CENTREVIEW (INVESTMENTS) LTD


Directors	JEYABALADEVAN, Mahadevan
	JEYABALADEVAN, Yasothara


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	10069362 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		2,000,000		2,000,000
			2,000,000		2,000,000
Current assets
Debtors	4	531,980		444,232
Cash at bank and on hand		6,138		22,949
		538,118		467,181
Creditors amounts falling due within one year	5	(294,582)		(233,308)
Net current assets (liabilities)			243,536		233,873
Total assets less current liabilities			2,243,536		2,233,873
Creditors amounts falling due after one year	6		(749,639)		(757,731)
Provisions for liabilities	7		(121,405)		(121,405)
Net assets			1,372,492		1,354,737
Capital and reserves
Called up share capital			1,000		1,000
Revaluation reserve			517,572		517,572
Other reserves			809,382		809,382
Profit and loss account			44,538		26,783
Shareholders' funds	9,10		1,372,492		1,354,737

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 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 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 Board of Directors on 4 December 2025, and are signed on its behalf by:

JEYABALADEVAN, Mahadevan
Director
Registered Company No. 10069362

CENTREVIEW (INVESTMENTS) LTD

Notes to the Financial Statements
for the year ended 31 March 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.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Investment property
	The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the director at 31/03/2025. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties


		£
	Fair value at 01 April 24	2,000,000
	At 31 March 25	2,000,000

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	529,141	442,698
Prepayments and accrued income	2,839	1,534
Total	531,980	444,232

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	3,484	3,672
Bank borrowings and overdrafts	12,534	11,780
Taxation and social security	250,650	190,108
Other creditors	27,914	27,748
Total	294,582	233,308

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	749,639	757,731
Total	749,639	757,731


	Included in creditors after one year, bank loan of £737,584 (£740,987 31.03.24) was due to State Bank of India (UK) Ltd. The loan is secured by legal charges over the freehold property known as Summerhill Service Station Southend Arterial Road, Basildon SS14 3JN.

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	121,405	121,405
Total	121,405	121,405

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
JEYABALADEVAN, Mahadevan	68,167	57,998	0	126,165
	68,167	57,998	0	126,165


	S455 tax has been provided on the outstanding director loan balance at the balance sheet date.

9.	Fair value reserve


		£
	Fair value reserve at 01 April 24	809,382
	At 31 March 25	809,382

10.	Revaluation reserve


		£
	Reserve at 01 April 24	517,572
	At 31 March 25	517,572