1 April 2024 false No description of principal activity Taxfiler 2024.6 SC173406business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC1734062024-03-31 SC1734062024-04-012025-03-31 SC173406business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC173406business:FilletedAccounts2024-04-012025-03-31 SC1734062025-03-31 SC173406business:Director12024-04-012025-03-31 SC173406business:Director22024-04-012025-03-31 SC173406business:RegisteredOffice2024-04-012025-03-31 SC1734062024-03-31 SC173406core:WithinOneYear2025-03-31 SC173406core:WithinOneYear2024-03-31 SC173406core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC173406core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC173406core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC173406core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC173406core:PreviouslyStatedAmount2025-03-31 SC173406core:PreviouslyStatedAmount2024-03-31 SC173406business:SmallEntities2024-04-012025-03-31 SC173406countries:Scotland2024-04-012025-03-31 SC173406core:PlantMachinery2024-04-012025-03-31 SC173406core:PlantMachinery2024-03-31 SC173406core:PlantMachinery2025-03-31 SC173406core:DisposalsRepaymentsInvestments2025-03-31 SC1734062023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC173406 (Scotland)
Centrifuge Maintenance Services Limited Unaudited accounts for the year ended 31 March 2025
Centrifuge Maintenance Services Limited Unaudited accounts Contents
Page
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Centrifuge Maintenance Services Limited Company Information for the year ended 31 March 2025
Directors
A Lindsay E Kelly
Company Number
SC173406 (Scotland)
Registered Office
123 Balshagray Avenue Glasgow G11 7EG
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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Centrifuge Maintenance Services Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
363 
489 
Investments
- 
53,731 
363 
54,220 
Current assets
Inventories
127,000 
124,000 
Debtors
34,507 
93,073 
Cash at bank and in hand
278,368 
186,509 
439,875 
403,582 
Creditors: amounts falling due within one year
(198,594)
(158,470)
Net current assets
241,281 
245,112 
Total assets less current liabilities
241,644 
299,332 
Provisions for liabilities
Deferred tax
(69)
(93)
Net assets
241,575 
299,239 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
241,571 
299,235 
Shareholders' funds
241,575 
299,239 
For the year ending 31 March 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 of Directors and authorised for issue on 1 July 2025 and were signed on its behalf by
A Lindsay Director Company Registration No. SC173406
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Centrifuge Maintenance Services Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Centrifuge Maintenance Services Limited is a private company, limited by shares, registered in Scotland, registration number SC173406. The registered office is 123 Balshagray Avenue, Glasgow, G11 7EG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
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
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover includes revenue earned from the sale of goods and the rendering of maintenance services.
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:
Plant & machinery
25% on cost
Inventories
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Investments
Fixed asset investments are stated at cost.
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Centrifuge Maintenance Services Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
22,303 
At 31 March 2025
22,303 
Depreciation
At 1 April 2024
21,814 
Charge for the year
126 
At 31 March 2025
21,940 
Net book value
At 31 March 2025
363 
At 31 March 2024
489 
5
Investments
Other investments 
£ 
Valuation at 1 April 2024
53,731 
Disposals
(53,731)
Valuation at 31 March 2025
- 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
33,657 
92,223 
Accrued income and prepayments
850 
850 
34,507 
93,073 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
14,044 
17,740 
Trade creditors
2,176 
1,481 
Taxes and social security
23,047 
12,305 
Other creditors
60,802 
25,040 
Loans from directors
97,525 
88,330 
Accruals
1,000 
1,000 
Deferred income
- 
12,574 
198,594 
158,470 
8
Average number of employees
During the year the average number of employees was 6 (2024: 5).
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