about CETEC Europe Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration. Sales are recognised when goods have been delivered.

Tangible fixed assets

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

Plant and machinery

-

33% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 Statement of Income and Retained Earnings, 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.

Research and development

Expenditure on research and development is accounted for as a cost in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Debtors

Short term debtors are measured at transaction price less any impairment. Any losses arising from impairment are recognised in profit or loss.

Creditors

Short term creditors are measured at transaction price less any impairment. Any losses arising from impairment are recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

42,410

1,965

44,375

DEPRECIATION

At 1 January 2025

and 31 December 2025

42,410

1,965

44,375

NET BOOK VALUE

At 31 December 2025

-

-

-

At 31 December 2024

-

-

-

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

509,487

NET BOOK VALUE

At 31 December 2025

509,487

At 31 December 2024

509,487

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

340,071

348,594

VAT

2,634

12,703

Prepayments and accrued income

45,445

41,254

388,150

402,551

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,753

-

Accruals and deferred income

16,650

17,704

18,403

17,704

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,091,191

Ordinary

£1

1,091,191

1,091,191

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 January 2025

(579,321

)

513,502

(65,819

)

Deficit for the year

(4,525

)

(4,525

)

At 31 December 2025

(583,846

)

513,502

(70,344

)

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Callum Edwards BFP ACA (Senior Statutory Auditor)

for and on behalf of Bourne & Co

11.	RELATED PARTY DISCLOSURES

12.	ULTIMATE PARENT COMPANY