Cent Consultants Limited

Cent Consultants Limited
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2025

Principal activities

The companys principal activity during the year was that of event management and promotion.

Directors

The directors who served the company throughout the year were as follows:

Giles Patrick Denton Toosey

Charlotte Elizabeth Nona Toosey

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 including Section 1A on "Small Entities". Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.In preparing these financial statements, the directors are required to :<ul><li>select suitable accounting policies and then apply them consistently</li><li>make judgements and accounting estimates that are reasonable and prudent</li><li>state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and</li><li>prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.</li></ul>The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Giles Patrick Denton Toosey
Director

Date approved: 22 December 2025

Cent Consultants Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	3,391	2,959
		3,391	2,959
Current assets
Debtors	4	237,651	176,982
Cash at bank and in hand		26,708	37,730
		264,359	214,712
Creditors: amount falling due within one year	5	(96,527)	(141,804)
Net current assets		167,832	72,908

Total assets less current liabilities		171,223	75,867
Creditors: amount falling due after more than one year	6	(24,365)	(29,844)
Provisions for liabilities	7	(848)	(562)
Net assets		146,010	45,461

Capital and reserves
Called up share capital		2	2
Profit and loss account		146,008	45,459
Shareholders' funds		146,010	45,461

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 22 December 2025 and were signed on its behalf by:

-------------------------------
Giles Patrick Denton Toosey
Director

Cent Consultants Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Cent Consultants Limited is a private company, limited by shares, registered in England and Wales, registration number 07453916, registration address Heathcote House, Green Lane, Stratfield Saye, Hampshire, RG7 2EB.

The presentation currency is £ sterling.

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.

Turnover

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

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

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

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

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

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	6,712	4,096	4,449	15,257
Additions	-	1,200	-	1,200
Disposals	-	-	-	-
At 31 March 2025	6,712	5,296	4,449	16,457
Depreciation
At 01 April 2024	5,998	3,796	2,504	12,298
Charge for year	178	104	486	768
On disposals	-	-	-	-
At 31 March 2025	6,176	3,900	2,990	13,066
Net book values
Closing balance as at 31 March 2025	536	1,396	1,459	3,391
Opening balance as at 01 April 2024	714	300	1,945	2,959

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	31,702	20,901
Prepayments & Accrued Income	122,569	77,486
Other Debtors	83,380	78,394
Directors' Current Accounts	-	201
	237,651	176,982

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,660	13,722
Bank Loans	5,481	5,346
Social Security and Other Taxes	49,521	68,627
Accruals and deferred income	5,190	54,109
Other Creditors	38	-
Directors' Current Accounts	34,637	-
	96,527	141,804

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank loans - 1-2 years	5,619	5,481
Bank loans - 2-5 years	17,725	17,288
Bank loans more 5 yr by installment	1,021	7,075
	24,365	29,844

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	848		562
	848		562

Registered Number: 07453916
England and Wales
CENT CONSULTANTS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025