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Company Registration No. 04428199 (England and Wales)
CENTURION HYDRAULICS LIMITED Unaudited accounts for the year ended 30 April 2024
CENTURION HYDRAULICS LIMITED Unaudited accounts Contents
Page
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CENTURION HYDRAULICS LIMITED Company Information for the year ended 30 April 2024
Directors
Mr P Mercer Mr P J Mercer
Company Number
04428199 (England and Wales)
Registered Office
BEECH HOUSE 23 LADIES LANE HINDLEY WIGAN WN2 2QA
Accountants
P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CENTURION HYDRAULICS LIMITED for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CENTURION HYDRAULICS LIMITED for the year ended 30 April 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of CENTURION HYDRAULICS LIMITED, as a body, in accordance with the terms of our engagement letter dated 20 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of CENTURION HYDRAULICS LIMITED and state those matters that we have agreed to state to the Board of Directors of CENTURION HYDRAULICS LIMITED, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CENTURION HYDRAULICS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CENTURION HYDRAULICS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CENTURION HYDRAULICS LIMITED. You consider that CENTURION HYDRAULICS LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CENTURION HYDRAULICS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
P A Hull & Co Chartered Accountants Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA 20 January 2025
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CENTURION HYDRAULICS LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
70,798 
55,993 
Current assets
Inventories
18,000 
18,000 
Debtors
98,331 
139,933 
Cash at bank and in hand
70,369 
94,250 
186,700 
252,183 
Creditors: amounts falling due within one year
(180,761)
(213,747)
Net current assets
5,939 
38,436 
Total assets less current liabilities
76,737 
94,429 
Creditors: amounts falling due after more than one year
(63,185)
(71,554)
Provisions for liabilities
Deferred tax
(13,452)
(10,639)
Net assets
100 
12,236 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
- 
12,136 
Shareholders' funds
100 
12,236 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by
Mr P Mercer Director Company Registration No. 04428199
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CENTURION HYDRAULICS LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
CENTURION HYDRAULICS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04428199. The registered office is BEECH HOUSE, 23 LADIES LANE HINDLEY, WIGAN, WN2 2QA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 May 2023
185,140 
Additions
33,002 
At 30 April 2024
218,142 
Depreciation
At 1 May 2023
129,147 
Charge for the year
18,197 
At 30 April 2024
147,344 
Net book value
At 30 April 2024
70,798 
At 30 April 2023
55,993 
5
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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CENTURION HYDRAULICS LIMITED Notes to the Accounts for the year ended 30 April 2024
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr P Mercer
Loan to directors
- 
30,878 
30,878 
- 
- 
30,878 
30,878 
- 
During the year, the company made interest-free advances to a directors amount to £30878.00. These were repayable on demand. The company will receive the payment within 9 months.
7
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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