Centaur Property Investments Limited - Limited company accounts 24.3

REGISTERED NUMBER: 03670881 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Centaur Property Investments Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

A G Fernback

REGISTERED OFFICE:

The Beechwood Centre

40 Lower Gravel Road

Bromley

Kent

BR2 8GP

REGISTERED NUMBER:

03670881 (England and Wales)

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of rental, management and trading of commercial properties.

DIRECTOR

A G Fernback held office during the whole of the period from 1 January 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A G Fernback - Director

9 September 2025

REVENUE

673,321

1,456,878

Cost of sales

456,310

731,034

GROSS PROFIT

217,011

725,844

Administrative expenses

170,206

305,416

OPERATING PROFIT

4

46,805

420,428

Interest receivable and similar income

-

46

46,805

420,474

Interest payable and similar expenses

183,361

189,447

(LOSS)/PROFIT BEFORE TAXATION

(136,556

)

231,027

Tax on (loss)/profit

(5,690

)

216,976

(LOSS)/PROFIT FOR THE FINANCIAL
YEAR

(130,866

)

14,051

FIXED ASSETS

Property, plant and equipment

5

4,448,960

4,444,495

CURRENT ASSETS

Debtors

6

2,766,084

4,150,559

Cash at bank

1,025,478

7,676

3,791,562

4,158,235

CREDITORS

Amounts falling due within one year

7

4,069,292

4,300,634

NET CURRENT LIABILITIES

(277,730

)

(142,399

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,171,230

4,302,096

CREDITORS

Amounts falling due after more than one
year

8

2,655,047

NET ASSETS

1,516,183

1,647,049

CAPITAL AND RESERVES

Called up share capital

2

Revaluation reserve

9

2,744,146

Other reserves

(176,576

)

(176,576

)

Retained earnings

(1,051,389

)

(920,523

)

SHAREHOLDERS' FUNDS

1,516,183

1,647,049

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 9 September 2025 and were signed by:

A G Fernback - Director

1.	STATUTORY INFORMATION

Centaur Property Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.12.24

31.12.23

£

Depreciation - owned assets

3,117

2,661

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 January 2024

4,425,000

68,394

4,493,394

Additions

-

7,582

At 31 December 2024

4,425,000

75,976

4,500,976

DEPRECIATION

At 1 January 2024

-

48,899

Charge for year

-

3,117

At 31 December 2024

-

52,016

NET BOOK VALUE

At 31 December 2024

4,425,000

23,960

4,448,960

At 31 December 2023

4,425,000

19,495

4,444,495

Cost or valuation at 31 December 2024 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2024

2,726,218

-

2,726,218

Cost

1,698,782

75,976

1,774,758

4,425,000

75,976

4,500,976

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

46,333

47,118

Other debtors

2,719,751

4,103,441

2,766,084

4,150,559

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade creditors

250,779

69,963

Taxation and social security

14,961

34,276

Other creditors

3,803,552

4,196,395

4,069,292

4,300,634

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.24

31.12.23

£

Bank loans

2,321,958

Other creditors

333,089

2,655,047

9.

RESERVES

Revaluation

reserve

£

At 1 January 2024

and 31 December 2024

2,744,146

10.	RELATED PARTY DISCLOSURES

At the year end the company was owed/(owing) the following amounts from/to other group entities.

2023

2024

Centaur Property Group Ltd

3,054,670.04

2,196,792.70

Centaur Property Estates Ltd

169,043.22

139,967.20

Alpenmile Properties Ltd

(181,340.72

)

(180,440.72

)

Spedho Ltd

(54,000

)

(88,000.00

)

Centaur Property Company Ltd

12,500

14,000.00

Kingsway London Ltd

(59,777

)

(59,777

)

Big Padlock Group Ltd

12,318.73

10,136.52

Barclay Property Trading LLP

(8,078.22

)

(8,078.22

)

Champion Properties LLP

(51,500.00

)

(139,154.10

)

Knowlwood Trading LLP

(60,480.00

)

(50,065.42

)

Barclay Commercial Estates Ltd

(3,192.41

)

(3,192.41

)

Big Padlock Ltd

(21,267.22

)

(21,267.22

)

Centaur Financing Ltd

323,729.01