Registered number
15126793
CEN GROUP HOLDINGS LIMITED
Filleted Accounts
31 July 2024
CEN GROUP HOLDINGS LIMITED
Registered number: 15126793
Balance Sheet
as at 31 July 2024
Notes 2024
£
Fixed assets
Investments 4 100
Current assets
Debtors 5 4,466
Net current assets 4,466
Net assets 4,566
Capital and reserves
Called up share capital 205
Share premium 4,361
Shareholders' funds 4,566
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Christopher Richard Dyett
Director
Approved by the board on 17 June 2025
CEN GROUP HOLDINGS LIMITED
Notes to the Accounts
for the period from 10 September 2023 to 31 July 2024
1 Accounting policies
1.1 Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
1.2 Fixed Asset Investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assesed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to cover the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long term interest and where the company has significant influence. The company considers that it has significant influence when it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
1.3 Cash and Cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held on call with banks, other short term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.4 Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of company.
2 Critical accounting judgements and key sources of estimating uncertainity
In the application of the company's accounting policies, the directors are required to make judgements, estimate and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Employees 2024
Number
Average number of persons employed by the company 0
4 Fixed Asset Investments
Shares in group undertakings and participating interests 2024

£100

During the year the company acquired an 100% interest in CEN Advisory Ltd and CEN ESG Ltd. Both companies are registered in England and Wales.
5 Debtors 2024
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest 4,466
6 Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
7 Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
8 Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
9 Called up share capital 2024 2024
Number £
Ordinary share capital 204,500 204.50
Upon incorporation the company issued 100 ordinary shares of £1.00 each. Following this on 6.10.23, the company issued a further 100 ordinary shares of £1.00 each for a share for share exchange with the shareholders of CEN Advisory Ltd and CEN ESG Ltd. On 22.1.24 the 200 ordinary shares of £1.00 each were subdivided into 200,000 shares of £0.001p. On the same day the company issued a further 4500 ordinary shares of £0.001p at a premium of £0.969 per share.
10 Directors' transactions
Dividends totalling £200,000 were paid in the year in respect of shares held by the company's directors.
11 Related party transactions 2024
£
Amount due from CEN ESG Ltd 4466
The above amount relates to funds due in respect of shares issued. 4,466
12 Ultimate controlling party
The directors are of the opinion that there is no ultimate controlling party.
13 Other information
CEN GROUP HOLDINGS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
JMH House
481 Green Lanes
Palmers Green
London
N13 4BS
CEN GROUP HOLDINGS LIMITED 15126793 false 2023-09-10 2024-07-31 2024-07-31 VT Final Accounts July 2024 Christopher Richard Dyett No description of principal activity 15126793 2023-09-10 2024-07-31 15126793 bus:PrivateLimitedCompanyLtd 2023-09-10 2024-07-31 15126793 bus:AuditExemptWithAccountantsReport 2023-09-10 2024-07-31 15126793 bus:Director40 2023-09-10 2024-07-31 15126793 countries:England 2023-09-10 2024-07-31 15126793 bus:FRS102 2023-09-10 2024-07-31 15126793 bus:FilletedAccounts 2023-09-10 2024-07-31 15126793 2024-07-31 15126793 core:ShareCapital 2024-07-31 15126793 core:SharePremium 2024-07-31 15126793 2023-09-09 iso4217:GBP xbrli:pure