REGISTERED NUMBER: 05039767 (England and Wales)

Financial Statements for the Year Ended 28 February 2025

for

CEA Systems Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr L Sikapa

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

05039767 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

2,355

3,014

CURRENT ASSETS

Stocks

5,844

6,024

Debtors

5

36,979

37,053

Cash at bank and in hand

1,043

691

43,866

43,768

CREDITORS

Amounts falling due within one year

6

22,145

25,737

NET CURRENT ASSETS

21,721

18,031

TOTAL ASSETS LESS CURRENT LIABILITIES

24,076

21,045

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

24,073

21,042

SHAREHOLDERS' FUNDS

24,076

21,045

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2025 and were signed by:

Mr L Sikapa - Director

1.	STATUTORY INFORMATION

CEA Systems 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

and 28 February 2025

21,375

1,614

10,915

3,228

37,132

DEPRECIATION

At 1 March 2024

20,424

1,138

9,833

2,723

34,118

Charge for year

143

119

271

126

659

At 28 February 2025

20,567

1,257

10,104

2,849

34,777

NET BOOK VALUE

At 28 February 2025

808

357

811

379

2,355

At 29 February 2024

951

476

1,082

505

3,014

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

36,979

37,053

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

5,816

2,941

Trade creditors

6,142

11,512

Taxation and social security

6,320

5,188

Other creditors

3,867

6,096

22,145

25,737

7.	RELATED PARTY DISCLOSURES

Mr Sikapa is considered to be the key management personnel.