IRIS Accounts Production v24.1.9.2 09474904 director 31.12.22 30.12.23 30.12.23 false true false false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094749042022-12-30094749042023-12-30094749042022-12-312023-12-30094749042021-12-31094749042022-01-012022-12-30094749042022-12-3009474904ns15:EnglandWales2022-12-312023-12-3009474904ns14:PoundSterling2022-12-312023-12-3009474904ns10:Director12022-12-312023-12-3009474904ns10:PrivateLimitedCompanyLtd2022-12-312023-12-3009474904ns10:SmallEntities2022-12-312023-12-3009474904ns10:AuditExempt-NoAccountantsReport2022-12-312023-12-3009474904ns10:SmallCompaniesRegimeForDirectorsReport2022-12-312023-12-3009474904ns10:SmallCompaniesRegimeForAccounts2022-12-312023-12-3009474904ns10:FullAccounts2022-12-312023-12-300947490412022-12-312023-12-3009474904ns10:OrdinaryShareClass12022-12-312023-12-3009474904ns10:RegisteredOffice2022-12-312023-12-3009474904ns5:CurrentFinancialInstruments2023-12-3009474904ns5:CurrentFinancialInstruments2022-12-3009474904ns5:Non-currentFinancialInstruments2023-12-3009474904ns5:Non-currentFinancialInstruments2022-12-3009474904ns5:ShareCapital2023-12-3009474904ns5:ShareCapital2022-12-3009474904ns5:FurtherSpecificReserve1ComponentTotalEquity2023-12-3009474904ns5:FurtherSpecificReserve1ComponentTotalEquity2022-12-3009474904ns5:RetainedEarningsAccumulatedLosses2023-12-3009474904ns5:RetainedEarningsAccumulatedLosses2022-12-3009474904ns5:IntangibleAssetsOtherThanGoodwill2022-12-312023-12-3009474904ns5:IntangibleAssetsOtherThanGoodwill2022-12-3009474904ns5:IntangibleAssetsOtherThanGoodwill2023-12-3009474904ns5:IntangibleAssetsOtherThanGoodwill2022-12-3009474904ns5:CostValuation2022-12-3009474904ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3009474904ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3009474904ns5:Secured2023-12-3009474904ns5:Secured2022-12-3009474904ns10:OrdinaryShareClass12023-12-30
REGISTERED NUMBER: 09474904 (England and Wales)




















Financial Statements

for the Year Ended 30 December 2023

for

CENHOLT LTD

CENHOLT LTD (REGISTERED NUMBER: 09474904)






Contents of the Financial Statements
for the Year Ended 30 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CENHOLT LTD

Company Information
for the Year Ended 30 December 2023







DIRECTOR: R C Bjerg





REGISTERED OFFICE: 143 Station Road
Hampton
Middlesex
TW12 2AL





REGISTERED NUMBER: 09474904 (England and Wales)





ACCOUNTANTS: Alvis & Company (Accountants) Limited
143 Station Road
Hampton
Middlesex
TW12 2AL

CENHOLT LTD (REGISTERED NUMBER: 09474904)

Balance Sheet
30 December 2023

30.12.23 30.12.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Investments 5 100 100
Investment property 6 810,000 810,000
810,100 810,100

CURRENT ASSETS
Debtors 7 290,428 291,589
Cash at bank 15,790 36,847
306,218 328,436
CREDITORS
Amounts falling due within one year 8 (603,960 ) (580,517 )
NET CURRENT LIABILITIES (297,742 ) (252,081 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

512,358

558,019

CREDITORS
Amounts falling due after more than one
year

9

(619,650

)

(619,650

)
NET LIABILITIES (107,292 ) (61,631 )

CAPITAL AND RESERVES
Called up share capital 11 100 100
Fair Value Reserve 111,791 111,791
Retained earnings (219,183 ) (173,522 )
SHAREHOLDERS' FUNDS (107,292 ) (61,631 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

CENHOLT LTD (REGISTERED NUMBER: 09474904)

Balance Sheet - continued
30 December 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 director and authorised for issue on 29 August 2024 and were signed by:





R C Bjerg - Director


CENHOLT LTD (REGISTERED NUMBER: 09474904)

Notes to the Financial Statements
for the Year Ended 30 December 2023

1. STATUTORY INFORMATION

Cenholt Ltd 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents gross rents received in the year.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Business Know How is being amortised evenly over its estimated useful life of five years.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

CENHOLT LTD (REGISTERED NUMBER: 09474904)

Notes to the Financial Statements - continued
for the Year Ended 30 December 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 31 December 2022
and 30 December 2023 17,820
AMORTISATION
At 31 December 2022
and 30 December 2023 17,820
NET BOOK VALUE
At 30 December 2023 -
At 30 December 2022 -

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 31 December 2022
and 30 December 2023 100
NET BOOK VALUE
At 30 December 2023 100
At 30 December 2022 100

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 31 December 2022
and 30 December 2023 810,000
NET BOOK VALUE
At 30 December 2023 810,000
At 30 December 2022 810,000

Fair value at 30 December 2023 is represented by:
£   
Valuation in 2019 138,014
Cost 671,986
810,000

CENHOLT LTD (REGISTERED NUMBER: 09474904)

Notes to the Financial Statements - continued
for the Year Ended 30 December 2023

6. INVESTMENT PROPERTY - continued

If Investment properties had not been revalued they would have been included at the following historical cost:

30.12.23 30.12.22
£    £   
Cost 671,986 671,986

Investment properties were valued on an ope market basis on 10 January 2020 by White Horse Surveyors Ltd .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.23 30.12.22
£    £   
Trade debtors 3,535 -
Other debtors 286,893 291,589
290,428 291,589

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.23 30.12.22
£    £   
Trade creditors 1,046 205
Other creditors 602,914 580,312
603,960 580,517

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.12.23 30.12.22
£    £   
Bank loans 619,650 619,650

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Mortgage HTB 619,650 619,650

10. SECURED DEBTS

The following secured debts are included within creditors:

30.12.23 30.12.22
£    £   
Bank loans 619,650 619,650

The Hampshire Trust Bank business loan is secured by a fixed charge against the company's freehold properties and a floating charge over all other company assets.

CENHOLT LTD (REGISTERED NUMBER: 09474904)

Notes to the Financial Statements - continued
for the Year Ended 30 December 2023

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.12.23 30.12.22
value: £    £   
100 Ordinary 1 100 100

12. GOING CONCERN

The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.