Company Registration No. 07128532 (England and Wales)
Cena Limited
Unaudited accounts
for the year ended 31 January 2024
Cena Limited
Unaudited accounts
Contents
Cena Limited
Company Information
for the year ended 31 January 2024
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
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
Cena Limited
Statement of financial position
as at 31 January 2024
Tangible assets
12,976
17,686
Cash at bank and in hand
4,556
6,102
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
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
Cena Limited
Notes to the Accounts
for the year ended 31 January 2024
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.
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.
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.
The accounts are presented in £ sterling.
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 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 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.
Cena Limited
Notes to the Accounts
for the year ended 31 January 2024
3
Tangible fixed assets
Total
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan to director
5,639
11,282
422
16,499
Loan to director
5,639
-
-
5,639
5
Average number of employees
During the year the average number of employees was 2 (2023: 2).