Company Registration No. SC581232 (Scotland)
Cemserve Ltd
Unaudited accounts
for the year ended 31 October 2025
Cemserve Ltd
Statement of financial position
as at 31 October 2025
Tangible assets
64,184
19,552
Inventories
202,270
87,565
Cash at bank and in hand
91,543
19,760
Creditors: amounts falling due within one year
(1,128,140)
(676,550)
Net current assets
107,039
78,271
Total assets less current liabilities
171,223
97,823
Creditors: amounts falling due after more than one year
(171,114)
(65,789)
Called up share capital
100
100
Profit and loss account
9
31,934
Shareholders' funds
109
32,034
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 July 2026 and were signed on its behalf by
Dean Manders
Director
Company Registration No. SC581232
Cemserve Ltd
Notes to the Accounts
for the year ended 31 October 2025
Cemserve Ltd is a private company, limited by shares, registered in Scotland, registration number SC581232. The registered office is 14 Hermand Gardens, West Calder, EH55 8BT, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Diminishing Balance
Motor vehicles
20% Diminishing Balance
Fixtures & fittings
15% Diminishing Balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
10,182
1,000
13,683
24,865
Additions
-
59,999
-
59,999
At 31 October 2025
10,182
60,999
13,683
84,864
At 1 November 2024
2,393
488
2,432
5,313
Charge for the year
1,168
12,511
1,688
15,367
At 31 October 2025
3,561
12,999
4,120
20,680
At 31 October 2025
6,621
48,000
9,563
64,184
At 31 October 2024
7,789
512
11,251
19,552
Cemserve Ltd
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Trade debtors
409,041
240,196
Accrued income and prepayments
76,644
-
Other debtors
455,681
407,300
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
88,920
Trade creditors
279,236
222,043
Taxes and social security
107,913
143,492
Other creditors
552,068
137,276
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
48,039
-
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).