Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01truefalseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04499518 2024-04-01 2025-03-31 04499518 2025-03-31 04499518 2023-04-01 2024-03-31 04499518 2024-03-31 04499518 c:CompanySecretary1 2024-04-01 2025-03-31 04499518 c:Director1 2024-04-01 2025-03-31 04499518 c:Director2 2024-04-01 2025-03-31 04499518 c:RegisteredOffice 2024-04-01 2025-03-31 04499518 d:FurnitureFittings 2024-04-01 2025-03-31 04499518 d:FurnitureFittings 2025-03-31 04499518 d:FurnitureFittings 2024-03-31 04499518 d:ComputerEquipment 2024-04-01 2025-03-31 04499518 d:CurrentFinancialInstruments 2025-03-31 04499518 d:CurrentFinancialInstruments 2024-03-31 04499518 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04499518 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04499518 d:ShareCapital 2025-03-31 04499518 d:ShareCapital 2024-03-31 04499518 d:RetainedEarningsAccumulatedLosses 2025-03-31 04499518 d:RetainedEarningsAccumulatedLosses 2024-03-31 04499518 c:FRS102 2024-04-01 2025-03-31 04499518 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04499518 c:FullAccounts 2024-04-01 2025-03-31 04499518 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04499518 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 04499518







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


CENTAUR CONSULTING LIMITED






































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CENTAUR CONSULTING LIMITED
 


 
COMPANY INFORMATION


Directors
Dr. M. Cartwright 
Dr. L. A. Knoop 




Company secretary
Dr. L.A. Knoop



Registered number
04499518



Registered office
2nd Floor Midas House
62 Goldsworth Road

Woking

Surrey

GU21 6LQ




Accountants
Menzies LLP
Chartered Accountants

2nd Floor, Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


CENTAUR CONSULTING LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5


 


CENTAUR CONSULTING LIMITED
REGISTERED NUMBER:04499518



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
6,556

Cash at bank and in hand
  
124,627
172,696

  
124,627
179,252

Creditors: amounts falling due within one year
 5 
(3,100)
(3,795)

Net current assets
  
 
 
121,527
 
 
175,457

Total assets less current liabilities
  
121,527
175,457

  

Net assets
  
121,527
175,457


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
111,527
165,457

  
121,527
175,457


Page 1

 


CENTAUR CONSULTING LIMITED
REGISTERED NUMBER:04499518


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

The directors consider 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 Companies Act 2006.

The directors acknowledge their 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: 




................................................
Dr. M. Cartwright
Director

Date: 24 June 2025

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

Page 2

 


CENTAUR CONSULTING LIMITED
 


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

1.


General information

Centaur Consulting 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 company's registered office is shown on the company information page.
The company's functional and presentational currency is GBP.

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

Turnover

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

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


CENTAUR CONSULTING LIMITED
 


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

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

 
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:

Fixtures and fittings
-
over 2-5 years
Computer equipment
-
over 3 years

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 the Statement of Income and Retained Earnings.

 
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.

Page 4

 


CENTAUR CONSULTING LIMITED
 


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

3.


Tangible assets





Plant and machinery etc.

£



Cost or valuation


At 1 April 2024
2,135



At 31 March 2025

2,135



Depreciation


At 1 April 2024
2,135



At 31 March 2025

2,135



Net book value



At 31 March 2025
-



At 31 March 2024
-


4.


Debtors

2025
2024
£
£


Trade debtors
-
1,620

Deferred taxation
-
4,936

-
6,556



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
-
510

Other taxation and social security
-
185

Accruals and deferred income
3,100
3,100

3,100
3,795


 
Page 5