Cerbera Enterprises Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13068368

Cerbera Enterprises Limited

Unaudited financial statements

31 March 2026

Cerbera Enterprises Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		2,208,405		2,258,486

Current assets

Debtors	6	535	3,845
Cash at bank and in hand		35,211	48,798
		-------	-------
		35,746	52,643

Creditors: Amounts falling due within one year	7	( 291,826)		( 347,943)
		---------		---------
Net current liabilities			( 256,080)		( 295,300)
			-----------		-----------
Total assets less current liabilities			1,952,325		1,963,186

Provisions

Taxation including deferred tax	( 213,677)	( 226,198)
	-----------	-----------
Net assets	1,738,648	1,736,988
	-----------	-----------

Capital and reserves

Called up share capital	968,001	968,001
Investment property valuation reserve	651,000	651,000
Profit and loss account	119,647	117,987
	-----------	-----------
Shareholders funds	1,738,648	1,736,988
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Cerbera Enterprises Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 15 October 2026 , and are signed on behalf of the board by:

B J Skoulding

Director

Company registration number: 13068368

Cerbera Enterprises Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Marwick House, Station Road, March, Cambridgeshire, PE15 8XA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity and is rounded to the nearest £.

Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable in the ordinary course of business, and is shown net of Value Added Tax. Rental income is recognised on an accruals basis in line with lease terms and arises solely in the UK.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value. Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

4. Employee numbers

The average number of employees during the year was 2 (2025: 2 ).

5. Tangible assets

	Motor vehicles	Equipment	Freehold investment property	Total
	£	£	£	£
Cost or valuation
At 1 April 2025	54,990	2,294	2,221,696	2,278,980
Additions	–	848	–	848
Revaluations	–	–	( 41,696)	( 41,696)
	-------	------	-----------	-----------
At 31 March 2026	54,990	3,142	2,180,000	2,238,132
	-------	------	-----------	-----------
Depreciation
At 1 April 2025	19,762	732	–	20,494
Charge for the year	8,807	426	–	9,233
	-------	------	-----------	-----------
At 31 March 2026	28,569	1,158	–	29,727
	-------	------	-----------	-----------
Carrying amount
At 31 March 2026	26,421	1,984	2,180,000	2,208,405
	-------	------	-----------	-----------
At 31 March 2025	35,228	1,562	2,221,696	2,258,486
	-------	------	-----------	-----------

The fair value of the Company's investment property at 31 March 2026 has been determined by the directors. In arriving at this valuation, the directors considered evidence of transaction prices for similar properties and other relevant data available at the reporting date. The valuation has been made on an open market value basis and reflects the directors' assessment of fair value in light of current economic conditions.

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Freehold investment properties
	£
At 31 March 2026
Aggregate cost	1,353,696
Aggregate depreciation	–
	-----------
Carrying value	1,353,696
	-----------

At 31 March 2025
Aggregate cost	1,353,696
Aggregate depreciation	–
	-----------
Carrying value	1,353,696
	-----------

6. Debtors

	2026	2025
	£	£
Trade debtors	234	996
Other debtors	301	2,849
	----	------
	535	3,845
	----	------

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Trade creditors	295	–
Social security and other taxes	35,574	35,477
Other creditors	255,957	312,466
	---------	---------
	291,826	347,943
	---------	---------