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CERTUS FINANCIAL LIMITED

Registered Number
11932296
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

CERTUS FINANCIAL LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

EDWARDS, Mark Philip

Registered Address

20-22 Wenlock Road
London
N1 7GU

Registered Number

11932296 (England and Wales)
CERTUS FINANCIAL LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3290820
290820
Current assets
Debtors48,03417,233
Current asset investments56,89346,894
Cash at bank and on hand71,67784,540
136,604148,667
Prepayments and accrued income2,9454,103
Creditors amounts falling due within one year5(14,651)(25,487)
Net current assets (liabilities)124,898127,283
Total assets less current liabilities125,188128,103
Net assets125,188128,103
Capital and reserves
Called up share capital100100
Profit and loss account125,088128,003
Shareholders' funds125,188128,103
The financial statements were approved and authorised for issue by the Director on 29 October 2024, and are signed on its behalf by:
EDWARDS, Mark Philip
Director
Registered Company No. 11932296
CERTUS FINANCIAL LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment2
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 231,831
At 30 April 241,831
Depreciation and impairment
At 01 May 231,011
Charge for year530
At 30 April 241,541
Net book value
At 30 April 24290
At 30 April 23820
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,03417,233
Total8,03417,233
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables181,683
Taxation and social security12,50822,993
Other creditors1,482170
Accrued liabilities and deferred income643641
Total14,65125,487
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Other commitments
At 30 April 2024 the company was committed to making the following payments under noncancellable operating leases: 2024 2023 Within one year £4,439 £4,439 More than one year £9,249 £13,688