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REGISTERED NUMBER: 04726992 (England and Wales)















Centurion Training Solutions
Limited

Unaudited Financial Statements

for the Year Ended 30th April 2024






Centurion Training Solutions
Limited (Registered number: 04726992)






Contents of the Financial Statements
for the year ended 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 6


Centurion Training Solutions
Limited

Company Information
for the year ended 30th April 2024







DIRECTOR: V Rogers





REGISTERED OFFICE: 2 Rothersthorpe Avenue
Rothersthorpe Trading Estate
Far Cotton
Northampton
NN4 8JH





REGISTERED NUMBER: 04726992 (England and Wales)





ACCOUNTANTS: Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP

Centurion Training Solutions
Limited (Registered number: 04726992)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 5,789 7,513

CURRENT ASSETS
Debtors 6 309,961 233,239
Cash at bank 3,595 11,124
313,556 244,363
CREDITORS
Amounts falling due within one year 7 350,784 276,534
NET CURRENT LIABILITIES (37,228 ) (32,171 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(31,439

)

(24,658

)

CREDITORS
Amounts falling due after more than one
year

8

17,145

16,518
NET LIABILITIES (48,584 ) (41,176 )

CAPITAL AND RESERVES
Called up share capital 11 2 2
Retained earnings (48,586 ) (41,178 )
SHAREHOLDERS' FUNDS (48,584 ) (41,176 )

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

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

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 11th March 2025 and were signed by:





V Rogers - Director


Centurion Training Solutions
Limited (Registered number: 04726992)

Notes to the Financial Statements
for the year ended 30th April 2024

1. STATUTORY INFORMATION

Centurion Training Solutions Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The principal activity of the company was that of managerial, educational and retail training services.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents the total amount of invoices raised during the year excluding VAT, and represents all services provided. Except with regards of service contracts were turnover is recognised when the company obtains the rights to consideration.

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 - 15% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Centurion Training Solutions
Limited (Registered number: 04726992)

Notes to the Financial Statements - continued
for the year ended 30th April 2024

3. ACCOUNTING POLICIES - continued

Going concern
These financial statements have been prepared on the going concern basis . The directors have indicated that they will support the company for a period of twelve months following the date of approval of these financial statements.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1st May 2023 23,456 21,881 15,874 61,211
Additions - - 49 49
At 30th April 2024 23,456 21,881 15,923 61,260
DEPRECIATION
At 1st May 2023 21,923 16,531 15,244 53,698
Charge for year 219 1,333 221 1,773
At 30th April 2024 22,142 17,864 15,465 55,471
NET BOOK VALUE
At 30th April 2024 1,314 4,017 458 5,789
At 30th April 2023 1,533 5,350 630 7,513

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 123,414 75,330
Other debtors 186,547 157,909
309,961 233,239

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 23,741 25,643
Trade creditors 37,163 37,032
Taxation and social security 279,791 207,292
Other creditors 10,089 6,567
350,784 276,534

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 9) 17,145 16,518

Centurion Training Solutions
Limited (Registered number: 04726992)

Notes to the Financial Statements - continued
for the year ended 30th April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,306 -

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 20,257 18,014
Bank loans 3,484 7,629
23,741 25,643

Amounts falling due between one and two years:
Bank loans - 1-2 years 3,572 7,821

Amounts falling due between two and five years:
Bank loans - 2-5 years 11,267 8,697

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,306 -

10. DEFERRED TAX
£   
Balance at 1st May 2023 (6,300 )
Provided during year (1,700 )
Balance at 30th April 2024 (8,000 )

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
2 2

12. CONTINGENT LIABILITIES

There were no contingent liabilities as at 30th April 2024 or 30th April 2023.

13. CAPITAL COMMITMENTS

There were no capital commitments as at 30th April 2024 or 30th April 2023.

Centurion Training Solutions
Limited (Registered number: 04726992)

Notes to the Financial Statements - continued
for the year ended 30th April 2024

14. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th April 2024 and 30th April 2023:

2024 2023
£    £   
V Rogers
Balance outstanding at start of year 57,274 53,401
Amounts advanced 933 3,873
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 58,207 57,274

K Rogers
Balance outstanding at start of year 35,787 22,767
Amounts advanced 19,207 28,821
Amounts repaid - (15,801 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 54,994 35,787

These advances are interest free and there are no fixed repayment terms.