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REGISTERED NUMBER: 05843009 (England and Wales)















Financial Statements for the Year Ended 30 June 2024

for

Centurion Air Conditioning Ltd

Centurion Air Conditioning Ltd (Registered number: 05843009)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountant 5

Centurion Air Conditioning Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mr Raymond John Carroll





REGISTERED OFFICE: 21 Chatsworth Road
Sutton
Surrey
SM3 8PJ





REGISTERED NUMBER: 05843009 (England and Wales)





ACCOUNTANT: Marden & Co Accountants Limited
45 Nork Way
Banstead
Surrey
SM7 1PB

Centurion Air Conditioning Ltd (Registered number: 05843009)

Abridged Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,482 6,053

CURRENT ASSETS
Debtors 380,588 329,457
Cash at bank 270,521 299,114
651,109 628,571
CREDITORS
Amounts falling due within one year 140,497 130,156
NET CURRENT ASSETS 510,612 498,415
TOTAL ASSETS LESS CURRENT
LIABILITIES

515,094

504,468

CAPITAL AND RESERVES
Called up share capital 5 75 75
Retained earnings 515,019 504,393
SHAREHOLDERS' FUNDS 515,094 504,468

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 October 2024 and were signed by:





Mr Raymond John Carroll - Director


Centurion Air Conditioning Ltd (Registered number: 05843009)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Centurion Air Conditioning 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.

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.
Fixtures and fittings - 33% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 33% on reducing balance

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.

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 5 (2023 - 5 ) .

Centurion Air Conditioning Ltd (Registered number: 05843009)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023
and 30 June 2024 34,138
DEPRECIATION
At 1 July 2023 28,085
Charge for year 1,571
At 30 June 2024 29,656
NET BOOK VALUE
At 30 June 2024 4,482
At 30 June 2023 6,053

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
75 Ordinary £1 75 75

6. ULTIMATE CONTROLLING PARTY

The controlling party is Mr Raymond John Carroll.

Centurion Air Conditioning Ltd

Report of the Accountant to the Director of
Centurion Air Conditioning Ltd

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I 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 me.






Marden & Co Accountants Limited
45 Nork Way
Banstead
Surrey
SM7 1PB


3 October 2024