Company Registration No. 10977126 (England and Wales)
CENTAUR BUILD LTD
Unaudited accounts
for the year ended 31 March 2025
CENTAUR BUILD LTD
Unaudited accounts
Contents
CENTAUR BUILD LTD
Company Information
for the year ended 31 March 2025
Company Number
10977126 (England and Wales)
Registered Office
182 HILL END LANE
ST. ALBANS
AL4 0AB
ENGLAND
CENTAUR BUILD LTD
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
25,483
30,349
Creditors: amounts falling due within one year
(36,882)
(9,415)
Net current assets
1,880
35,098
Total assets less current liabilities
1,880
35,098
Creditors: amounts falling due after more than one year
(1,000)
(3,000)
Called up share capital
200
200
Profit and loss account
680
31,898
Shareholders' funds
880
32,098
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 director acknowledges his 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 and authorised for issue on 3 June 2025 and were signed on its behalf by
Eugene Herbst
Director
Company Registration No. 10977126
CENTAUR BUILD LTD
Notes to the Accounts
for the year ended 31 March 2025
CENTAUR BUILD LTD is a private company, limited by shares, registered in England and Wales, registration number 10977126. The registered office is 182 HILL END LANE, ST. ALBANS, AL4 0AB, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted.
Amounts falling due within one year
Other debtors
12,579
13,414
CENTAUR BUILD LTD
Notes to the Accounts
for the year ended 31 March 2025
5
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,000
2,000
Taxes and social security
5,815
5,503
Loans from directors
27,789
-
6
Creditors: amounts falling due after more than one year
2025
2024
7
Transactions with related parties
Mr. E.Herbst is the sole director of the company and owns 50% of the issued share capital.
At the balance sheet date the company owed the director £27,789 (2024-£nil)
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).