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REGISTERED NUMBER: 05434298 (England and Wales)

Financial Statements

for the Year Ended 30 April 2025

for

Cen Coutts Limited

| Cen Coutts Limited (Registered number: 05434298) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Cen Coutts Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | Mr K R Mitchell

| Mrs T J Coutts

| SECRETARY: | Mrs T J Coutts

| REGISTERED OFFICE: | Newland House

| The Point

| Weaver Road

| LINCOLN

| Lincolnshire

| LN6 3QN

| REGISTERED NUMBER: | 05434298 (England and Wales)

| ACCOUNTANTS: | Nicholsons

| Chartered Accountants

| Newland House

| The Point

| Weaver Road

| LINCOLN

| Lincolnshire

| LN6 3QN

| BANKERS: | The Co-operative Bank

| Saltergate

| LINCOLN

| LN2 1DG

| Cen Coutts Limited (Registered number: 05434298) |

Abridged Statement of Financial Position

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,160 |  | 2,436 |  |

CURRENT ASSETS

Stocks | 11,746 |  | 14,892 |  |

Debtors | 100 |  | 125 |  |

Cash at bank and in hand | 915 |  | 653 |  |

12,761 |  | 15,670 |  |

CREDITORS

Amounts falling due within one year | 24,499 |  | 19,822 |  |

NET CURRENT LIABILITIES | (11,738 | ) | (4,152 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (9,578 | ) | (1,716 | ) |

CREDITORS

Amounts falling due after more than one year | (1,174 | ) | (3,194 | ) |

PROVISIONS FOR LIABILITIES | - |  | (177 | ) |

NET LIABILITIES | (10,752 | ) | (5,087 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (10,754 | ) | (5,089 | ) |

SHAREHOLDERS' FUNDS | (10,752 | ) | (5,087 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

| Cen Coutts Limited (Registered number: 05434298) |

Abridged Statement of Financial Position - continued

30 April 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 January 2026 and were signed on its behalf by:

Mr K R Mitchell - Director

| Cen Coutts Limited (Registered number: 05434298) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Cen Coutts Limited 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.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on 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.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Cen Coutts Limited (Registered number: 05434298) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows:

| Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

| Cash at bank is classified as a basic financial instrument and is measured at transaction price.

| Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 5,523 |  |

| DEPRECIATION

| At 1 May 2024 | 3,087 |  |

| Charge for year | 276 |  |

| At 30 April 2025 | 3,363 |  |

| NET BOOK VALUE

| At 30 April 2025 | 2,160 |  |

| At 30 April 2024 | 2,436 |  |

5. | RELATED PARTY DISCLOSURES

| At 30 April 2025 included in creditors was a balance of £21,352 owed to Mr K R Mitchell (2024: £16,070). This loan is unsecured, interest free and repayable on demand.