Cemplicity Uk Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11122673 (England and Wales)

Cemplicity UK Limited

Unaudited Financial Statements For The Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTOR:

N K Macdonald

REGISTERED OFFICE:

18 Crucifix Lane

Runway East London Bridge

London

SE1 3JW

REGISTERED NUMBER:

11122673 (England and Wales)

ACCOUNTANTS:

Streets ISA Ltd

Building 15

Gateway 1000

Arlington Business Park

Stevenage

Hertfordshire

SG1 2FP

FIXED ASSETS

Intangible assets

8,623

5,922

Tangible assets

2,278

1,683

10,901

7,605

CURRENT ASSETS

Debtors

406,373

449,053

Cash at bank

50,459

2,078

456,832

451,131

CREDITORS

Amounts falling due within one year

(377,774

)

(382,094

)

NET CURRENT ASSETS

79,058

69,037

TOTAL ASSETS LESS CURRENT

LIABILITIES

89,959

76,642

PROVISIONS FOR LIABILITIES

(570

)

(421

)

NET ASSETS

89,389

76,221

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

89,388

76,220

89,389

76,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 3 August 2026 and were signed by:

N K Macdonald - Director

1.	STATUTORY INFORMATION

Cemplicity UK 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

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

Turnover represents the fair value of consideration received or receivable in respect of services rendered during the year, exclusive of value added tax. Revenue is recognised when it is probable that the economic benefits associated with the transaction will flow to the company, the amount of revenue can be measured reliably, and the stage of completion of the service can be determined with reasonable certainty.

Revenue arising from the provision of design and associated services is recognised over time by reference to the stage of completion of each contract. The stage of completion is assessed by comparing the services performed to date against the total services required under the contract. Where the outcome of a contract cannot be estimated reliably, revenue is recognised only to the extent of the costs incurred that are expected to be recoverable.

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.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Computer equipment are depreciated on a 40% - 67% reducing balance basis

Furniture and fittings are depreciated on a 30% - 50% reducing balance basis

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2025 - 7 ) .

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cemplicity UK Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cemplicity UK Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cemplicity UK Limited and state those matters that we have agreed to state to the director of Cemplicity UK Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cemplicity UK Limited and its director for our work or for this report.

It is your duty to ensure that Cemplicity UK 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 profit of Cemplicity UK Limited. You consider that Cemplicity UK 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 Cemplicity UK 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.