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Registered Number: 07992342
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2024

for

CENTIPEDE CONSTRUCTION LIMITED

 
 
Notes
 
31/03/2024
£
  31/03/2023
£
Fixed assets      
Tangible fixed assets 4 10,084    12,564 
10,084    12,564 
Current assets      
Stocks 29,608    43,010 
Debtors 1,886    1,630 
Cash at bank and in hand 240,701    166,014 
272,195    210,654 
Creditors: amount falling due within one year (119,749)   (100,410)
Net current assets 152,446    110,244 
 
Total assets less current liabilities 162,530    122,808 
Provisions for liabilities (2,428)   (2,387)
Net assets 160,102    120,421 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 160,002    120,321 
Shareholders' funds 160,102    120,421 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 August 2024 and were signed on its behalf by:


-------------------------------
Sophie A. Horton
Director
1
General Information
Centipede Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 07992342, registration address Wellings Cottage, Rokemarsh, Wallingford, Oxfordshire, OX10 6JB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2023 50,000    50,000 
Additions  
Disposals  
At 31 March 2024 50,000    50,000 
Amortisation
At 01 April 2023 50,000    50,000 
Charge for year  
On disposals  
At 31 March 2024 50,000    50,000 
Net book values
At 31 March 2024  
At 31 March 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023 2,114    22,345    1,639    8,858    34,956 
Additions     400      400 
Disposals        
At 31 March 2024 2,114    22,345    2,039    8,858    35,356 
Depreciation
At 01 April 2023 1,756    15,422    645    4,569    22,392 
Charge for year 72    1,731    219    858    2,880 
On disposals        
At 31 March 2024 1,828    17,153    864    5,427    25,272 
Net book values
Closing balance as at 31 March 2024 286    5,192    1,175    3,431    10,084 
Opening balance as at 01 April 2023 358    6,923    994    4,289    12,564 


5.

Share Capital

Allotted, called up and fully paid
31/03/2024
£
  31/03/2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

2