REGISTERED NUMBER: 04154268 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

CENTRAL MOVES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S D Rust

K Rust

SECRETARY:

REGISTERED OFFICE:

Unit 5 The Skills Centre

Twickenham Trading Estate

Rugby Road

Twickenham

Middlesex

TW1 1DQ

REGISTERED NUMBER:

04154268 (England and Wales)

ACCOUNTANTS:

Brahams & Co

Chartered Accountants

43 Wren Crescent

Bushey Heath

Watford

Hertfordshire

WD23 1AN

FIXED ASSETS

Tangible assets

4

68,057

142,156

CURRENT ASSETS

Debtors

5

500,716

359,787

Cash at bank and in hand

9,697

3,295

510,413

363,082

CREDITORS

Amounts falling due within one year

6

335,278

290,299

NET CURRENT ASSETS

175,135

72,783

TOTAL ASSETS LESS CURRENT LIABILITIES

243,192

214,939

CREDITORS

Amounts falling due after more than one year

7

(70,196

)

(116,485

)

PROVISIONS FOR LIABILITIES

(15,126

)

(29,855

)

NET ASSETS

157,870

68,599

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

157,770

68,499

157,870

68,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 6 January 2026 and were signed on its behalf by:

S D Rust - Director

1.	STATUTORY INFORMATION

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

2.	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.

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 etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2024

9,132

550,024

559,156

Additions

-

11,730

11,730

Disposals

-

(148,502

)

(148,502

)

At 28 February 2025

9,132

413,252

422,384

DEPRECIATION

At 1 March 2024

4,565

412,435

417,000

Charge for year

2,282

48,215

50,497

Eliminated on disposal

-

(113,170

)

(113,170

)

At 28 February 2025

6,847

347,480

354,327

NET BOOK VALUE

At 28 February 2025

2,285

65,772

68,057

At 29 February 2024

4,567

137,589

142,156

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

194,262

148,345

Amounts owed by group undertakings

226,000

135,000

Amounts owed by associates

-

40,714

Other debtors

80,454

35,728

500,716

359,787

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

8,360

10,648

Hire purchase contracts

24,517

56,000

Trade creditors

62,460

63,663

Amounts owed to associates

11,186

-

Taxation and social security

184,776

147,124

Other creditors

43,979

12,864

335,278

290,299

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

1,919

12,632

Hire purchase contracts

68,277

103,853

70,196

116,485

8.	OTHER FINANCIAL COMMITMENTS

At 29th February 2024 the company had annual commitments in respect of operating leases as follows:

Land and Other

Buildings Assets

£ £

Operating leases that expire:

- Within one year - 4,851

- In the second to fifth years inclusive 48,000 2,829

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Central Moves Group Limited.