IRIS Accounts Production v24.1.0.578 04371132 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh043711322023-03-31043711322024-03-31043711322023-04-012024-03-31043711322022-03-31043711322022-04-012023-03-31043711322023-03-3104371132ns15:EnglandWales2023-04-012024-03-3104371132ns14:PoundSterling2023-04-012024-03-3104371132ns10:Director12023-04-012024-03-3104371132ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3104371132ns10:SmallEntities2023-04-012024-03-3104371132ns10:AuditExemptWithAccountantsReport2023-04-012024-03-3104371132ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3104371132ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3104371132ns10:FullAccounts2023-04-012024-03-3104371132ns10:OrdinaryShareClass12023-04-012024-03-3104371132ns10:Director22023-04-012024-03-3104371132ns10:Director32023-04-012024-03-3104371132ns10:CompanySecretary12023-04-012024-03-3104371132ns10:RegisteredOffice2023-04-012024-03-3104371132ns5:CurrentFinancialInstruments2024-03-3104371132ns5:CurrentFinancialInstruments2023-03-3104371132ns5:ShareCapital2024-03-3104371132ns5:ShareCapital2023-03-3104371132ns5:CapitalRedemptionReserve2024-03-3104371132ns5:CapitalRedemptionReserve2023-03-3104371132ns5:RetainedEarningsAccumulatedLosses2024-03-3104371132ns5:RetainedEarningsAccumulatedLosses2023-03-3104371132ns5:PlantMachinery2023-04-012024-03-3104371132ns5:FurnitureFittings2023-04-012024-03-3104371132ns5:ComputerEquipment2023-04-012024-03-3104371132ns5:PlantMachinery2023-03-3104371132ns5:FurnitureFittings2023-03-3104371132ns5:ComputerEquipment2023-03-3104371132ns5:PlantMachinery2024-03-3104371132ns5:FurnitureFittings2024-03-3104371132ns5:ComputerEquipment2024-03-3104371132ns5:PlantMachinery2023-03-3104371132ns5:FurnitureFittings2023-03-3104371132ns5:ComputerEquipment2023-03-3104371132ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3104371132ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3104371132ns10:OrdinaryShareClass12024-03-31
REGISTERED NUMBER: 04371132 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31st March 2024

for

Centeng Limited

Centeng Limited (Registered number: 04371132)






Contents of the Financial Statements
for the Year Ended 31st March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 7

Centeng Limited

Company Information
for the Year Ended 31st March 2024







DIRECTORS: R M Savory
S Gavins
P Melody





SECRETARY: P Melody





REGISTERED OFFICE: 56 Newhall Road
Sheffield
South Yorkshire
S9 2QL





REGISTERED NUMBER: 04371132 (England and Wales)





ACCOUNTANTS: Hewson & Howson
8 Shepcote Office Village
Shepcote Lane
Sheffield
South Yorkshire
S9 1TG

Centeng Limited (Registered number: 04371132)

Statement of Financial Position
31st March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,963 36,326

CURRENT ASSETS
Stocks 52,610 50,430
Debtors 5 188,350 159,959
Cash at bank and in hand 175,049 215,526
416,009 425,915
CREDITORS
Amounts falling due within one year 6 23,458 40,695
NET CURRENT ASSETS 392,551 385,220
TOTAL ASSETS LESS CURRENT
LIABILITIES

423,514

421,546

PROVISIONS FOR LIABILITIES 7,590 8,696
NET ASSETS 415,924 412,850

CAPITAL AND RESERVES
Called up share capital 7 645 645
Capital redemption reserve 355 355
Retained earnings 414,924 411,850
SHAREHOLDERS' FUNDS 415,924 412,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

Centeng Limited (Registered number: 04371132)

Statement of Financial Position - continued
31st March 2024


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 5th July 2024 and were signed on its behalf by:





S Gavins - Director


Centeng Limited (Registered number: 04371132)

Notes to the Financial Statements
for the Year Ended 31st March 2024

1. STATUTORY INFORMATION

Centeng 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.

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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 20% on reducing balance

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

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

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 statement of financial position date.


Centeng Limited (Registered number: 04371132)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Currency presentation
The financial statements are presented in Sterling (£) which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Financial instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its financial Instruments.
Financial Instruments are recognised in the company's balance sheet when it becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st April 2023
and 31st March 2024 244,169 4,283 36,116 284,568
DEPRECIATION
At 1st April 2023 211,478 4,255 32,509 248,242
Charge for year 4,690 7 666 5,363
At 31st March 2024 216,168 4,262 33,175 253,605
NET BOOK VALUE
At 31st March 2024 28,001 21 2,941 30,963
At 31st March 2023 32,691 28 3,607 36,326

Centeng Limited (Registered number: 04371132)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 178,999 150,702
Other debtors 9,351 9,257
188,350 159,959

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 12,518 18,954
Taxation and social security 7,700 18,367
Other creditors 3,240 3,374
23,458 40,695

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
645 Ordinary £1 645 645

Centeng Limited

Report of the Accountants to the Directors of
Centeng Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31st March 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Hewson & Howson
8 Shepcote Office Village
Shepcote Lane
Sheffield
South Yorkshire
S9 1TG


5th July 2024