CEM OPTICAL LTD

Company Information
for the year from 1 August 2025 to 31 July 2026


Director	MCIVOR, Christopher Edward


Registered Number	SC540069 (Scotland)

CEM OPTICAL LTD

Balance Sheet as at
31 July 2026

	2026 £	2025 £


Current Assets	7,621	6,830
Prepayments and accrued income	261	253
Creditors amounts falling due within one year	(7,869)	(7,065)
Net current assets (liabilities)	13	18

Total assets less current liabilities	13	18

Net assets (liabilities)	13	18
Capital and reserves	13	18

The company is a private company limited by shares and registered in Scotland. It 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Average number of employees
The average number of persons employed by the company in the period was 1 (previous period: 1).

The financial statements were approved and authorised for issue by the Director on 31 August 2026, and are signed on its behalf by:

MCIVOR, Christopher Edward
Director
Registered Company No. SC540069