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Registered number: 11479077
Certus Services Ltd
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 July 2025
Certus Services Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Director's Report | 2
Accountant's Report | 3
Profit and Loss Account | 4
Balance Sheet | 5
Statement of Changes in Equity | 6
Notes to the Financial Statements | 7—8

Page 1
Certus Services Ltd
Company Information
For The Year Ended 31 July 2025
Company Information

Director | M Hill
Company Number | 11479077
Registered Office | C/O Digi Accountancy
| Sun House
| 2 - 4 Little Peter Street
| Manchester
| M15 4PS
Accountants | DIGI Accountancy Ltd
| Sun House
| 2 - 4 Little Peter Street
| Manchester
| M15 4PS

Page 1
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Certus Services Ltd
Company No. 11479077
Director's Report For The Year Ended 31 July 2025
Director's Report
The director presents his report and the financial statements for the year ended 31 July 2025.
Directors
The director who held office during the year were as follows:

M Hill

Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

M Hill Director
14/11/2025

Page 2
Page 3
Certus Services Ltd
Accountant's Report
For The Year Ended 31 July 2025
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Certus Services Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Certus Services Ltd for the year ended 31 July 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Certus Services Ltd , as a body, in accordance with the terms of our engagement letter dated 25 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of Certus Services Ltd and state those matters that we have agreed to state to the director of Certus Services Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Certus Services Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Certus Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Certus Services Ltd . You consider that Certus Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Certus Services Ltd . 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 financial statements.

14/11/2025

DIGI Accountancy Ltd
Sun House
2 - 4 Little Peter Street
Manchester
M15 4PS
Page 3
Page 4
Certus Services Ltd
Profit and Loss Account
For The Year Ended 31 July 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 129,907 |  | 136,494
GROSS PROFIT |  | 129,907 |  | 136,494
Administrative expenses |  | (70,878 ) |  | (49,123 )
OPERATING PROFIT |  | 59,029 |  | 87,371
Other interest receivable and similar income |  | 434 |  | -
PROFIT BEFORE TAXATION |  | 59,463 |  | 87,371
Tax on Profit |  | (15,931 ) |  | (4,672 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 43,532 |  | 82,699

The notes on pages 7 to 8 form part of these financial statements.
Page 4
Page 5
Certus Services Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 51,099 |  | 65,728
|  |  | 51,099 |  | 65,728
CURRENT ASSETS
Debtors | 5 | 31,340 |  | 19,566 |
Cash at bank and in hand |  | 81,272 |  | 67,881 |
|  | 112,612 |  | 87,447 |
Creditors: Amounts Falling Due Within One Year | 6 | (24,565 ) |  | (14,561 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 88,047 |  | 72,886
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 139,146 |  | 138,614
NET ASSETS |  |  | 139,146 |  | 138,614
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 139,136 |  | 138,604
SHAREHOLDERS' FUNDS |  |  | 139,146 |  | 138,614

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

M Hill Director
14/11/2025

The notes on pages 7 to 8 form part of these financial statements.
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Page 6
Certus Services Ltd
Statement of Changes in Equity
For The Year Ended 31 July 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 August 2023 | 10 | 119,905 | 119,915
Profit for the year and total comprehensive income | - | 82,699 | 82,699
Dividends paid | - | (64,000) | (64,000)
As at 31 July 2024 and 1 August 2024 | 10 | 138,604 | 138,614
Profit for the year and total comprehensive income | - | 43,532 | 43,532
Dividends paid | - | (43,000) | (43,000)
As at 31 July 2025 | 10 | 139,136 | 139,146

Page 6
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Certus Services Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Certus Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11479077 . The registered office is C/O Digi Accountancy, Sun House, 2 - 4 Little Peter Street, Manchester, M15 4PS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There have been no judgements, estimates or assumptions made in the preparation of these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% straight line

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 7
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Certus Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 78,895 | 2,640 | 6,151 | 87,686
Additions | - | - | 2,512 | 2,512
As at 31 July 2025 | 78,895 | 2,640 | 8,663 | 90,198
Depreciation
As at 1 August 2024 | 14,793 | 1,857 | 5,308 | 21,958
Provided during the period | 16,025 | 196 | 920 | 17,141
As at 31 July 2025 | 30,818 | 2,053 | 6,228 | 39,099
Net Book Value
As at 31 July 2025 | 48,077 | 587 | 2,435 | 51,099
As at 1 August 2024 | 64,102 | 783 | 843 | 65,728

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,040 |  | 19,320
Prepayments and accrued income | 620 |  | 246
Amounts owed by group undertakings | 7,680 |  | -
| 31,340 |  | 19,566

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8 |  | 7
Corporation tax | 15,930 |  | 4,597
Other taxes and social security | 26 |  | -
VAT | 8,545 |  | 9,598
Director's loan account | 56 |  | 359
| 24,565 |  | 14,561

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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