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COMPANY REGISTRATION NUMBER: 00874154
Cestrian Commission Agents Limited
Unaudited Financial Statements
For the year ended
31 March 2025
Cestrian Commission Agents Limited
Financial Statements
Year ended 31st March 2025
Contents
Pages
Directors' report
1
Statement of income and retained earnings
2
Statement of financial position
3
Notes to the financial statements
4 to 5
The following pages do not form part of the financial statements
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements
7
Cestrian Commission Agents Limited
Directors' Report
Year ended 31st March 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025 .
Directors
The directors who served the company during the year were as follows:
Mr P K O'Brien
Mr A O'Brien
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 20 August 2025 and signed on behalf of the board by:
Mr P K O'Brien
Mr A O'Brien
Director
Director
Registered office:
10 Ashfield Terrace
Chester-le-Street
Co. Durham
Cestrian Commission Agents Limited
Statement of Income and Retained Earnings
Year ended 31st March 2025
2025
2024
Note
£
£
Turnover
57,198
----
--------
Gross profit
57,198
Administrative expenses
1,015
14,413
-------
--------
Operating (loss)/profit
( 1,015)
42,785
-------
--------
(Loss)/profit before taxation
( 1,015)
42,785
Tax on (loss)/profit
( 193)
8,129
-------
--------
(Loss)/profit for the financial year and total comprehensive income
( 822)
34,656
-------
--------
Dividends paid and payable
( 41,000)
Retained earnings at the start of the year
402
6,746
----
--------
Retained (losses)/earnings at the end of the year
( 420)
402
----
--------
All the activities of the company are from continuing operations.
Cestrian Commission Agents Limited
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
£
Current assets
Debtors
5
1,319
4,463
Cash at bank and in hand
1,106
5,555
-------
--------
2,425
10,018
Creditors: amounts falling due within one year
6
2,843
9,614
-------
--------
Net current (liabilities)/assets
( 418)
404
----
----
Total assets less current liabilities
( 418)
404
----
----
Net (liabilities)/assets
( 418)
404
----
----
Capital and reserves
Called up share capital
2
2
Profit and loss account
( 420)
402
----
----
Shareholders (deficit)/funds
( 418)
404
----
----
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31st March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 20 August 2025 , and are signed on behalf of the board by:
Mr P K O'Brien
Mr A O'Brien
Director
Director
Company registration number: 00874154
Cestrian Commission Agents Limited
Notes to the Financial Statements
Year ended 31st March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Ashfield Terrace, Chester-le-Street, Co. Durham.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax which the Company expects to be pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 2 ).
5. Debtors
2025
2024
£
£
Other debtors
1,319
4,463
-------
-------
6. Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
9,254
Other creditors
2,843
360
-------
-------
2,843
9,614
-------
-------
7. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward
Advances/ (credits) to the directors
Balance outstanding
£
£
£
The Directors
3,337
( 6,000)
( 2,663)
-------
-------
-------
2024
Balance brought forward
Advances/ (credits) to the directors
Balance outstanding
£
£
£
The Directors
( 21)
3,358
3,337
----
-------
-------
8. Related party transactions
The company was under the control of Mr P K and Mr A O'Brien throughout the year.
Cestrian Commission Agents Limited
Management Information
Year ended 31st March 2025
The following pages do not form part of the financial statements.
Cestrian Commission Agents Limited
Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Cestrian Commission Agents Limited
Year ended 31st March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cestrian Commission Agents Limited for the year ended 31st March 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Cestrian Commission Agents Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Cestrian Commission Agents Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cestrian Commission Agents Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Cestrian Commission Agents Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cestrian Commission Agents Limited. You consider that Cestrian Commission Agents Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Cestrian Commission Agents Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
B.J.STRAUGHAN AND CO Chartered accountants
Epworth House 7 Lucy Street Chester le Street Co. Durham DH3 3UP
14 August 2025