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REGISTERED NUMBER: 13041295 (England and Wales)















Central Uk Group Limited

Unaudited Financial Statements

for the Year Ended 30 June 2023






Central Uk Group Limited (Registered number: 13041295)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Central Uk Group Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: L E Morgan
S A Hancock
O C Jones





REGISTERED OFFICE: Central House
Riverside
Beaufort
Ebbw Vale
NP23 5NT





REGISTERED NUMBER: 13041295 (England and Wales)





ACCOUNTANTS: O'Brien and Partners
Accountants & Business Advisors
Highdale House
7 Centre Court
Treforest Industrial Estate
Pontypridd
Rhondda Cynon Taff
CF37 5YR

Central Uk Group Limited (Registered number: 13041295)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,730 61,135
Investments 5 100,910 164,686
125,640 225,821

CURRENT ASSETS
Debtors 6 463,343 474,084
Cash at bank 7,965 149,122
471,308 623,206
CREDITORS
Amounts falling due within one year 7 178,746 323,615
NET CURRENT ASSETS 292,562 299,591
TOTAL ASSETS LESS CURRENT LIABILITIES 418,202 525,412

CREDITORS
Amounts falling due after more than one year 8 (516,057 ) (512,530 )

PROVISIONS FOR LIABILITIES (1,696 ) (3,183 )
NET (LIABILITIES)/ASSETS (99,551 ) 9,699

CAPITAL AND RESERVES
Called up share capital 1,010 1,010
Retained earnings (100,561 ) 8,689
SHAREHOLDERS' FUNDS (99,551 ) 9,699

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Central Uk Group Limited (Registered number: 13041295)

Balance Sheet - continued
30 June 2023


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 Board of Directors and authorised for issue on 6 February 2024 and were signed on its behalf by:





L E Morgan - Director


Central Uk Group Limited (Registered number: 13041295)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Central Uk Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Central Uk Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 each asset over its estimated useful life.
Short leasehold - the period of the lease
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are initially recognised at cost. Investments are subsequently revalued based on fair value as assessed by the Directors.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Central Uk Group Limited (Registered number: 13041295)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
The Directors consider that despite the company showing net liabilities there are sufficient funds and support from the group and related comapnies to ensure that the company should be treated as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Short Motor Computer
leasehold vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 16,735 60,561 132 77,428
Additions - - 165 165
Disposals - (27,983 ) - (27,983 )
At 30 June 2023 16,735 32,578 297 49,610
DEPRECIATION
At 1 July 2022 5,578 10,689 26 16,293
Charge for year 5,579 15,140 89 20,808
Eliminated on disposal - (12,221 ) - (12,221 )
At 30 June 2023 11,157 13,608 115 24,880
NET BOOK VALUE
At 30 June 2023 5,578 18,970 182 24,730
At 30 June 2022 11,157 49,872 106 61,135

Central Uk Group Limited (Registered number: 13041295)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST OR VALUATION
At 1 July 2022 164,686
Revaluations (63,776 )
At 30 June 2023 100,910
NET BOOK VALUE
At 30 June 2023 100,910
At 30 June 2022 164,686

Cost or valuation at 30 June 2023 is represented by:

Shares in
group
undertakings
£   
Valuation in 2023 (63,776 )
Cost 164,686
100,910

6. DEBTORS
30.6.23 30.6.22
£    £   
Amounts falling due within one year:
Amounts owed by group undertakings 7,714 136,268
Other debtors 143,115 2,900
Directors' current accounts 221,631 18,366
Called up share capital not paid 100 100
Prepayments 15,783 22,450
388,343 180,084

Amounts falling due after more than one year:
Other debtors 75,000 294,000

Aggregate amounts 463,343 474,084

Central Uk Group Limited (Registered number: 13041295)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other loans 120,000 120,000
Trade creditors 1,615 2,929
Amounts owed to group undertakings 28,000 7,860
Tax 20,176 46,816
Social security and other taxes - 1,216
VAT 1,981 21,570
Other creditors 4,851 34,817
Directors' current accounts - 18,145
Accruals and deferred income 2,123 70,262
178,746 323,615

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23 30.6.22
£    £   
Other loans - 2-5 years 516,057 512,530

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 June 2023 and the period ended 30 June 2022:

30.6.23 30.6.22
£    £   
S A Hancock
Balance outstanding at start of year 18,366 -
Amounts advanced 209,923 39,078
Amounts repaid (38,409 ) (20,712 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 189,880 18,366

L E Morgan
Balance outstanding at start of year (12,187 ) (10,239 )
Amounts advanced 48,224 8,384
Amounts repaid (10,931 ) (10,332 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,106 (12,187 )

O C Jones
Balance outstanding at start of year (5,958 ) -
Amounts advanced 13,932 -
Amounts repaid (1,328 ) (5,958 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,646 (5,958 )

Central Uk Group Limited (Registered number: 13041295)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

10. RELATED PARTY DISCLOSURES

At the year end the company is owed £7,714 (2022: £26,814) by subsidiaries which are not 100% owned. In addition the company is owed £75,000 (2022: £215,000) by companies controlled by common Directors, £30,000 (2022:£nil) by a company related by common Director and £109,375 by a related party.

At the year end the company owed £640,856 (2022: £643,039) to companies with a common Director and £28,000 to a subsidiary which is not under 100% control.