2022-02-012023-01-312023-01-31false06477761CENTRELINE MARINE & JOINERY LTD2023-03-2243320iso4217:GBPxbrli:pure064777612022-02-01064777612023-01-31064777612022-02-012023-01-31064777612021-02-01064777612022-01-31064777612021-02-012022-01-3106477761bus:SmallEntities2022-02-012023-01-3106477761bus:AuditExempt-NoAccountantsReport2022-02-012023-01-3106477761bus:AbridgedAccounts2022-02-012023-01-3106477761bus:PrivateLimitedCompanyLtd2022-02-012023-01-3106477761core:WithinOneYear2023-01-3106477761core:AfterOneYear2023-01-3106477761core:WithinOneYear2022-01-3106477761core:AfterOneYear2022-01-3106477761core:ShareCapital2023-01-3106477761core:SharePremium2023-01-3106477761core:RevaluationReserve2023-01-3106477761core:OtherReservesSubtotal2023-01-3106477761core:RetainedEarningsAccumulatedLosses2023-01-3106477761core:ShareCapital2022-01-3106477761core:SharePremium2022-01-3106477761core:RevaluationReserve2022-01-3106477761core:OtherReservesSubtotal2022-01-3106477761core:RetainedEarningsAccumulatedLosses2022-01-3106477761core:LandBuildings2023-01-3106477761core:PlantMachinery2023-01-3106477761core:Vehicles2023-01-3106477761core:FurnitureFittings2023-01-3106477761core:OfficeEquipment2023-01-3106477761core:NetGoodwill2023-01-3106477761core:IntangibleAssetsOtherThanGoodwill2023-01-3106477761core:ListedExchangeTraded2023-01-3106477761core:UnlistedNon-exchangeTraded2023-01-3106477761core:LandBuildings2022-01-3106477761core:PlantMachinery2022-01-3106477761core:Vehicles2022-01-3106477761core:FurnitureFittings2022-01-3106477761core:OfficeEquipment2022-01-3106477761core:NetGoodwill2022-01-3106477761core:IntangibleAssetsOtherThanGoodwill2022-01-3106477761core:ListedExchangeTraded2022-01-3106477761core:UnlistedNon-exchangeTraded2022-01-3106477761core:LandBuildings2022-02-012023-01-3106477761core:PlantMachinery2022-02-012023-01-3106477761core:Vehicles2022-02-012023-01-3106477761core:FurnitureFittings2022-02-012023-01-3106477761core:OfficeEquipment2022-02-012023-01-3106477761core:NetGoodwill2022-02-012023-01-3106477761core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3106477761core:ListedExchangeTraded2022-02-012023-01-3106477761core:UnlistedNon-exchangeTraded2022-02-012023-01-3106477761core:MoreThanFiveYears2022-02-012023-01-3106477761core:Non-currentFinancialInstruments2023-01-3106477761core:Non-currentFinancialInstruments2022-01-3106477761dpl:CostSales2022-02-012023-01-3106477761dpl:DistributionCosts2022-02-012023-01-3106477761dpl:AdministrativeExpenses2022-02-012023-01-3106477761core:LandBuildings2022-02-012023-01-3106477761core:PlantMachinery2022-02-012023-01-3106477761core:Vehicles2022-02-012023-01-3106477761core:FurnitureFittings2022-02-012023-01-3106477761core:OfficeEquipment2022-02-012023-01-3106477761core:NetGoodwill2022-02-012023-01-3106477761core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3106477761dpl:GroupUndertakings2022-02-012023-01-3106477761dpl:ParticipatingInterests2022-02-012023-01-3106477761dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3106477761core:ListedExchangeTraded2022-02-012023-01-3106477761dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3106477761core:UnlistedNon-exchangeTraded2022-02-012023-01-3106477761dpl:CostSales2021-02-012022-01-3106477761dpl:DistributionCosts2021-02-012022-01-3106477761dpl:AdministrativeExpenses2021-02-012022-01-3106477761core:LandBuildings2021-02-012022-01-3106477761core:PlantMachinery2021-02-012022-01-3106477761core:Vehicles2021-02-012022-01-3106477761core:FurnitureFittings2021-02-012022-01-3106477761core:OfficeEquipment2021-02-012022-01-3106477761core:NetGoodwill2021-02-012022-01-3106477761core:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3106477761dpl:GroupUndertakings2021-02-012022-01-3106477761dpl:ParticipatingInterests2021-02-012022-01-3106477761dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-012022-01-3106477761core:ListedExchangeTraded2021-02-012022-01-3106477761dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-012022-01-3106477761core:UnlistedNon-exchangeTraded2021-02-012022-01-3106477761core:NetGoodwill2023-01-3106477761core:IntangibleAssetsOtherThanGoodwill2023-01-3106477761core:LandBuildings2023-01-3106477761core:PlantMachinery2023-01-3106477761core:Vehicles2023-01-3106477761core:FurnitureFittings2023-01-3106477761core:OfficeEquipment2023-01-3106477761core:AfterOneYear2023-01-3106477761core:WithinOneYear2023-01-3106477761core:ListedExchangeTraded2023-01-3106477761core:UnlistedNon-exchangeTraded2023-01-3106477761core:ShareCapital2023-01-3106477761core:SharePremium2023-01-3106477761core:RevaluationReserve2023-01-3106477761core:OtherReservesSubtotal2023-01-3106477761core:RetainedEarningsAccumulatedLosses2023-01-3106477761core:NetGoodwill2022-01-3106477761core:IntangibleAssetsOtherThanGoodwill2022-01-3106477761core:LandBuildings2022-01-3106477761core:PlantMachinery2022-01-3106477761core:Vehicles2022-01-3106477761core:FurnitureFittings2022-01-3106477761core:OfficeEquipment2022-01-3106477761core:AfterOneYear2022-01-3106477761core:WithinOneYear2022-01-3106477761core:ListedExchangeTraded2022-01-3106477761core:UnlistedNon-exchangeTraded2022-01-3106477761core:ShareCapital2022-01-3106477761core:SharePremium2022-01-3106477761core:RevaluationReserve2022-01-3106477761core:OtherReservesSubtotal2022-01-3106477761core:RetainedEarningsAccumulatedLosses2022-01-3106477761core:NetGoodwill2021-02-0106477761core:IntangibleAssetsOtherThanGoodwill2021-02-0106477761core:LandBuildings2021-02-0106477761core:PlantMachinery2021-02-0106477761core:Vehicles2021-02-0106477761core:FurnitureFittings2021-02-0106477761core:OfficeEquipment2021-02-0106477761core:AfterOneYear2021-02-0106477761core:WithinOneYear2021-02-0106477761core:ListedExchangeTraded2021-02-0106477761core:UnlistedNon-exchangeTraded2021-02-0106477761core:ShareCapital2021-02-0106477761core:SharePremium2021-02-0106477761core:RevaluationReserve2021-02-0106477761core:OtherReservesSubtotal2021-02-0106477761core:RetainedEarningsAccumulatedLosses2021-02-0106477761core:AfterOneYear2022-02-012023-01-3106477761core:WithinOneYear2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:CostValuation2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-012023-01-3106477761core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3106477761core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3106477761core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3106477761core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3106477761core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3106477761core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3106477761core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3106477761core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3106477761core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3106477761core:Non-currentFinancialInstrumentscore:CostValuation2022-01-3106477761core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-01-3106477761core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-01-3106477761core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-01-3106477761core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-01-3106477761core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-01-3106477761core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-01-3106477761core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-01-3106477761core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-01-3106477761bus:Director12022-02-012023-01-31

CENTRELINE MARINE & JOINERY LTD

Registered Number
06477761
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

CENTRELINE MARINE & JOINERY LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Director

MOODY, Michael Frederick

Registered Address

108 Thornhill Park Road
Southampton
SO18 5TS

Registered Number

06477761 (England and Wales)
CENTRELINE MARINE & JOINERY LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets633,07442,654
33,07442,654
Current assets
Debtors-30,000
Cash at bank and on hand366,33079,513
366,330109,513
Prepayments and accrued income8,4722,521
Creditors amounts falling due within one year10(166,924)(93,570)
Net current assets (liabilities)207,87818,464
Total assets less current liabilities240,95261,118
Creditors amounts falling due after one year11(33,703)(43,400)
Net assets207,24917,718
Capital and reserves
Called up share capital1212
Profit and loss account207,23717,706
Shareholders' funds207,24917,718
The financial statements were approved and authorised for issue by the Director on 22 March 2023, and are signed on its behalf by:
MOODY, Michael Frederick
Director
Registered Company No. 06477761
CENTRELINE MARINE & JOINERY LTD
Notes to the Financial Statements
for the year ended 31 January 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Basis of measurement used in financial statements
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).
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-5
Revenue recognition policy
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 rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year42
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 February 2263,728
Additions1,387
At 31 January 2365,115
Depreciation and impairment
At 01 February 2221,074
Charge for year10,967
At 31 January 2332,040
Net book value
At 31 January 2333,074
At 31 January 2242,654
7.Description of nature of transactions and balances with related parties
Included within Creditors are the following Director loan accounts as follows : Mr M F Moody £29,615 ( 2022 - £ 41,098 )
8.Dividends proposed and payable

2023

2022

££
Dividends Paid68,640-
Total68,640-
9.Debtors within one year

2023

2022

££
Other debtors-30,000
Total-30,000
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables-24,255
Bank borrowings and overdrafts8,0446,600
Amounts owed to related parties29,61541,099
Taxation and social security69,59811,123
Other creditors56,2129,443
Accrued liabilities and deferred income3,4551,050
Total166,92493,570
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts33,70343,400
Total33,70343,400