IRIS Accounts Production v24.2.0.383 06004671 director 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh060046712022-12-31060046712023-12-31060046712023-01-012023-12-31060046712021-12-31060046712022-01-012022-12-31060046712022-12-3106004671ns15:EnglandWales2023-01-012023-12-3106004671ns14:PoundSterling2023-01-012023-12-3106004671ns10:Director12023-01-012023-12-3106004671ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3106004671ns10:SmallEntities2023-01-012023-12-3106004671ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3106004671ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3106004671ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3106004671ns10:FullAccounts2023-01-012023-12-3106004671ns10:RegisteredOffice2023-01-012023-12-3106004671ns5:CurrentFinancialInstruments2023-12-3106004671ns5:CurrentFinancialInstruments2022-12-3106004671ns5:Non-currentFinancialInstruments2023-12-3106004671ns5:Non-currentFinancialInstruments2022-12-3106004671ns5:ShareCapital2023-12-3106004671ns5:ShareCapital2022-12-3106004671ns5:RetainedEarningsAccumulatedLosses2023-12-3106004671ns5:RetainedEarningsAccumulatedLosses2022-12-3106004671ns5:PlantMachinery2023-01-012023-12-3106004671ns5:FurnitureFittings2023-01-012023-12-3106004671ns5:MotorVehicles2023-01-012023-12-3106004671ns5:ComputerEquipment2023-01-012023-12-3106004671ns5:PlantMachinery2022-12-3106004671ns5:FurnitureFittings2022-12-3106004671ns5:MotorVehicles2022-12-3106004671ns5:ComputerEquipment2022-12-3106004671ns5:PlantMachinery2023-12-3106004671ns5:FurnitureFittings2023-12-3106004671ns5:MotorVehicles2023-12-3106004671ns5:ComputerEquipment2023-12-3106004671ns5:PlantMachinery2022-12-3106004671ns5:FurnitureFittings2022-12-3106004671ns5:MotorVehicles2022-12-3106004671ns5:ComputerEquipment2022-12-3106004671ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3106004671ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 06004671 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CENTAUR BIOMECHANICS LIMITED

CENTAUR BIOMECHANICS LIMITED (REGISTERED NUMBER: 06004671)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CENTAUR BIOMECHANICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: RR Guire





REGISTERED OFFICE: 25 Oak Tree Close
MORETON MORRELL
CV35 9BB





REGISTERED NUMBER: 06004671 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
4th Floor
St James House
St James Square
Cheltenham
Gloucestershire
GL50 3PR

CENTAUR BIOMECHANICS LIMITED (REGISTERED NUMBER: 06004671)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

2023 2022
Notes £ £
FIXED ASSETS
Property, plant and equipment 4 34,687 5,118

CURRENT ASSETS
Inventories 2,500 2,700
Debtors 5 35,381 43,816
Cash at bank and in hand 92,612 87,864
130,493 134,380
CREDITORS
Amounts falling due within one year 6 (40,746 ) (36,135 )
NET CURRENT ASSETS 89,747 98,245
TOTAL ASSETS LESS CURRENT
LIABILITIES

124,434

103,363

CREDITORS
Amounts falling due after more than one
year

7

(18,083

)

(25,833

)

PROVISIONS FOR LIABILITIES (8,672 ) (1,280 )
NET ASSETS 97,679 76,250

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 97,678 76,249
97,679 76,250

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2024 and were signed by:




RR Guire - Director


CENTAUR BIOMECHANICS LIMITED (REGISTERED NUMBER: 06004671)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Centaur Biomechanics 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
Revenue 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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
Inventories 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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

CENTAUR BIOMECHANICS LIMITED (REGISTERED NUMBER: 06004671)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£ £ £ £ £
COST
At 1 January 2023 21,366 2,448 21,280 13,525 58,619
Additions - 5,125 35,900 109 41,134
At 31 December 2023 21,366 7,573 57,180 13,634 99,753
DEPRECIATION
At 1 January 2023 21,098 2,408 18,613 11,382 53,501
Charge for year 67 1,291 9,642 565 11,565
At 31 December 2023 21,165 3,699 28,255 11,947 65,066
NET BOOK VALUE
At 31 December 2023 201 3,874 28,925 1,687 34,687
At 31 December 2022 268 40 2,667 2,143 5,118

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 3,107 -
Other debtors 32,274 43,816
35,381 43,816

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 7,750 7,750
Taxation and social security 32,996 28,385
40,746 36,135

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Bank loans 18,083 25,833

8. RELATED PARTY DISCLOSURES

Included within debtors is a director's loan account in the sum of £27,797 (2022: £39,339) which has been provided to R Guire. The account is unsecured, accrues interest at HM Revenue & Customs ("HMRC") official rate and was repaid after the year end.