Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01falseNo description of principal activity11truetrue 06899204 2024-04-01 2025-03-31 06899204 2025-03-31 06899204 2023-04-01 2024-03-31 06899204 2024-03-31 06899204 c:Director1 2024-04-01 2025-03-31 06899204 c:RegisteredOffice 2024-04-01 2025-03-31 06899204 d:OfficeEquipment 2024-04-01 2025-03-31 06899204 d:OfficeEquipment 2025-03-31 06899204 d:OfficeEquipment 2024-03-31 06899204 d:CurrentFinancialInstruments 2025-03-31 06899204 d:CurrentFinancialInstruments 2024-03-31 06899204 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06899204 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06899204 d:ShareCapital 2025-03-31 06899204 d:ShareCapital 2024-03-31 06899204 d:RetainedEarningsAccumulatedLosses 2025-03-31 06899204 d:RetainedEarningsAccumulatedLosses 2024-03-31 06899204 c:FRS102 2024-04-01 2025-03-31 06899204 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06899204 c:FullAccounts 2024-04-01 2025-03-31 06899204 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06899204 2 2024-04-01 2025-03-31 06899204 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 06899204







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


CENTRIUM COMMERCIAL LIMITED






































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CENTRIUM COMMERCIAL LIMITED
 


 
COMPANY INFORMATION


Director
Mr P Smith 




Registered number
06899204



Registered office
2 Rock Lane
Leighton Buzzard

Bedfordshire

LU7 2QQ




Accountants
Menzies LLP
Chartered Accountants

2nd Floor, Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


CENTRIUM COMMERCIAL LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


CENTRIUM COMMERCIAL LIMITED
REGISTERED NUMBER:06899204



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible fixed assets
  
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
1,980
2,514

Cash at bank and in hand
  
49,497
50,955

  
51,477
53,469

Creditors: amounts falling due within one year
 6 
(32,053)
(32,765)

Net current assets
  
 
 
19,424
 
 
20,704

Total assets less current liabilities
  
19,425
20,705

  

Net assets
  
19,425
20,705


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
18,425
19,705

  
19,425
20,705


Page 1

 


CENTRIUM COMMERCIAL LIMITED
REGISTERED NUMBER:06899204


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr P Smith
Director

Date: 17 June 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


CENTRIUM COMMERCIAL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Centrium Commercial Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office and principal place of business is shown on the Company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 


CENTRIUM COMMERCIAL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Equipment
-
3 years straight line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4

 


CENTRIUM COMMERCIAL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Plant and machinery etc.

£



Cost or valuation


At 1 April 2024
1,342



At 31 March 2025

1,342



Depreciation


At 1 April 2024
1,341



At 31 March 2025

1,341



Net book value



At 31 March 2025
1



At 31 March 2024
1


5.


Debtors

2025
2024
£
£


Trade debtors
1,980
2,514

1,980
2,514



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
25,142
23,850

Other taxation and social security
4,645
6,370

Other creditors
41
430

Accruals and deferred income
2,225
2,115

32,053
32,765



7.


Related party transactions

At 31 March 2025 the director was owed £41 by the company (2024: £430). No interest was paid on the loan.
 
Page 5