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Company Registration No. 07128532 (England and Wales)
Cena Limited Unaudited accounts for the year ended 31 January 2024
Cena Limited Unaudited accounts Contents
Page
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Cena Limited Company Information for the year ended 31 January 2024
Director
Andrew Tollervey
Company Number
07128532 (England and Wales)
Registered Office
6 Weyhill Close Portchester Fareham Hampshire PO16 8EL
Accountants
Horn & Co. Accountants Limited 6 Weyhill Close Portchester Fareham Hampshire PO16 8EL
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cena Limited for the year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cena Limited for the year ended 31 January 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Horn & Co. Accountants Limited Chartered Certified Accountants 6 Weyhill Close Portchester Fareham Hampshire PO16 8EL 26 April 2025
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Cena Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,976 
17,686 
Current assets
Debtors
28,349 
14,015 
Cash at bank and in hand
4,556 
6,102 
32,905 
20,117 
Creditors: amounts falling due within one year
(11,324)
(3,596)
Net current assets
21,581 
16,521 
Total assets less current liabilities
34,557 
34,207 
Provisions for liabilities
Deferred tax
(506)
(970)
Net assets
34,051 
33,237 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
33,951 
33,137 
Shareholders' funds
34,051 
33,237 
For the year ending 31 January 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 director acknowledges his 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 and authorised for issue on 26 April 2025 and were signed on its behalf by
Andrew Tollervey Director Company Registration No. 07128532
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Cena Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Cena Limited is a private company, limited by shares, registered in England and Wales, registration number 07128532. The registered office is 6 Weyhill Close, Portchester, Fareham, Hampshire, PO16 8EL.
2
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
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.
Presentation currency
The accounts are presented in £ sterling.
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 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:
Motor vehicles
20% on reducing balance
Fixtures & fittings
20% on cost
Computer equipment
20% on cost
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement. 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 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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Cena Limited Notes to the Accounts for the year ended 31 January 2024
3
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2023
33,525 
At 31 January 2024
33,525 
Depreciation
At 1 February 2023
15,839 
Charge for the year
4,710 
At 31 January 2024
20,549 
Net book value
At 31 January 2024
12,976 
At 31 January 2023
17,686 
4
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Andrew Tollervey
Loan to director
5,639 
11,282 
422 
16,499 
Jenny Freeman-Tollervey
Loan to director
5,639 
- 
- 
5,639 
11,278 
11,282 
422 
22,138 
5
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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