CENTRELINE DESIGNS (UK) LIMITED


Director	GASKELL, Clive


Registered Address	38 Wigan Road
	Standish
	Wigan
	WN6 0BA


Registered Number	02545927 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,568		3,907
Tangible assets	4		369		386
			2,937		4,293
Current assets
Debtors	5	4,440		7,194
Cash at bank and on hand		51,206		50,746
		55,646		57,940
Creditors amounts falling due within one year	6	(3,115)		(4,341)
Net current assets (liabilities)			52,531		53,599
Total assets less current liabilities			55,468		57,892
Net assets			55,468		57,892
Capital and reserves
Called up share capital			2		2
Profit and loss account			55,466		57,890
Shareholders' funds			55,468		57,892

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 November 2025, and are signed on its behalf by:

GASKELL, Clive
Director
Registered Company No. 02545927

CENTRELINE DESIGNS (UK) LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 October 24	4,019	4,019
At 30 September 25	4,019	4,019
Amortisation and impairment
At 01 October 24	112	112
Charge for year	1,339	1,339
At 30 September 25	1,451	1,451
Net book value
At 30 September 25	2,568	2,568
At 30 September 24	3,907	3,907

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 October 24	15	2,878	2,893
Additions	-	258	258
At 30 September 25	15	3,136	3,151
Depreciation and impairment
At 01 October 24	15	2,492	2,507
Charge for year	-	275	275
At 30 September 25	15	2,767	2,782
Net book value
At 30 September 25	-	369	369
At 30 September 24	-	386	386

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	4,440	5,790
Other debtors	-	118
Prepayments and accrued income	-	1,286
Total	4,440	7,194


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	2,695	3,921
Accrued liabilities and deferred income	420	420
Total	3,115	4,341


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.