Company registration number 07041860 (England and Wales)
CENTURION CLUB MANAGEMENT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
CENTURION CLUB MANAGEMENT LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
CENTURION CLUB MANAGEMENT LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CENTURION CLUB MANAGEMENT LTD FOR THE YEAR ENDED 28 FEBRUARY 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Centurion Club Management Ltd for the year ended 28 February 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Centurion Club Management Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Centurion Club Management Ltd and state those matters that we have agreed to state to the Board of Directors of Centurion Club Management Ltd, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Centurion Club Management Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Centurion Club Management Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Centurion Club Management Ltd. You consider that Centurion Club Management Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Centurion Club Management Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Kirk Rice LLP
18 February 2026
The Courtyard
High Street
Ascot
Berkshire
SL5 7HP
CENTURION CLUB MANAGEMENT LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
9,543,871
9,777,061
Current assets
Debtors
5
12,045
12,045
Cash at bank and in hand
130,504
32
142,549
12,077
Creditors: amounts falling due within one year
6
(2,335,652)
(2,024,449)
Net current liabilities
(2,193,103)
(2,012,372)
Total assets less current liabilities
7,350,768
7,764,689
Creditors: amounts falling due after more than one year
7
(22,031,903)
(20,749,990)
Provisions for liabilities
819,952
819,952
Net liabilities
(13,861,183)
(12,165,349)
Capital and reserves
Called up share capital
102
102
Profit and loss reserves
(13,861,285)
(12,165,451)
Total equity
(13,861,183)
(12,165,349)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

CENTURION CLUB MANAGEMENT LTD
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2025
28 February 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 18 February 2026 and are signed on its behalf by:
Mr J S Evans
Director
Company registration number 07041860 (England and Wales)
CENTURION CLUB MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
1
Accounting policies
Company information

Centurion Club Management Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Courtyard, High Street, Ascot, Berkshire, SL5 7HP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. This is dependent on the continued support and provision of unsecured funding from shareholders and directors totalling £17,642,455 (2023: £16,298,122).

1.3
Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is generated by rental income and site management fees and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost of buildings
Plant and equipment
5% and 20% reducing balance
Fixtures and fittings
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

CENTURION CLUB MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 29 February 2024
9,476,691
1,659,183
11,135,874
Additions
313,207
5,000
318,207
Disposals
(319,848)
-
0
(319,848)
At 28 February 2025
9,470,050
1,664,183
11,134,233
Depreciation and impairment
At 29 February 2024
661,957
696,856
1,358,813
Depreciation charged in the year
147,177
84,372
231,549
At 28 February 2025
809,134
781,228
1,590,362
Carrying amount
At 28 February 2025
8,660,916
882,955
9,543,871
At 28 February 2024
8,814,734
962,327
9,777,061
CENTURION CLUB MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
12,045
12,045
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
763,946
50,172
Taxation and social security
53,257
39,456
Other creditors
1,510,527
1,926,899
Accruals and deferred income
7,922
7,922
2,335,652
2,024,449
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans
22,031,903
20,749,990

Included in loans greater than one year is £2,933,534 (2024: £3,107,534), secured by way of legal charge over the freehold property of the company.

8
Controlling party

The controlling party is J S Evans.

The ultimate controlling party is Pronk Participatie B.V, a company registered in the Netherlands whose registered number is 08138779 and whose registered office is Cornelis Martlinglaan 4, Hoevelaken 3871WD.

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