CEM SOLUTIONS (UK) LTD


Directors	LLOYD, Johanna Marie
	LLOYD, Michael Charles


Registered Address	10 Stancliffe House Molyneux Business Park
	Darley Dale
	DE4 2HJ


Registered Number	08052863 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		51,969		76,495
Investments	4		64,762		64,762
			116,731		141,257
Current assets
Stocks		272,953		275,506
Debtors		533,274		518,802
Cash at bank and on hand		589,412		791,440
		1,395,639		1,585,748
Creditors amounts falling due within one year		(453,296)		(334,327)
Net current assets (liabilities)			942,343		1,251,421
Total assets less current liabilities			1,059,074		1,392,678
Provisions for liabilities			(5,000)		(5,000)
Net assets			1,054,074		1,387,678
Capital and reserves
Called up share capital			37		50
Profit and loss account			1,054,037		1,387,628
Shareholders' funds			1,054,074		1,387,678

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge 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 provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 14 August 2026, and are signed on its behalf by:

LLOYD, Johanna Marie
Director

LLOYD, Michael Charles
Director

Registered Company No. 08052863

CEM SOLUTIONS (UK) LTD

Notes to the Financial Statements
for the year ended 30 June 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the supply of goods and services is recognised by reference to the stage of completion of the contract in the form of scheduled invoices agreed with the client.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	33

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	15		15

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 July 25	160,042
	Additions	1,125
	Disposals	(20,058)
	At 30 June 26	141,109
	Depreciation and impairment
	At 01 July 25	83,547
	Charge for year	18,614
	On disposals	(13,021)
	At 30 June 26	89,140
	Net book value
	At 30 June 26	51,969
	At 30 June 25	76,495

4.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 July 25	64,762
	At 30 June 26	64,762
	Net book value
	At 30 June 26	64,762
	At 30 June 25	64,762