C-MAT TECHNOLOGIES LTD


Directors	GARGARI, Masoud Moharami
	JAVDANI ZAMANI SAGHEB, Saeed, Dr


Registered Address	Mckellar Accountancy Studio 2001, Mile End Mill
	Abbey Mill Business Centre Ltd, 12 Seedhill Road
	Paisley
	PA1 1JS


Registered Number	SC687523 (Scotland)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors		50,644		142,845
Cash at bank and on hand		9,216		106
		59,860		142,951
Creditors amounts falling due within one year	3	(137,658)		(58,642)
Net current assets (liabilities)			(77,798)		84,309
Total assets less current liabilities			(77,798)		84,309
Creditors amounts falling due after one year	4		-		(84,448)
Net assets			(77,798)		(139)
Capital and reserves
Called up share capital			3		3
Profit and loss account			(77,801)		(142)
Shareholders' funds			(77,798)		(139)

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 financial statements were approved and authorised for issue by the Board of Directors on 29 October 2026, and are signed on its behalf by:

GARGARI, Masoud Moharami
Director

JAVDANI ZAMANI SAGHEB, Saeed, Dr
Director

Registered Company No. SC687523

C-MAT TECHNOLOGIES LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections for at least twelve months from the date of approval of these financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements

Going concern

After reviewing the company's forecasts and projections for at least twelve months from the date of approval of these financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	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.

	Government grants or assistance
	Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Government grants or assistance

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	5		5

3.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	119	-
Bank borrowings and overdrafts	34,900	-
Taxation and social security	19,903	14,130
Other creditors	82,736	44,512
Total	137,658	58,642

4.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	-	84,448
Total	-	84,448