1 April 2023 false No description of principal activity Taxfiler 2024.1 10977126business:PrivateLimitedCompanyLtd2023-04-012024-03-31 109771262023-03-31 109771262023-04-012024-03-31 10977126business:AuditExempt-NoAccountantsReport2023-04-012024-03-31 10977126business:FilletedAccounts2023-04-012024-03-31 109771262024-03-31 10977126business:Director12023-04-012024-03-31 10977126business:RegisteredOffice2023-04-012024-03-31 109771262023-03-31 10977126core:WithinOneYear2024-03-31 10977126core:WithinOneYear2023-03-31 10977126core:AfterOneYear2024-03-31 10977126core:AfterOneYear2023-03-31 10977126core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 10977126core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 10977126core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 10977126core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 10977126core:PreviouslyStatedAmount2024-03-31 10977126core:PreviouslyStatedAmount2023-03-31 10977126business:SmallEntities2023-04-012024-03-31 10977126countries:EnglandWales2023-04-012024-03-31 109771262022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. 10977126 (England and Wales)
CENTAUR BUILD LTD Unaudited accounts for the year ended 31 March 2024
CENTAUR BUILD LTD Unaudited accounts Contents
Page
- 2 -
CENTAUR BUILD LTD Company Information for the year ended 31 March 2024
Director
Eugene Herbst
Company Number
10977126 (England and Wales)
Registered Office
182 HILL END LANE ST. ALBANS AL4 0AB ENGLAND
- 3 -
CENTAUR BUILD LTD Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
14,164 
15,154 
Cash at bank and in hand
30,349 
38,002 
44,513 
53,156 
Creditors: amounts falling due within one year
(7,415)
(11,015)
Net current assets
37,098 
42,141 
Total assets less current liabilities
37,098 
42,141 
Creditors: amounts falling due after more than one year
(5,000)
(7,000)
Net assets
32,098 
35,141 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
31,898 
34,941 
Shareholders' funds
32,098 
35,141 
For the year ending 31 March 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 April 2024 and were signed on its behalf by
Eugene Herbst Director Company Registration No. 10977126
- 4 -
CENTAUR BUILD LTD Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
CENTAUR BUILD LTD is a private company, limited by shares, registered in England and Wales, registration number 10977126. The registered office is 182 HILL END LANE, ST. ALBANS, AL4 0AB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
750 
1,012 
Other debtors
13,414 
14,142 
14,164 
15,154 
- 5 -
CENTAUR BUILD LTD Notes to the Accounts for the year ended 31 March 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
5,503 
7,978 
Other creditors
1,002 
2,127 
Accruals
910 
910 
7,415 
11,015 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
5,000 
7,000 
7
Transactions with related parties
Mr. E.Herbst is the sole director of the company and owns 50% of the issued share capital.
8
Average number of employees
During the year the average number of employees was 3 (2023: 2).
- 6 -