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Company Registration No. 06329806 (England and Wales)
Centre Locations Limited Unaudited accounts for the year ended 31 December 2024
Centre Locations Limited Unaudited accounts Contents
Page
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Centre Locations Limited Company Information for the year ended 31 December 2024
Directors
Guy Watson Charles Champion
Company Number
06329806 (England and Wales)
Registered Office
110 Kensington Church Street London W8 4BH
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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Centre Locations Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
615,358 
647,927 
Tangible assets
46,663 
50,378 
Investments
- 
183,970 
662,021 
882,275 
Current assets
Debtors
175,432 
185,059 
Cash at bank and in hand
42,217 
77,047 
217,649 
262,106 
Creditors: amounts falling due within one year
(434,951)
(436,850)
Net current liabilities
(217,302)
(174,744)
Total assets less current liabilities
444,719 
707,531 
Creditors: amounts falling due after more than one year
(130,022)
(239,559)
Provisions for liabilities
Deferred tax
(11,666)
(12,595)
Net assets
303,031 
455,377 
Capital and reserves
Called up share capital
1,387 
1,401 
Share premium
129,549 
144,534 
Profit and loss account
172,095 
309,442 
Shareholders' funds
303,031 
455,377 
For the year ending 31 December 2024 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 12 September 2025 and were signed on its behalf by
Guy Watson Director Company Registration No. 06329806
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Centre Locations Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Centre Locations Limited is a private company, limited by shares, registered in England and Wales, registration number 06329806. The registered office is 110 Kensington Church Street, London, W8 4BH.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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
33% / 25% reducing balance
Motor vehicles
25% straight line
Fixtures & fittings
10% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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. Deferred tax assets and liabilities are not discounted.
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Centre Locations Limited Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
1,039,705 
Additions
78,490 
At 31 December 2024
1,118,195 
Amortisation
At 1 January 2024
391,778 
Charge for the year
111,059 
At 31 December 2024
502,837 
Net book value
At 31 December 2024
615,358 
At 31 December 2023
647,927 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
30,664 
122,880 
153,544 
Additions
2,495 
- 
2,495 
At 31 December 2024
33,159 
122,880 
156,039 
Depreciation
At 1 January 2024
27,099 
76,067 
103,166 
Charge for the year
1,529 
4,681 
6,210 
At 31 December 2024
28,628 
80,748 
109,376 
Net book value
At 31 December 2024
4,531 
42,132 
46,663 
At 31 December 2023
3,565 
46,813 
50,378 
6
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2024
183,970 
Disposals
(183,970)
Valuation at 31 December 2024
- 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
155,659 
165,980 
Accrued income and prepayments
18,244 
17,226 
Other debtors
1,529 
1,853 
175,432 
185,059 
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Centre Locations Limited Notes to the Accounts for the year ended 31 December 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
128,092 
128,115 
Trade creditors
6,116 
5,749 
Taxes and social security
251,271 
205,917 
Other creditors
1,339 
1,163 
Loans from directors
(247,189)
(198,586)
Accruals
1,163 
1,163 
Deferred income
294,159 
293,329 
434,951 
436,850 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
130,022 
239,559 
10
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
11,666 
12,595 
2024 
2023 
£ 
£ 
Provision at start of year
12,595 
15,745 
Credited to the profit and loss account
(929)
(3,150)
Provision at end of year
11,666 
12,595 
11
Average number of employees
During the year the average number of employees was 10 (2023: 9).
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