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Registered number: 08700254
Centricular Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08700254
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,974 15,853
12,974 15,853
CURRENT ASSETS
Debtors 5 93,717 67,575
Cash at bank and in hand 128,369 179,352
222,086 246,927
Creditors: Amounts Falling Due Within One Year 6 (180,919 ) (139,575 )
NET CURRENT ASSETS (LIABILITIES) 41,167 107,352
TOTAL ASSETS LESS CURRENT LIABILITIES 54,141 123,205
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,939 ) (2,939 )
NET ASSETS 51,202 120,266
CAPITAL AND RESERVES
Called up share capital 150 150
Profit and Loss Account 51,052 120,116
SHAREHOLDERS' FUNDS 51,202 120,266
Page 1
Page 2
For the year ending 30 September 2023 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 directors acknowledge their 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.
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
Mr Tim-Philipp Mueller
Director
Mr Timothy Schmidt
Director
Mr Sebastian Droege
Director
14 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Centricular Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 08700254 . The registered office is First Floor Templeback, 10 Temple Back, Bristol, United Kingdom, BS1 6FL.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Office equipment 25% straight line
2.4. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.5. Foreign Currencies
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.
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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 asset 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.

Deferred tax is only adjusted if the change in the timing difference is material.
2.7. 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.
3. Average Number of Employees
2023 2022
Average number of employees, including directors, during the year 1 1
1 1
4. Tangible Assets
Office equipment
£
Cost
As at 1 October 2022 52,416
Additions 5,220
As at 30 September 2023 57,636
Depreciation
As at 1 October 2022 36,563
Provided during the period 8,099
As at 30 September 2023 44,662
Net Book Value
As at 30 September 2023 12,974
As at 1 October 2022 15,853
Page 4
Page 5
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 93,717 67,549
Other debtors - 26
93,717 67,575
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 148,791 126,441
Other creditors 29,638 12,981
Taxation and social security 2,490 153
180,919 139,575
7. Related Party Transactions
Ginger Robot Pty Ltd
During the year Ginger Robot Pty Ltd invoiced the company £87,932 (2022: £92,444). This company is controlled by a director and shareholder of the company. 
Included in trade creditors at the year end, the amounts due to the related party was £17,568 (2022: £21,200).
Sebastian Droege Consulting Ltd
During the year Sebastian Droege Consulting Ltd invoiced the company £86,870 (2022: £92,301). This company is owned and controlled by a director and shareholder of the company.
Included in trade creditors at the year end, the amounts due to the related party was £17,568 (2022: £28,952).
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