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2021-04-01 2022-03-31 08482934 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 08482934
Century-Tech Limited
Financial Statements
For The Year Ended 31 March 2023
Finling Associates Ltd
2 Printer's Yard
90a The Broadway
London
SW19 1RD
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 08482934
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,789 82,032
67,789 82,032
CURRENT ASSETS
Debtors 5 2,135,225 1,100,158
Cash at bank and in hand 3,781,133 2,393,389
5,916,358 3,493,547
Creditors: Amounts Falling Due Within One Year 6 (4,471,035 ) (3,918,782 )
NET CURRENT ASSETS (LIABILITIES) 1,445,323 (425,235 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,513,112 (343,203 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,880 ) (19,027 )
NET ASSETS/(LIABILITIES) 1,500,232 (362,230 )
CAPITAL AND RESERVES
Called up share capital 7 617 523
Share premium account 21,844,752 16,107,021
Other reserves 437,969 12,131
Profit and Loss Account (20,783,106 ) (16,481,905 )
SHAREHOLDERS' FUNDS 1,500,232 (362,230)
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These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R R Bakrania
Director
14 February 2024
The notes on pages 3 to 8 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Century-Tech Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08482934 . The registered office is 2 Printer's Yard, 90a The Broadway, London, SW19 1RD.
Principal activity
The principal activity of the Company continued to be that of a software development and distribution.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The Company's financial statements are presented in Sterling and all values are rounded to the nearest pound (£) except when otherwise stated.
The preparation of financial statements in compliance with FRS 102 section 1A Small Entities requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.
2.2. Going Concern Disclosure
The directors have prepared and reviewed cashflow forecasts and have concluded that the company has adequate resources to continue in operational existence for the foreseeable future, being a period of the 12 months from the date of signing these financial statements. In reaching this conclusion, the directors have considered the likely outcome of future funding rounds and the availability of additional sources of liquidity to the company. Accordingly, the company has continued to adopt the going concern basis of accounting in the preparation of these financial statements.
2.3. Significant judgements and estimations
In preparing these financial statements, the directors have not made any significant material judgements or estimates.
2.4. Turnover
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 subscription income and the rendering of services. Turnover is reduced for estimated discounts, rebates and other similar allowances.
Sale of software as a service
Revenue from the sale of subscriptions for user access to data services is recognised over time (i.e., over the period the customer is granted access to use of data services). When invoices are raised in advance of service delivery, the element relating to future periods is credited to deferred income.
2.5. Research and Development
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Profit and Loss Account.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 7 years straight line
Computer Equipment 3 years straight line
Impairment of Tangible Fixed Assets
At each reporting period end date, the Company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government and charitable funds grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately under other operating income. Grants towards general activities of the entity over a specific period are recognised under other operating income over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.11. Debtors
Short-term debtors are measured at transaction price, less any impairment. An impairment loss is recognised immediately in the profit and loss account if the amount recoverable falls below the carrying amount of the relevant receivable.
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2.12. Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Investments in non-derivative instruments that are equity to the issuer are measured:
at fair value with changes recognised in the Profit and Loss Account if the shares are publicly traded or their fair value can otherwise be measured reliably;
at cost less impairment for all other investments.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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2.13. Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.14. Provisions
Provisions are recognised when the Company has a legal or constructive present obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in the Profit and Loss Account in the period in which it arises.
2.15. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense; unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
2.16. Retirement benefits
The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year. The assets of the scheme are held separately from those of the Company in an independently administered fund.
2.17. Share-based payments
The Group operates an employee share scheme under which it makes equity-settled share-based payments to certain employees. Where employees are rewarded using share-based payments, the fair values of employees' services are determined indirectly by reference to the fair value of the instrument granted to the employee. This fair value is assessed at the grant date, using the Black-Scholes method, and excludes the impact of non-market vesting conditions.
The expense is allocated over the vesting period, based on the best available estimate of the number of share options expected to vest. Estimates are  subsequently revised if there is any indication that the number of share options expected to vest differs from previous estimates.
Management uses valuation techniques to determine the fair value of financial instruments when active market quotes are not available, based as far as possible on observable data.
2.18.  Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 109 (2022: 88)
109 88
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 51,850 263,404 315,254
Additions 271 30,259 30,530
Disposals - (2,999 ) (2,999 )
As at 31 March 2023 52,121 290,664 342,785
...CONTINUED
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Depreciation
As at 1 April 2022 38,310 194,912 233,222
Provided during the period 4,135 37,913 42,048
Disposals - (274 ) (274 )
As at 31 March 2023 42,445 232,551 274,996
Net Book Value
As at 31 March 2023 9,676 58,113 67,789
As at 1 April 2022 13,540 68,492 82,032
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,380,525 502,896
Prepayments and accrued income 240,649 144,456
Other debtors 514,051 452,806
2,135,225 1,100,158
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 162,428 195,721
Other taxes and social security 265,795 249,611
Other creditors 28,270 25,473
Accruals and deferred income 4,014,542 3,447,977
4,471,035 3,918,782
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
5,288,875 Ordinary Shares of £ 0.0001 each 529 523
875,678 Ordinary A shares of £ 0.0001 each 88 -
617 523
Shares issued during the period: £
58,821 Ordinary Shares of £ 0.0001 each 6
875,678 Ordinary A shares of £ 0.0001 each 88
94
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8. Other Commitments
At 31 March 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
2023 2022
£ £
Not later than one year 157,920 141,000
157,920 141,000
9. Reserves
Share premium
Consideration received for shares issued above their nominal value net of transaction costs.
Other reserves
This reserve comprises all the current and prior years share based payments costs. The amount expensed to the Profit and Loss Account each year is transferred to the Other reserves.
Profit and loss reserves
Cumulative profit and loss net of distributions to owners.
10. Share-based payments
A share option scheme is in place under which employees are granted options over the shares of Century-Tech Limited. 
Outstanding at the beginning of the period
318,422
Forfeited during the year
43,533
Outstanding at the end of the period
274,889
The total share-based payment expenses in the year are £425,838 (2022: 3,430)
12. Retirement benefit schemes
The Company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. Included within Other credtiors is an amount of £24,772 (2022: £19,456) due from the Company to the pension fund.
Pensions costs for the defined contribution scheme included within Administrative Expenses, at rates specified in the scheme's rules are £106,465 (2022: £77,715).
13. Other operating Income
Included within Other Operating Income is the Grant Income of £132,122 (2022: NIL). 
11. Audit Information
The auditors report on the account of Century-Tech Limited for the year ended 31 March 2023 was unqualified
The auditor's report was signed by Timothy Taylor FCA (Senior Statutory Auditor) for and on behalf of Grant Thornton UK LLP , Statutory Auditor
Grant Thornton UK LLP
Chartered Accountants & Statutory Auditor
Priory Place, New London Road
Chelmsford
Essex
CM2 0PP
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