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REGISTERED NUMBER: 08236420 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

CENTURION (BUCKS) LIMITED

CENTURION (BUCKS) LIMITED (REGISTERED NUMBER: 08236420)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CENTURION (BUCKS) LIMITED

COMPANY INFORMATION
for the Year Ended 31 October 2023







DIRECTORS: Javier Varela
James Varela





REGISTERED OFFICE: Canaletto Bicester Road
Kingswood
Aylesbury
Buckinghamshire
HP18 0RB





REGISTERED NUMBER: 08236420 (England and Wales)





ACCOUNTANTS: Oury Clark Chartered Accountants
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

CENTURION (BUCKS) LIMITED (REGISTERED NUMBER: 08236420)

BALANCE SHEET
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,700 15,625

CURRENT ASSETS
Stocks 13,193 8,563
Debtors 5 - 10,273
Cash at bank and in hand 145,375 133,888
158,568 152,724
CREDITORS
Amounts falling due within one year 6 70,085 67,396
NET CURRENT ASSETS 88,483 85,328
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,183

100,953

PROVISIONS FOR LIABILITIES 1,552 1,552
NET ASSETS 101,631 99,401

CAPITAL AND RESERVES
Called up share capital 7 4 4
Retained earnings 8 101,627 99,397
SHAREHOLDERS' FUNDS 101,631 99,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

CENTURION (BUCKS) LIMITED (REGISTERED NUMBER: 08236420)

BALANCE SHEET - continued
31 October 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 31 July 2024 and were signed on its behalf by:





James Varela - Director


CENTURION (BUCKS) LIMITED (REGISTERED NUMBER: 08236420)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Centurion (Bucks) 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.

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.

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months and one day from the date these financial statements were approved. Accordingly they continue to adopt the going concern basis in preparing the financial statements.

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.

Improvements to
property

-

15% on reducing balance
Fixtures and fittings -20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stock is measured on the FIFO basis.

Financial instruments
Basic Financial Instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any other Financial Instruments, as covered by Section 12 of FRS 102.

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.


CENTURION (BUCKS) LIMITED (REGISTERED NUMBER: 08236420)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 112,174
Additions 891
At 31 October 2023 113,065
DEPRECIATION
At 1 November 2022 96,549
Charge for year 1,816
At 31 October 2023 98,365
NET BOOK VALUE
At 31 October 2023 14,700
At 31 October 2022 15,625

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Other debtors - 10,273

CENTURION (BUCKS) LIMITED (REGISTERED NUMBER: 08236420)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors 26,323 22,085
Taxation and social security 38,291 40,247
Other creditors & accruals 5,471 5,064
70,085 67,396

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
4 Ordinary shares £1 4 4

8. RESERVES
Retained
earnings
£   

At 1 November 2022 99,397
Profit for the year 54,003
Dividends (51,773 )
At 31 October 2023 101,627

9. OTHER FINANCIAL COMMITMENTS

The company has annual commitments under non-cancellable operating leases expiring in over five years of £27,310 (2022 - £27,310).

10. ULTIMATE CONTROLLING PARTY

There is no individual ultimate controlling party.