Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 11 2024-10-01 false Community pharmacy 10 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02859658 2024-10-01 2025-09-30 02859658 2023-10-01 2024-09-30 02859658 2025-09-30 02859658 2024-09-30 02859658 2023-10-01 02859658 c:Director1 2024-10-01 2025-09-30 02859658 d:MotorVehicles 2024-10-01 2025-09-30 02859658 d:MotorVehicles 2025-09-30 02859658 d:MotorVehicles 2024-09-30 02859658 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02859658 d:FurnitureFittings 2024-10-01 2025-09-30 02859658 d:FurnitureFittings 2025-09-30 02859658 d:FurnitureFittings 2024-09-30 02859658 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02859658 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02859658 d:CurrentFinancialInstruments 2025-09-30 02859658 d:CurrentFinancialInstruments 2024-09-30 02859658 d:CurrentFinancialInstruments 2 2025-09-30 02859658 d:CurrentFinancialInstruments 2 2024-09-30 02859658 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 02859658 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 02859658 d:ShareCapital 2025-09-30 02859658 d:ShareCapital 2024-09-30 02859658 d:RetainedEarningsAccumulatedLosses 2025-09-30 02859658 d:RetainedEarningsAccumulatedLosses 2024-09-30 02859658 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 02859658 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 02859658 c:FRS102 2024-10-01 2025-09-30 02859658 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 02859658 c:FullAccounts 2024-10-01 2025-09-30 02859658 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02859658 2 2024-10-01 2025-09-30 02859658 f:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 02859658 CEMAT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
CEMAT LIMITED REGISTERED NUMBER: 02859658 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 56,193 |  | 34,937
|  |  | 56,193 |  | 34,937
Current assets |  |  |  |  |
Stocks |  | 91,937 |  | 91,117 |
Debtors: amounts falling due within one year | 5 | 592,650 |  | 499,070 |
Cash at bank and in hand |  | 84,593 |  | 1,086,273 |
|  | 769,180 |  | 1,676,460 |
Creditors: amounts falling due within one year | 6 | (273,382) |  | (287,131) |
Net current assets |  |  | 495,798 |  | 1,389,329
Total assets less current liabilities |  |  | 551,991 |  | 1,424,266
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | (14,048) |  | (8,734) |
|  |  | (14,048) |  | (8,734)
Net assets |  |  | 537,943 |  | 1,415,532
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 537,843 |  | 1,415,432
|  |  | 537,943 |  | 1,415,532
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
CEMAT LIMITED REGISTERED NUMBER: 02859658 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 August 2026.
Mr V V Mangal
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
CEMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Cemat Limited is a private company, limited by share capital, incorporated in England and Wales under registration number 02859658. The registered office address of the company is Level 5A, Maple House, 149 Tottenham Court Road, London W1T 7NF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
CEMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income statement in the same period as the related expenditure.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
CEMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures, fittings and equipment | - | 15% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
CEMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | No of employees | 11 | 10
Page 6
CEMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures, fittings and equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 66,900 | 75,792 | 142,692
| Additions | - | 34,626 | 34,626
| At 30 September 2025 | 66,900 | 110,418 | 177,318
| Depreciation |  |  |
| At 1 October 2024 | 37,550 | 70,205 | 107,755
| Charge for the year on owned assets | 7,338 | 6,032 | 13,370
| At 30 September 2025 | 44,888 | 76,237 | 121,125
| Net book value |  |  |
| At 30 September 2025 | 22,012 | 34,181 | 56,193
| At 30 September 2024 | 29,350 | 5,587 | 34,937
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 176,289 | 137,634
| VAT repayable | 42,364 | 42,349
| Amounts owed by connected companies | 6,000 | 4,500
| Section 455 tax repayable | 89,503 | 77,311
| Director's loan account | 270,668 | 234,543
| Prepayments and accrued income | 7,826 | 2,733
|  | 592,650 | 499,070
Page 7
CEMAT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 200,863 | 217,240
| Other creditors | - | 356
| Corporation tax and S455 tax payable | 57,415 | 63,948
| PAYE payable | 12,149 | 2,733
| Pension payable | 360 | -
| Credit card payable | 2,595 | 2,854
|  | 273,382 | 287,131
7. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (8,734) | (10,069)
| Charged to profit or loss | (5,314) | 1,335
| At end of year | (14,048) | (8,734)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (14,049) | (8,734)
|  | (14,049) | (8,734)
8. | Controlling party
The company’s ultimate controlling party is Cemat (Holdings) Limited, which owns 90% of the issued share capital of the company.
Page 8