REGISTERED NUMBER: 14236382 (England and Wales)

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

CEI ENGLAND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Raja

E Doyle

SECRETARY:

D Raja

REGISTERED OFFICE:

6th Floor

2 London Wall Place

London

EC2Y 5AU

REGISTERED NUMBER:

14236382 (England and Wales)

AUDITORS:

Clive Shedd & Co.

Statutory Auditor

Chartered Accountants

232 Sladepool Farm Road

Birmingham

B14 5EE

ACCOUNTANTS:

MHA

2 London Wall Place

London

EC2Y 5AU

CURRENT ASSETS

Debtors

4

46,855

94,017

Cash at bank

55,559

75,305

102,414

169,322

CREDITORS

Amounts falling due within one year

5

516,601

387,891

NET CURRENT LIABILITIES

(414,187

)

(218,569

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(414,187

)

(218,569

)

CREDITORS

Amounts falling due after more than one year

6

8,000

10,640

NET LIABILITIES

(422,187

)

(229,209

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(422,287

)

(229,309

)

(422,187

)

(229,209

)

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

E Doyle - Director

1.	STATUTORY INFORMATION

CEI England 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.

The company's functional and presentation currency is the pound sterling and the financial statements are rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below.

2.	ACCOUNTING POLICIES

Basis of preparing the 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 Republic of Ireland" and the requirements of the Companies Act 2006. The disclosure requirements of section 1A of Financial Reporting Standard 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

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.

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.

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.

Financial instruments

Basic financial assets and liabilities are initially recognised at transaction price and are subsequently measured at amortised cost.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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:

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.

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 creditors as a liability in the Balance Sheet. The assets of the plan are held separately from the company in independently administered funds.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the amount expected to be paid in exchange for that service.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

46,855

94,017

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,800

5,626

Amounts owed to group undertakings

302,336

291,653

Taxation and social security

155,082

77,094

Other creditors

4,885

6,016

Accruals and deferred income

52,498

7,502

516,601

387,891

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Accruals and deferred income

8,000

10,640

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Clive Shedd FCA (Senior Statutory Auditor)

for and on behalf of Clive Shedd & Co.

8.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £15,336 (2024: £10,781). Contributions totalling £4,214 (2024: £6,006) were payable to the fund at the balance sheet date and are included in creditors.

9.	RELATED PARTY TRANSACTIONS

Included in creditors is an amount of £302,336 (2024: £291,653) owed to Computer Enterprises Inc. of 1000 Omega Drive, Pittsburgh, United States PA 15205. Computer Enterprises Inc. is a company registered in the United States who owns 100% of the issued share capital of CEI England Limited.

10.	CONTROLLING PARTY

The ultimate controlling party is D Raja by virtue of his shareholding in the parent company, Computer Enterprises Inc.

11.	GOING CONCERN

The loss for the financial year amounted to £192,978 and as at 31 July 2025 the company's balance sheet showed that current liabilities exceeded its current assets by £414,187.

As at 31 July 2025 the company owed £302,336 to group undertakings (as shown in notes 5 and 8 to the financial statements) and as such is reliant on the continued support of its parent company. As at 31 July 2025 amounts owed to non group undertakings amounted to £222,265 (as shown in notes 5 and 6 to the financial statements).

The company's parent company has provided the company with an undertaking that, for at least twelve months from the date of approval of these financial statements, they will continue to make available sufficient funds as are necessary to ensure the company will continue trading.

Based on this undertaking, the directors of CEI England Limited believe that the company will have sufficient resources to continue in operational existence. The financial statements have been prepared on a going concern basis.