CEML Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC454669

CEML LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 October 2025

CEML LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

Contents	Page

Officers and professional advisers	1

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position and the notes to the financial statements	3

CEML LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	Mr S Lyon
	Mr M Findlay

Registered office	26-30 Marine Place
	Buckie
	Moray
	AB56 1UT

Accountants	Ritsons
	Chartered Accountants
	26-30 Marine Place
	Buckie
	Moray
	AB56 1UT

CEML LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CEML LIMITED

YEAR ENDED 31 OCTOBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CEML Limited for the year ended 31 October 2025, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of CEML Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of CEML Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CEML Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CEML Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CEML Limited. You consider that CEML Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of CEML Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ritsons Chartered Accountants

26-30 Marine Place Buckie Moray AB56 1UT

31 July 2026

CEML LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025	2024
	£	£
Fixed assets	113,550	119,934
	---------	---------

Current assets	17,061	14,576
Prepayments and accrued income	52	57
	--------	--------
	17,113	14,633

Creditors: amounts falling due within one year	128,140	128,035
	---------	---------
NET CURRENT LIABILITIES	( 111,027)	( 113,402)
	---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES	2,523	6,532

Accruals and deferred income	700	700
	-------	-------
	1,823	5,832
	-------	-------

Capital and reserves	1,823	5,832
	-------	-------

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Mr S Lyon	Mr M Findlay
Director	Director

Company registration number: SC454669

The company is a private company limited by shares, registered in Scotland.