Centura Group Limited 05676721 false 2024-07-01 2025-06-30 2025-06-30 2025-06-30 The principal activity of the company is the provision of management services to all group companies Digita Accounts Production Advanced 6.30.9574.0 true true true true false true false false false false false false false false false 05676721 2024-07-01 2025-06-30 05676721 2025-06-30 05676721 bus:OrdinaryShareClass1 bus:Consolidated 2025-06-30 05676721 bus:Consolidated 2025-06-30 05676721 bus:Consolidated 2 2025-06-30 05676721 2 2025-06-30 05676721 core:ProvisionsDeferredTax 2025-06-30 05676721 core:Non-controllingInterests bus:Consolidated 2025-06-30 05676721 core:RetainedEarningsAccumulatedLosses 2025-06-30 05676721 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-06-30 05676721 core:ShareCapital 2025-06-30 05676721 core:ShareCapital bus:Consolidated 2025-06-30 05676721 core:SharePremium 2025-06-30 05676721 core:SharePremium bus:Consolidated 2025-06-30 05676721 core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests bus:Consolidated 2025-06-30 05676721 core:CurrentFinancialInstruments 2025-06-30 05676721 core:CurrentFinancialInstruments bus:Consolidated 2025-06-30 05676721 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 05676721 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2025-06-30 05676721 core:Non-currentFinancialInstruments 2025-06-30 05676721 core:Non-currentFinancialInstruments bus:Consolidated 2025-06-30 05676721 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 05676721 core:Non-currentFinancialInstruments core:AfterOneYear bus:Consolidated 2025-06-30 05676721 core:DevelopmentCostsCapitalisedDevelopmentExpenditure bus:Consolidated 2025-06-30 05676721 core:Goodwill bus:Consolidated 2025-06-30 05676721 core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 05676721 core:ProvisionsForImpairmentInvestments 2025-06-30 05676721 core:BetweenTwoFiveYears bus:Consolidated 2025-06-30 05676721 core:WithinOneYear bus:Consolidated 2025-06-30 05676721 core:FurnitureFittingsToolsEquipment bus:Consolidated 2025-06-30 05676721 core:LandBuildings bus:Consolidated 2025-06-30 05676721 core:MotorVehicles bus:Consolidated 2025-06-30 05676721 core:OtherPropertyPlantEquipment bus:Consolidated 2025-06-30 05676721 core:DeferredTaxation bus:Consolidated 2025-06-30 05676721 bus:FRS102 bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:Audited bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:FullAccounts bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:RegisteredOffice bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:Director1 bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:Director2 2024-07-01 2025-06-30 05676721 bus:Director2 bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:Director4 bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:Director5 bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:Director6 bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:HighestPaidDirector bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:OrdinaryShareClass1 bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:PrivateLimitedCompanyLtd bus:Consolidated 2024-07-01 2025-06-30 05676721 bus:ConsolidatedGroupCompanyAccounts 2024-07-01 2025-06-30 05676721 bus:Agent1 bus:Consolidated 2024-07-01 2025-06-30 05676721 core:OtherProvisionsContingentLiabilities bus:Consolidated 2024-07-01 2025-06-30 05676721 core:Non-controllingInterests bus:Consolidated 2024-07-01 2025-06-30 05676721 core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 05676721 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-07-01 2025-06-30 05676721 core:ShareCapital 2024-07-01 2025-06-30 05676721 core:ShareCapital bus:Consolidated 2024-07-01 2025-06-30 05676721 core:SharePremium 2024-07-01 2025-06-30 05676721 core:SharePremium bus:Consolidated 2024-07-01 2025-06-30 05676721 core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests bus:Consolidated 2024-07-01 2025-06-30 05676721 countries:RestWorldOutsideEurope bus:Consolidated 2024-07-01 2025-06-30 05676721 countries:UnitedKingdom bus:Consolidated 2024-07-01 2025-06-30 05676721 core:ComputerSoftware bus:Consolidated 2024-07-01 2025-06-30 05676721 core:DevelopmentCostsCapitalisedDevelopmentExpenditure bus:Consolidated 2024-07-01 2025-06-30 05676721 core:Goodwill bus:Consolidated 2024-07-01 2025-06-30 05676721 core:PlantEquipmentOtherAssetsUnderOperatingLeases bus:Consolidated 2024-07-01 2025-06-30 05676721 core:Buildings bus:Consolidated 2024-07-01 2025-06-30 05676721 core:FurnitureFittingsToolsEquipment bus:Consolidated 2024-07-01 2025-06-30 05676721 core:LandBuildings bus:Consolidated 2024-07-01 2025-06-30 05676721 core:MotorVehicles bus:Consolidated 2024-07-01 2025-06-30 05676721 core:OtherPropertyPlantEquipment bus:Consolidated 2024-07-01 2025-06-30 05676721 core:PlantMachinery bus:Consolidated 2024-07-01 2025-06-30 05676721 core:DeferredTaxation bus:Consolidated 2024-07-01 2025-06-30 05676721 core:AllSubsidiaries 2024-07-01 2025-06-30 05676721 core:AllSubsidiaries bus:Consolidated 2024-07-01 2025-06-30 05676721 core:Subsidiary1 2024-07-01 2025-06-30 05676721 core:Subsidiary2 2024-07-01 2025-06-30 05676721 core:Subsidiary3 2024-07-01 2025-06-30 05676721 core:Subsidiary4 2024-07-01 2025-06-30 05676721 core:Subsidiary5 2024-07-01 2025-06-30 05676721 core:Subsidiary6 2024-07-01 2025-06-30 05676721 core:Subsidiary7 2024-07-01 2025-06-30 05676721 core:Subsidiary8 2024-07-01 2025-06-30 05676721 core:Subsidiary9 2024-07-01 2025-06-30 05676721 core:ForeignTax bus:Consolidated 2024-07-01 2025-06-30 05676721 core:UKTax bus:Consolidated 2024-07-01 2025-06-30 05676721 countries:AllCountries bus:Consolidated 2024-07-01 2025-06-30 05676721 2024-06-30 05676721 bus:Consolidated 2024-06-30 05676721 core:Non-controllingInterests bus:Consolidated 2024-06-30 05676721 core:RetainedEarningsAccumulatedLosses 2024-06-30 05676721 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-06-30 05676721 core:ShareCapital 2024-06-30 05676721 core:ShareCapital bus:Consolidated 2024-06-30 05676721 core:SharePremium 2024-06-30 05676721 core:SharePremium bus:Consolidated 2024-06-30 05676721 core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests bus:Consolidated 2024-06-30 05676721 core:DevelopmentCostsCapitalisedDevelopmentExpenditure bus:Consolidated 2024-06-30 05676721 core:Goodwill bus:Consolidated 2024-06-30 05676721 core:FurnitureFittingsToolsEquipment bus:Consolidated 2024-06-30 05676721 core:LandBuildings bus:Consolidated 2024-06-30 05676721 core:MotorVehicles bus:Consolidated 2024-06-30 05676721 core:OtherPropertyPlantEquipment bus:Consolidated 2024-06-30 05676721 core:DeferredTaxation bus:Consolidated 2024-06-30 05676721 2023-07-01 2024-06-30 05676721 2024-06-30 05676721 bus:OrdinaryShareClass1 bus:Consolidated 2024-06-30 05676721 bus:Consolidated 2024-06-30 05676721 bus:Consolidated 2 2024-06-30 05676721 2 2024-06-30 05676721 core:ProvisionsDeferredTax 2024-06-30 05676721 core:Non-controllingInterests bus:Consolidated 2024-06-30 05676721 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-06-30 05676721 core:ShareCapital bus:Consolidated 2024-06-30 05676721 core:SharePremium bus:Consolidated 2024-06-30 05676721 core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests bus:Consolidated 2024-06-30 05676721 core:CurrentFinancialInstruments 2024-06-30 05676721 core:CurrentFinancialInstruments bus:Consolidated 2024-06-30 05676721 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 05676721 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2024-06-30 05676721 core:Non-currentFinancialInstruments 2024-06-30 05676721 core:Non-currentFinancialInstruments bus:Consolidated 2024-06-30 05676721 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 05676721 core:Non-currentFinancialInstruments core:AfterOneYear bus:Consolidated 2024-06-30 05676721 core:DevelopmentCostsCapitalisedDevelopmentExpenditure bus:Consolidated 2024-06-30 05676721 core:Goodwill bus:Consolidated 2024-06-30 05676721 core:CostValuation 2024-06-30 05676721 core:ProvisionsForImpairmentInvestments 2024-06-30 05676721 core:BetweenTwoFiveYears bus:Consolidated 2024-06-30 05676721 core:WithinOneYear bus:Consolidated 2024-06-30 05676721 core:FurnitureFittingsToolsEquipment bus:Consolidated 2024-06-30 05676721 core:LandBuildings bus:Consolidated 2024-06-30 05676721 core:MotorVehicles bus:Consolidated 2024-06-30 05676721 core:OtherPropertyPlantEquipment bus:Consolidated 2024-06-30 05676721 bus:HighestPaidDirector bus:Consolidated 2023-07-01 2024-06-30 05676721 bus:Consolidated 2023-07-01 2024-06-30 05676721 core:CapitalRedemptionReserve bus:Consolidated 2023-07-01 2024-06-30 05676721 core:CapitalRedemptionReserve core:PreviouslyStatedAmount 2023-07-01 2024-06-30 05676721 core:Non-controllingInterests bus:Consolidated 2023-07-01 2024-06-30 05676721 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2023-07-01 2024-06-30 05676721 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-07-01 2024-06-30 05676721 core:ShareCapital bus:Consolidated 2023-07-01 2024-06-30 05676721 core:ShareCapital core:PreviouslyStatedAmount 2023-07-01 2024-06-30 05676721 core:SharePremium bus:Consolidated 2023-07-01 2024-06-30 05676721 core:SharePremium core:PreviouslyStatedAmount 2023-07-01 2024-06-30 05676721 core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests bus:Consolidated 2023-07-01 2024-06-30 05676721 countries:RestWorldOutsideEurope bus:Consolidated 2023-07-01 2024-06-30 05676721 countries:UnitedKingdom bus:Consolidated 2023-07-01 2024-06-30 05676721 core:PlantEquipmentOtherAssetsUnderOperatingLeases bus:Consolidated 2023-07-01 2024-06-30 05676721 core:PreviouslyStatedAmount 2023-07-01 2024-06-30 05676721 core:Subsidiary1 2023-07-01 2024-06-30 05676721 core:Subsidiary2 2023-07-01 2024-06-30 05676721 core:Subsidiary3 2023-07-01 2024-06-30 05676721 core:Subsidiary4 2023-07-01 2024-06-30 05676721 core:Subsidiary5 2023-07-01 2024-06-30 05676721 core:Subsidiary6 2023-07-01 2024-06-30 05676721 core:Subsidiary7 2023-07-01 2024-06-30 05676721 core:Subsidiary8 2023-07-01 2024-06-30 05676721 core:Subsidiary9 2023-07-01 2024-06-30 05676721 core:ForeignTax bus:Consolidated 2023-07-01 2024-06-30 05676721 core:UKTax bus:Consolidated 2023-07-01 2024-06-30 05676721 2023-06-30 05676721 bus:Consolidated 2023-06-30 05676721 bus:Consolidated core:PreviouslyStatedAmount 2023-06-30 05676721 core:CapitalRedemptionReserve 2023-06-30 05676721 core:CapitalRedemptionReserve bus:Consolidated core:PreviouslyStatedAmount 2023-06-30 05676721 core:Non-controllingInterests bus:Consolidated core:PreviouslyStatedAmount 2023-06-30 05676721 core:RetainedEarningsAccumulatedLosses 2023-06-30 05676721 core:RetainedEarningsAccumulatedLosses bus:Consolidated core:PreviouslyStatedAmount 2023-06-30 05676721 core:ShareCapital 2023-06-30 05676721 core:ShareCapital bus:Consolidated core:PreviouslyStatedAmount 2023-06-30 05676721 core:SharePremium 2023-06-30 05676721 core:SharePremium bus:Consolidated core:PreviouslyStatedAmount 2023-06-30 05676721 core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests bus:Consolidated core:PreviouslyStatedAmount 2023-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05676721

Centura Group Limited Annual Report and Consolidated Financial Statements for the Year Ended 30 June 2025
Brebners Chartered Accountants & Statutory Auditor 130 Shaftesbury Avenue London W1D 5AR

Centura Group Limited

Contents

Company Information | 1
Strategic Report | 2 to 7
Directors' Report | 8 to 10
Statement of Directors' Responsibilities | 11
Independent Auditor's Report | 12 to 15
Consolidated Income Statement | 16
Consolidated Statement of Comprehensive Income | 17
Consolidated Statement of Financial Position | 18
Statement of Financial Position | 19
Consolidated Statement of Changes in Equity | 20
Statement of Changes in Equity | 21
Consolidated Statement of Cash Flows | 22 to 23
Notes to the Financial Statements | 24 to 45

Centura Group Limited

Company Information

Directors | A P Rimoldi S S Patel A C Came C J Martin J F Drewett

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Auditors | Brebners Chartered Accountants & Statutory Auditor130 Shaftesbury Avenue London W1D 5AR

Centura Group Limited

Strategic Report for the Year Ended 30 June 2025

The directors present their strategic report for the year ended 30 June 2025.

Principal activity and fair review of the business

Centura Group Ltd is the holding company of several businesses all of which operate in the construction sector. The bulk of those activities trade and are based in the United Kingdom with a further branch office in Melbourne Australia.
The Centura Group provides support services to all group companies. Support services provided include SHEQ and other quality management systems, all finance and banking functions, human resources, training and group marketing.
The period recorded strong trading and cash generation. Improvements in sales and profitability have continued throughout the period.
The trading group companies provide contracting or professional services to the building and civil engineering infrastructure sectors. The management teams of all the individual businesses recognise and identify risks and opportunities that affects them.
Business operations focus on sustainability, impact on the environment and importantly maintaining a safe and inclusive workplace.
In line with stated group strategy the period records the sale of the entire share capital of F J Samuely and Partners Ltd to a third party. No other changes to existing group subsidiaries are planned.

Financial KPI's

The group's key financial and other performance indicators during the year were as follows:

| Unit | 2025 | 2024
Turnover | £ | 67,800,304 | 67,667,345
Increase/(decrease) in turnover | % | 0 | 34
Gross profit percentage | % | 18 | 17
Operating profit percentage | % | 4 | 3
Cash at bank and in hand | £ | 7,282,339 | 5,462,059
Net current (liabilities)/assets | £ | 2,010,965 | 1,518,867

Non-financial KPI's
The group seeks to ensure that responsible business practice is fully integrated into the management of all of its operations and into the culture of all parts of its business. It believes that the consistent adoption of responsible business practice is essential for operational excellence, which in turn, ensures the delivery of its core objectives of sustained real growth in profitability.
In a group this size the directors consider there are collectively numerous non-financial performance indicators but none individually are key.

Centura Group Limited

Strategic Report for the Year Ended 30 June 2025

Principal risks and uncertainties

Significant risks identified within the businesses include;
• Poor cash flow, delayed payments and bad debts
• Availability of experienced resources, both direct and indirect
• Retention of key staff
• Availability of sufficient opportunities to maintain strategic plans
• Poor cost control
• Global issues including high inflation and rising prices.
The Directors and senior management teams treat the management and reduction of these risks as a priority. Individual company objectives and strategic plans are regularly reviewed to reflect market conditions. The Board is expecting further strong performance in future trading and remains ready to quickly adapt to prevailing market conditions.
Maintaining adequate cash flow especially where extended credit or delayed payments by customers and the risks of potential bad debts. The group has arranged bank facilities to enable it to cover any cash shortfalls during trading and/or seasonal cycles.
Availability of adequate direct and indirect resources to perform contracts, both from maintaining adequate cash flow facilities and from retaining key suppliers of materials and services. The directors continue to maintain ongoing relationships with both suppliers and subcontractors.
Retention of key staff and subcontractors to enable significant contracts to be performed and completed in agreed timetables and budgets.
The impact of inflationary pressures on energy and material costs and high interest rates continued to be far more of a challenge with the risks on profitability and high borrowing costs, plus increased risk for our customers in financing major construction projects. In the expectation of reduced sales, business plans are flexed, costs across the group are reviewed and cash management becomes the highest priority. This unexpected risk has been quickly understood and well managed. The outcome of these changes will positively effect future trading.
Reviews are carried out regularly to evaluate existing controls and develop future strategy for the management of risk.
Financial control is maintained through monthly monitoring of performance against forecast and other KPIs with particular attention to cash management.
The Board and the senior management team remain confident of future success.

Centura Group Limited

Strategic Report for the Year Ended 30 June 2025

Section 172(1) statement

Specifically, the Act requires each director to act in the way they consider, in good faith, would be most likely to promote the success of the group for the benefit of its shareholders as a whole, and in doing so have regard (amongst other matters) to:
• The likely consequences of any decisions in the long term
• The interests of the group’s employees
• The need to foster the group’s business relationships with suppliers, customers, and others
• The impact of the group’s operations on the community and environment
• The desirability of the group maintaining a reputation for high standards of business conduct; and
• The need to act fairly between shareholders of the group.
This Statement outlines how we are meeting the requirements outlined under section 172(1) of the Companies Act 2006 when performing their duty to promote the success of the group.
Long term decisions:
In assessing the likely consequences of decisions in the long term, we consider the current and future marketplaces for the business. We continually review the strategy for sustainable growth and consider the risks and uncertainties surrounding our decisions. All long-term decisions are taken and represent the best interest of all our stakeholders.
Our People:
The culture of our organisation is shaped by our employees, and we recognise the crucial role they play in driving the success and achievement of our business objectives. We encourage our staff to grow, share ideas, and receive recognition for their contributions.
To address our clients’ needs effectively, we have both internal and external training departments dedicated to developing our employees' skills. We regularly review their personal development and provide opportunities to help them advance further in their careers.
We are committed to promoting diversity, equality, and inclusion through fair recruitment processes, equitable pay, comprehensive training, and transparent policies.
Supporting our employees’ mental health is a priority. We provide access to resources through our Employee Assistance Program and onsite mental health champions. We encourage open discussions about concerns and support employees through these channels.
With an uncompromising approach to health and safety, we foster a workplace where employees can provide feedback through various platforms, helping us maintain the safest working environment possible.
Business Relationships (Suppliers, customers, others):
The group is flexible and works collaboratively with our clients. This has helped us secure a high percentage of repeat business across all sectors as either a Principal Contractor or specialist sub-contractor.
The group engages with both suppliers and clients on a collaborative basis either by our actions or through more formal arrangements. Good relationships are maintained through the Social Value schemes that we undertake with the assistance of our supplier chain partners to the benefit of our clients.
The group regularly engages in providing Clients with Early Contractor Involvement on technically challenging schemes, making use of our industry leading expertise to provide efficient value engineered solutions for difficult projects. The group regularly wins awards for our projects, and this is done in conjunction with our supply chain partners and clients to promote our technical ability, teamwork and the relationships we have.

Centura Group Limited

Strategic Report for the Year Ended 30 June 2025

The Community and the Environment:
The Board continues to support both the development of our Social Value works as well as our Carbon Management processes and procedures. The placement of an internal Sustainability and Social Value Manager underpins this work, and he is assisted by the expertise of Tunley Environmental Ltd and the Social Value company.
Community:
Centura have engaged with the Social Value company to provide expertise and support to develop our work around Social Value. This has led to the production of an overriding board approved social value strategy which has been communicated to all business units. Progress against this plan is monitored on a quarterly basis.
We have strengthened our approach to reporting on social value delivery by the introduction of new processes and training to produce consistent measurement. We continue to work with Thrive to record our Social Value work using the impact evaluation standard which aligns to government guidance and the Social Value Model PPN002.
Where possible we work with suppliers delivering Social Value projects within all our business units. We celebrate success and raise awareness of delivering meaningful impacts.
Environment Sustainability and Carbon Management:
2025 has seen the production of a full Business Carbon Assessment (BCA) which details our scopes 1,2 and 3 emissions. Associated with the BCA is the Carbon Reduction plan which aligns with PPN006/21. A CMS for PAS2080 has been produced and full accreditation secured in October following external audit by NQA. We look to encourage clients to follow the principles of PAS2080 although at present National Highways are the only client to support these ideas and initiatives. With more water being undertaken in the water sector this creates challenges to reduce carbon on storage tank works.
We continue to work with suppliers to understand their emissions and to develop emission factors to be used to calculate carbon content.
Business Conduct and Ethics:
The Board’s intent is always to maintain high standards of business conduct and governance in all the group’s operations, which is critical in maintaining our reputation within the Construction Industry. Our directors and employees are trained on a range of business conduct principles including:
• Data Protection and Privacy
• Modern Slavery
• Corporate criminal offence
• Anti-bribery and corruption
• Anti-money laundering
The Need to Act Fairly Between Various Shareholders:
The board governs the group at a strategic level, setting its overall direction and tracking performance against objectives annually. Its purpose is to assess the impact of the group on all stakeholders, and to drive the greatest benefit for all shareholders.

Centura Group Limited

Strategic Report for the Year Ended 30 June 2025

Our Values:
• Uncompromising health and safety management
• Sustainability, diversity and care for the environment
• Integrity and professionalism at all times
• Provide a safe and caring workplace
• Promote quality, innovation and value
• Collaborative working with all our customers and stakeholders
• Encourage, support and develop our staff

Financial instruments

Objectives and policies

The group's principal financial instruments comprise bank balances, trade creditors and trade debtors. The main purpose of these instruments is to raise funds and finance the group's operations.

Price risk, credit risk, liquidity risk and cash flow risk

The group's approach to price, credit, liquidity and cash flow risks applicable to the financial instruments concerned is shown below.
The group has agreed credit facilities with its bankers to manage its credit risk. Any liquidity and cash flow risks are met through the group maintaining positive cash balances and monitoring their requirements regularly.
Trade debtors are managed in respect of credit and cash flow risk by policies concerning the credit offered to customers and the regular monitoring of amounts outstanding for both time and credit limits.
Sales are determined via a contract tendering process and are recognised on a stage of completion basis, with provisions made for foreseeable losses.
Trade creditors liquidity risk is managed by ensuring sufficient funds are available to meet amounts due.

Centura Group Limited

Strategic Report for the Year Ended 30 June 2025

Future developments

The year under consideration reflects continued strong trading for the business in light of continued inflationary pressures experienced in the UK. Whilst there are many and varied opportunities it remains important that clients' needs are understood and best value solutions can be offered. The group's core speciality of structural repair and strengthening continues to account for the majority of sales in all regions. Much of this work is through publicly funded bodies. Of note is the group's continued presence in both the Highways and Water sectors. Repeat work continues to be derived through framework agreements across the UK.
The group has continued to invest in both the external façade and restoration sectors. These two activities continue to contribute positively and it is expected that further growth will be seen in future trading as the experience builds. The group's presence in alternative energy continues with an improving workload in the wind generation sector.
The generation of cash remains a priority allowing future market expansion to be considered. The group continues to be risk averse not only to safeguard its financial position but to maintain the very highest standards of safety and health in the workplace. Significant training opportunities are available to staff at all levels not only to help individual careers but to maintain professionalism and integrity across the business. The group recognises its Corporate Social Responsibility and strives to enhance its position in the community.
The Board and its senior management team are confident of continuing successful trading.

Approved by the Board on 28 January 2026 and signed on its behalf by:

.........................................
A P Rimoldi
Director

Centura Group Limited

Directors' Report for the Year Ended 30 June 2025

The directors present their report and the for the year ended 30 June 2025.

Directors of the group

The directors who held office during the year were as follows:

A P Rimoldi

S S Patel

A C Came

C J Martin

J F Drewett

Dividends

Particulars of recommended dividends are detailed in note 23 to the financial statements.

Engagement with employees

The group's policy is to consult and discuss with employees, through meetings, on matters likely to affect employees' interests, or matters of concern to them. Information on matters of concern to employees is communicated internally to achieve a common awareness of the financial and economic factors affecting the performance of the Group. The employees are encouraged to take an active role in these discussions and consultations by the directors of the group.
Additionally all employees are communicated through the Groups internal intranet webpage with announcements shown automatically on accessing the internet. Policy changes are notified to employees via e-mail directing them to the updates on our document library held on our intranet. The Group also produces a biannual newsletter and further information is available through the Group’s own website.

Employment of disabled persons

The group's policy is to offer equal opportunities to all persons, including disabled persons, applying for vacancies having regard to their aptitudes and abilities in relation to the jobs for which they apply. The opportunity also exists for continuing employment and appropriate training for such employees including those who become disabled during their employment with the group.

Policy on the payment of creditors
The group does not follow any specific code or standard on payment practice. However, it is the group's policy negotiate terms with its suppliers and to ensure that they are aware of the terms of payment when business is agreed. Every effort is made to adhere to these terms and payment is made when it can be confirmed that goods and services have been provided in accordance with the relevant contract conditions.
The creditor payment period of the group for the year was 22 days (2024: 21 days).

Streamlined energy and carbon reporting
Centura Group’s SECR report, in line with The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, details UK energy use and greenhouse gas (GHG) emissions for the 2024 and 2025 financial years. This includes gas combustion (stationary and mobile), purchased electricity, and transport fuels, along with a selected intensity ratio and energy efficiency measures.

Centura Group Limited

Directors' Report for the Year Ended 30 June 2025

Reporting Methodology
The methodologies used to measure the following energy usage and GHG emissions data are in accordance with the 2019 HM Government Environmental Reporting Guidelines: Including SECR Guidance and GHG Protocol Corporate Standard. Emissions factors have been obtained through 2024 and 2025 UK Government’s GHG Conversions Factors for Company Reporting.
As per the GHG Protocol and Environmental Reporting Guidelines the emissions data used for the years 2024 and 2025 will be divided into Scopes 1, 2 and 3 as per the tables below. Due to changing methodologies for our transport fuels from milage data to quantities of fuel purchased, there has been a significant change to, both, energy usage and emissions data for, both, the current reporting year and comparative year data. The increase from the prior year has also been caused by a changing project mix, with a lower proportion of work being carried out in the Highways division and a higher proportion of work being carried out in other sectors such as water, in the last financial year.

2025 Emissions |
| Tonnes CO2 equivalent (tCO2e)
Scope 1 - Gas and transportation fuel | 1,280
Scope 2 - Electricity - Market Based (Location Based) | 1 (30)
Scope 3 - Employee-owned vehicle fuel | 277
Total | 1,558

2024 Emissions |
| Tonnes CO2 equivalent (tCO2e)
Scope 1 - Gas and transportation fuel | 980
Scope 2 - Electricity - Market Based (Location Based) | 39 (39)
Scope 3 - Employee-owned vehicle fuel | 250
Total | 1,269

Comparison with prior year figures
The UK Government’s SECR policy requires Centura Group Limited to disclose the energy use and resultant GHG emissions for the current financial year as well as the prior year. The figures representing Centura Group's energy use and associated emissions for the year ending 30 June 2025 have been presented above alongside the figures for 30 June 2024
The 2023/24 SECR reporting period will be used as a baseline for future comparisons.
The baseline year will be reviewed and re-designated if there is a significant organisational change.

Intensity Ratio
Scope one (1), two (2) and three (3), carbon intensity: 25.54 tCO2e/£m (2024: 20.20 tCO2e/£m).
The intensity ratio is calculated as tonnes of CO2e per £1 million of annual turnover.

Centura Group Limited

Directors' Report for the Year Ended 30 June 2025

Planned Efficiency Measures
• Replacement of site fuels with diesel HVO. Hydrotreated Vegetable Oil is a direct replacement for diesel which is produced from renewable biomass instead of fossil fuel derived diesel.
• Installation of solar panels is proceeding for operated facilities. One office is already outfitted with solar panels.
• Existing natural gas heating systems planned to be replaced with electrified heating to remove the combustion of natural gas.
• All group electricity tariffs have been moved over to REGO renewable energy tariffs, leading to our market-based scope 2 emissions being 0.52 tCO2e.
• A change to our personal allowance policy for vehicles, incentivising the uptake in EVs.
• Installation of EV charging points at both offices and increasingly sites.

Branches outside the United Kingdom

The Group has a branch in Australia.

Disclosure of information to the auditor

Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the group's auditor is aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

Approved by the Board on 28 January 2026 and signed on its behalf by:

.........................................
S S Patel
Director

Centura Group Limited

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

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 (United Kingdom Accounting Standards and applicable law). 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 group and the company and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group's transactions and disclose with reasonable accuracy at any time the financial position of the group and enable them to ensure that the financial statements comply with the Companies Act 2006 and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. They are also responsible for safeguarding the assets of the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Centura Group Limited

Independent Auditor's Report to the Members of Centura Group Limited

Opinion

We have audited the financial statements of Centura Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 June 2025, which comprise the Consolidated Income Statement, Consolidated Statement of Comprehensive Income, Consolidated Statement of Financial Position, Statement of Financial Position, Consolidated Statement of Changes in Equity, Statement of Changes in Equity, Consolidated Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• | give a true and fair view of the state of the group's and the parent company's affairs as at 30 June 2025 and of the group's profit for the year then ended;
• | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
• | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Centura Group Limited

Independent Auditor's Report to the Members of Centura Group Limited

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• | the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• | the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the group and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
• | the parent company financial statements are not in agreement with the accounting records and returns; or
• | certain disclosures of directors' remuneration specified by law are not made; or
• | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities [set out on page 11], the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Centura Group Limited

Independent Auditor's Report to the Members of Centura Group Limited

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the Group and the industry in which it operates, we determined that the principal risks of non-compliance with laws and regulations related to the reporting framework (FRS 102 and the Companies Act 2006), UK corporate taxation laws and health and safety legislation. These risks were communicated to our audit team and we remained alert to any indications of non-compliance throughout our audit.
We understood how the Group is complying with relevant legislation by making enquiries of management. We also considered the results of our audit procedures and to what extent these corroborate this understanding and assessed the susceptibility of the company’s financial statements to material misstatement. This included consideration of how fraud might occur and evaluation of management’s incentives and opportunities for fraudulent manipulation of the financial statements.
We designed our audit procedures to identify any non-compliance with laws and regulations. Such procedures included, but were not limited to, inspection of any regulatory or legal correspondence; challenging assumptions and judgements made by management; identifying and testing journal entries with a focus on large or unusual transactions as determined based on our understanding of the business; and identifying and assessing the effectiveness of controls in place to prevent and detect fraud.
Owing to the inherent limitations of an audit, there remains a risk that a material misstatement may not have been detected, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance with laws and regulations and cannot be expected to detect all instances of non-compliance.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

The primary responsibility for the detection and prevention of fraud rests with those responsible for governance and management. The further removed non-compliance with laws and regulations is from the events reflected in the financial statements, the less likely the auditor will become aware of it.
The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting
from error, as fraud may involve deliberate concealment, collusion, omission, misrepresentation or forgery.

Centura Group Limited

Independent Auditor's Report to the Members of Centura Group Limited

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

......................................
Darren Bond (Senior Statutory Auditor)
For and on behalf of Brebners, Statutory Auditor
130 Shaftesbury Avenue
London
W1D 5AR

29 January 2026

Centura Group Limited

Consolidated Income Statement for the Year Ended 30 June 2025

| Note | 2025 £ | 2024 £
Turnover | 3 | 67,800,304 | 67,667,345
Cost of sales |  | (55,787,740) | (56,084,681)
Gross profit |  | 12,012,564 | 11,582,664
Administrative expenses |  | (9,554,981) | (9,713,291)
Other operating income | 4 | 292,633 | -
Operating profit | 5 | 2,750,216 | 1,869,373
Other interest receivable and similar income | 6 | 56,410 | 6,278
Interest payable and similar expenses | 7 | (80,160) | (103,151)
Profit before tax |  | 2,726,466 | 1,772,500
Taxation | 11 | (809,712) | 51,298
Profit for the financial year |  | 1,916,754 | 1,823,798
Profit/(loss) attributable to: |  |  |
Owners of the company |  | 1,889,832 | 1,772,298
Minority interests |  | 26,922 | 51,500
|  | 1,916,754 | 1,823,798

Centura Group Limited

Consolidated Statement of Comprehensive Income for the Year Ended 30 June 2025

| Note | 2025 £ | 2024 £
Profit for the year |  | 1,916,754 | 1,823,798
Foreign currency translation gains/losses |  | 19,533 | (4,758)
Total comprehensive income for the year |  | 1,936,287 | 1,819,040
Total comprehensive income attributable to: |  |  |
Owners of the company |  | 1,909,365 | 1,767,540
Minority interests |  | 26,922 | 51,500
|  | 1,936,287 | 1,819,040

Centura Group Limited

Consolidated Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 12 | 13,335 | 19,564
Tangible assets | 13 | 3,431,882 | 2,773,510
|  | 3,445,217 | 2,793,074
Current assets |  |  |
Debtors | 15 | 15,402,123 | 14,147,801
Cash at bank and in hand |  | 7,282,339 | 5,462,059
|  | 22,684,462 | 19,609,860
Creditors: Amounts falling due within one year | 17 | (20,673,497) | (18,090,993)
Net current assets |  | 2,010,965 | 1,518,867
Total assets less current liabilities |  | 5,456,182 | 4,311,941
Creditors: Amounts falling due after more than one year | 17 | (632,481) | (1,015,531)
Provisions for liabilities | 18 | (256,480) | (128,578)
Net assets |  | 4,567,221 | 3,167,832
Capital and reserves |  |  |
Called up share capital | 20 | 303,600 | 303,600
Share premium reserve | 21 | 121,800 | 121,800
Profit and loss account | 21 | 4,016,735 | 2,624,870
Equity attributable to owners of the company |  | 4,442,135 | 3,050,270
Minority interests |  | 125,086 | 117,562
Total equity |  | 4,567,221 | 3,167,832

Approved and authorised by the Board on 28 January 2026 and signed on its behalf by:

.........................................

S S Patel
Director

Company registration number: 05676721

Centura Group Limited

Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 14 | 3,196,621 | 3,197,413
Current assets |  |  |
Debtors | 15 | 479,660 | 838,356
Cash at bank and in hand |  | 1,114,089 | 12,373
|  | 1,593,749 | 850,729
Creditors: Amounts falling due within one year | 17 | (3,586,724) | (2,859,888)
Net current liabilities |  | (1,992,975) | (2,009,159)
Net assets |  | 1,203,646 | 1,188,254
Capital and reserves |  |  |
Called up share capital | 20 | 303,600 | 303,600
Share premium reserve |  | 121,800 | 121,800
Retained earnings |  | 778,246 | 762,854
Shareholders' funds |  | 1,203,646 | 1,188,254

The company made a profit after tax for the financial year of £532,892 (2024 - profit of £800,397).

Approved and authorised by the Board on 28 January 2026 and signed on its behalf by:

.........................................

S S Patel
Director

Company registration number: 05676721

Centura Group Limited

Consolidated Statement of Changes in Equity for the Year Ended 30 June 2025
Equity attributable to the parent company

| Share capital £ | Share premium £ | Capital redemption reserve £ | Profit and loss account £ | Total £ | Non-controlling interests - Equity £ | Total equity £
At 1 July 2023 | 303,600 | 121,800 | 535,600 | 896,730 | 1,857,730 | 76,062 | 1,933,792
Profit for the year | - | - | - | 1,772,298 | 1,772,298 | 51,500 | 1,823,798
Other comprehensive income | - | - | - | (4,758) | (4,758) | - | (4,758)
Total comprehensive income | - | - | - | 1,767,540 | 1,767,540 | 51,500 | 1,819,040
Dividends | - | - | - | (575,000) | (575,000) | (10,000) | (585,000)
Transfers | - | - | (535,600) | 535,600 | - | - | -
At 30 June 2024 | 303,600 | 121,800 | - | 2,624,870 | 3,050,270 | 117,562 | 3,167,832

| Share capital £ | Share premium £ | Profit and loss account £ | Total £ | Non- controlling interests £ | Total equity £
At 1 July 2024 | 303,600 | 121,800 | 2,624,870 | 3,050,270 | 117,562 | 3,167,832
Profit for the year | - | - | 1,889,832 | 1,889,832 | 26,922 | 1,916,754
Other comprehensive income | - | - | 19,533 | 19,533 | - | 19,533
Total comprehensive income | - | - | 1,909,365 | 1,909,365 | 26,922 | 1,936,287
Dividends | - | - | (517,500) | (517,500) | (10,000) | (527,500)
Disposal of subsidiary | - | - | - | - | (9,398) | (9,398)
At 30 June 2025 | 303,600 | 121,800 | 4,016,735 | 4,442,135 | 125,086 | 4,567,221

Centura Group Limited

Statement of Changes in Equity for the Year Ended 30 June 2025

| Share capital £ | Share premium £ | Capital redemption reserve £ | Retained earnings £ | Total £
At 1 July 2023 | 303,600 | 121,800 | 535,600 | 1,857 | 962,857
Profit for the year | - | - | - | 800,397 | 800,397
Dividends | - | - | - | (575,000) | (575,000)
Transfers | - | - | (535,600) | 535,600 | -
At 30 June 2024 | 303,600 | 121,800 | - | 762,854 | 1,188,254

| Share capital £ | Share premium £ | Profit and loss account £ | Total £
At 1 July 2024 | 303,600 | 121,800 | 762,854 | 1,188,254
Profit for the year | - | - | 532,892 | 532,892
Total comprehensive income | - | - | 532,892 | 532,892
Dividends | - | - | (517,500) | (517,500)
At 30 June 2025 | 303,600 | 121,800 | 778,246 | 1,203,646

Centura Group Limited

Consolidated Statement of Cash Flows for the Year Ended 30 June 2025

| Note | 2025 £ | 2024 £
Cash flows from operating activities
Profit for the year |  | 1,916,754 | 1,823,798
Adjustments to cash flows from non-cash items |  |  |
Depreciation and amortisation | 5 | 132,900 | 296,654
Profit on disposal of tangible assets |  | - | (2,121)
Finance income | 6 | (40,168) | (6,278)
Finance costs | 7 | 80,160 | 103,151
Income tax expense | 11 | 809,712 | (51,298)
Foreign exchange gains/losses |  | 19,532 | (4,802)
RDEC tax credit |  | (292,633) | -
|  | 2,626,257 | 2,159,104
Working capital adjustments |  |  |
Decrease in stocks |  | - | 25,458
Increase in trade debtors | 15 | (1,320,874) | (1,851,705)
Increase in trade creditors | 17 | 2,391,757 | 2,432,691
Cash generated from operations |  | 3,697,140 | 2,765,548
Income taxes paid | 11 | (167,956) | (140,806)
Net cash flow from operating activities |  | 3,529,184 | 2,624,742

Centura Group Limited

Consolidated Statement of Cash Flows for the Year Ended 30 June 2025

| Note | 2025 £ | 2024 £
Cash flows from investing activities |  |  |
Interest received |  | 40,168 | 6,278
Acquisitions of tangible assets |  | (785,276) | (628,157)
Proceeds from sale of tangible assets |  | - | 4,046
Proceeds from sale of subsidiary undertakings |  | 50,000 | 1
Cash disposed on sale of subsidiary |  | (8,670) | (5,831)
Net cash flows from investing activities |  | (703,778) | (623,663)
Cash flows from financing activities |  |  |
Interest paid | 7 | (80,160) | (103,151)
Repayment of bank borrowing |  | (397,466) | (267,753)
Payments to finance lease creditors |  | - | (1,417)
Dividends paid |  | (527,500) | (585,000)
Net cash flows from financing activities |  | (1,005,126) | (957,321)
Net increase in cash and cash equivalents |  | 1,820,280 | 1,043,758
Cash and cash equivalents at 1 July |  | 5,462,059 | 4,418,301
Cash and cash equivalents at 30 June |  | 7,282,339 | 5,462,059

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal place of business is:
Cathite House
23A Willow Lane
Mitcham
Surrey
CR4 4TU

The principal activity of the company is the provision of management services to all group companies. The principal activity of the group is specialised construction services.

2 | Accounting policies

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 30 June 2025.
No Income Statement is presented for the company as permitted by section 408 of the Companies Act 2006. The company made a profit after tax for the financial year of £532,892 (2024 - profit of £800,397).

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

A subsidiary is an entity controlled by the company. Control is achieved where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
The results of subsidiaries acquired or disposed of during the year are included in the Income Statement from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group.
The purchase method of accounting is used to account for business combinations that result in the acquisition of subsidiaries by the group. The cost of a business combination is measured as the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the business combination. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. Any excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised is recorded as goodwill.
Inter-company transactions, balances and unrealised gains on transactions between the company and its subsidiaries, which are related parties, are eliminated in full.
Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.
Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group. Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the group’s equity therein. Non-controlling interests consist of the amount of those interests at the date of the original business combination and the non-controlling shareholder’s share of changes in equity since the date of the combination.
Where a subsidiary has different accounting policies to the Group, adjustments are made to those subsidiary financial statements to apply the Group’s accounting policies when preparing the consolidated financial statements.

Going concern

The group had made a profit after tax for the year ended 30 June 2025 of £1,916,754 and had net assets at that date of £4,567,221.
The directors have carefully considered the current economic uncertainty in the UK, the potential impact of global tariffs, and fluctuations in supply chain dynamics that may affect the business's operations. In addition, the potential for changing regulatory environments and rising inflationary pressures have been factored into their assessment of the group’s financial position. However, the group is well-prepared to meet these challenges due to recent restructuring initiatives and operational efficiencies that have strengthened its resilience and adaptability.
Current management accounts indicate continued group profitability and the directors have produced stressed cashflow forecasts for the next 12 months, which demonstrates that the group has sufficient working capital for a period exceeding 12 months from the approval of the financial statements.
On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. Key assumptions and other estimation uncertainty may have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Judgements and estimates that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: Useful economic lives of tangible assets Tangible fixed assets are depreciated to their estimated residual values over their estimated useful lives. The group exercises judgement to determine these useful lives and residual values. Cost provisions Provisions are made for foreseeable losses and for costs where invoices are yet to be received on long-term contracts, using the stage of completion method noted below. Claims and warranties In the ordinary course of the Group’s business, claims of a legal nature or in connection with contractual obligations are periodically brought about by or against the Group. The directors exercise judgement in determining the extent to which any financial asset or liability might exist, and the appropriate classification and disclosure in connection with any such claims. In forming their judgement, the directors consult with the Group’s legal counsel and external advisers on a case by case basis. Stage of completion on long term contracts In determining the amounts of income and profits on long-term contracts to be recognised in the financial year, factors such as costs incurred to date, estimated costs to complete, risks associated with the contract and past experience of similar contracts are considered.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for construction contracts or provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the company and specific criteria have been met for each of the company’s activities.
Revenue from construction contractors and the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Provision is made for foreseeable losses.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the group operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the consolidated financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.
Internally generated intangible assets developed by the Group are recognised only if all the following conditions are met: an asset is created that can be identified; it is probable that the asset created will generate future economic benefits; and the development cost of the asset can be measured reliably. Other research expenditure is written off in the period in which it is incurred.
The Group invests in research and development in new technologies and operational processes as part of its day to day operations. The amount represents tax credits received with regard to costs incurred by the group in respect of research and development activities.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the group’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | straight line over 10 years
Software | straight line over 3 years

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | straight line over 6 years
Fixtures, fittings and equipment | straight line over 3 years
Motor vehicles | straight line over 3 years
Land and buildings | 2-19% straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the group has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Assets held under hire purchase contracts are capitalised at the lesser of fair value or present value of minimum lease payments in the statement of financial position. The present value of the minimum lease payments is calculated using the interest rate implicit in the lease. A corresponding liability is recognised at the same value in the statement of financial position. The asset is then depreciated over its useful life.
The minimum lease payments are apportioned between the finance charge recognised in the income statement and the reduction of the outstanding liability using the effective interest method. The finance charge in each period is allocated so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the group’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the group has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Financial instruments

The Company has chosen to adopt Sections 11 ‘”Basic Financial Instruments” and 12 “Other financial instruments” of FRS 102 to all its financial instruments.
Financial instruments are recognised in the consolidated statement of financial position when the Group becomes party to the contractual provisions of the instrument.

Financial assets

Basic financial assets, including trade and other debtors and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.
Other financial assets, including investments in equity instruments which are not subsidiaries, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in the consolidated statement of comprehensive income, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Amounts recoverable on contracts

Construction work in progress, being either accrued or deferred income, is stated at cost plus profit recognised to date less a provision for foreseeable losses and less amounts invoiced and is included in amounts recoverable on long term contracts. Costs include all expenditure related directly to specific projects and an appropriate allocation of fixed and variable overheads incurred in the Group’s contracting activities based on normal operating capacity.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the consolidated statement of comprehensive income.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in the consolidated statement of comprehensive income.

Derecognition of financial assets

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled; or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party; or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

3 | Turnover

The analysis of the group's Turnover for the year from continuing operations is as follows:

| 2025 £ | 2024 £
Rendering of services | 2,889,573 | 3,894,871
Construction contracts | 64,910,731 | 63,772,474
| 67,800,304 | 67,667,345

The analysis of the group's Turnover for the year by market is as follows:

| 2025 £ | 2024 £
UK | 59,503,773 | 61,652,775
Rest of world | 8,296,531 | 6,014,570
| 67,800,304 | 67,667,345

4 | Other operating income

The analysis of the group's other operating income for the year is as follows:

| 2025 £ | 2024 £
RDEC tax credit | 292,633 | -

Research and development credits
The UK government tax legislation was amended to merge the SME and large company RDEC schemes for accounting periods commencing on or after 1 April 2024. Therefore, Centura Group must now recognise a taxable R&D credit within it's profit and loss account as shown in the note above.

5 | Operating profit

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 126,671 | 103,115
Amortisation expense | 6,229 | 193,540
Research and development cost | 1,463,167 | 1,293,453
Foreign exchange losses | 125,300 | 2,700
Operating lease expense - plant and machinery | 336,378 | 310,800
Restructuring costs | 62,775 | -
Profit on disposal of property, plant and equipment | - | (2,121)

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

6 | Other interest receivable and similar income

| 2025 £ | 2024 £
Interest income on bank deposits | 40,168 | 4,370

7 | Interest payable and similar expenses

| 2025 £ | 2024 £
Interest on bank overdrafts and borrowings | 80,160 | 103,151

8 | Staff costs

The aggregate payroll costs (including directors' remuneration) were as follows:

| 2025 £ | 2024 £
Wages and salaries | 24,257,001 | 22,817,818
Social security costs | 1,748,352 | 1,608,566
Pension costs, defined contribution scheme | 948,551 | 917,769
Other employee expense | 6,385 | 24,688
| 26,960,289 | 25,368,841

The average number of persons employed by the group (including directors) during the year, analysed by category was as follows:

| 2025 No. | 2024 No.
Administration and support | 156 | 144
Other departments | 217 | 211
| 373 | 355

9 | Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 1,018,720 | 1,112,567
Contributions paid to money purchase schemes | 41,706 | 41,957
| 1,060,426 | 1,154,524

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

During the year the number of directors who were receiving benefits and share incentives was as follows:

| 2025 No. | 2024 No.
Accruing benefits under money purchase pension scheme | 5 | 5

In respect of the highest paid director:

| 2025 £ | 2024 £
Remuneration | 347,013 | 304,426
Company contributions to money purchase pension schemes | 30,347 | 28,772

10 | Auditors' remuneration

| 2025 £ | 2024 £
Audit of these financial statements | 8,150 | 7,500
Audit of the financial statements of subsidiaries | 42,880 | 45,675
| 51,030 | 53,175

11 | Taxation

Tax charged/(credited) in the income statement

| 2025 £ | 2024 £
Current taxation |  |
UK corporation tax | 671,244 | 174,463
Over/under provision in the prior period | (27,613) | (205,618)
| 643,631 | (31,155)
Foreign tax adjustment to prior periods | 38,179 | -
Total current income tax | 681,810 | (31,155)
Deferred taxation |  |
Arising from origination and reversal of timing differences | 127,902 | (20,143)
Tax expense/(receipt) in the income statement | 809,712 | (51,298)

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

The tax on profit before tax for the year is higher than the standard rate of corporation tax in the UK (2024 - lower than the standard rate of corporation tax in the UK) of 25% (2024 - 25%).
The differences are reconciled below:

| 2025 £ | 2024 £
Profit before tax | 2,726,466 | 1,772,500
Corporation tax at standard rate | 681,617 | 443,125
Effect of expense not deductible in determining taxable profit (tax loss) | 11,245 | 8,083
Tax increase (decrease) from effect of capital allowances and depreciation | (15,048) | 45,677
Tax increase (decrease) from other short-term timing differences | (6,569) | (11,080)
Tax increase (decrease) from effect of adjustment in research and development tax credit | - | (278,092)
Deferred tax expense (credit) relating to changes in tax rates or laws | 127,901 | (20,143)
Tax adjustment in relation to foreign subsidiaries | 38,179 | -
Tax adjustment in respect of prior periods | (27,613) | (238,868)
Total tax charge/(credit) | 809,712 | (51,298)

Deferred tax

Group

Deferred tax assets and liabilities

2025 | Liability £
Accelerated capital allowances | 141,627
Tax losses | -
Revaluation of property from acquisition | 128,196
Provisions | (13,343)
| 256,480

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

2024 | Liability £
Accelerated capital allowances | 26,702
Tax losses | (14)
Revaluation of property from acquisition | 115,389
Provisions | (13,499)
| 128,578

Company

Deferred tax assets and liabilities

2025 | Asset £ | Liability £
Provisions | 2,207 | -
| 2,207 | -

2024 | Asset £ | Liability £
Provisions | 1,829 | -
| 1,829 | -

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

12 | Intangible assets

Group only

| Goodwill £ | Software £ | Total £
Cost or valuation
At 1 July 2024 | 3,234,988 | 165,234 | 3,400,222
Eliminated on disposal of subsidiary | (50,850) | - | (50,850)
At 30 June 2025 | 3,184,138 | 165,234 | 3,349,372
Amortisation
At 1 July 2024 | 3,215,424 | 165,234 | 3,380,658
Amortisation charge | 6,229 | - | 6,229
Amortisation eliminated on disposals | (50,850) | - | (50,850)
At 30 June 2025 | 3,170,803 | 165,234 | 3,336,037
Carrying amount
At 30 June 2025 | 13,335 | - | 13,335
At 30 June 2024 | 19,564 | - | 19,564

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

13 | Tangible assets

Group

| Land and buildings £ | Fixtures, fittings and equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 July 2024 | 2,852,184 | 586,498 | 509,779 | 245,642 | 4,194,103
Additions | 660,956 | 50,916 | 43,359 | 30,045 | 785,276
Foreign exchange movements | - | (247) | (10,244) | (806) | (11,297)
At 30 June 2025 | 3,513,140 | 637,167 | 542,894 | 274,881 | 4,968,082
Depreciation
At 1 July 2024 | 183,065 | 533,526 | 458,564 | 245,438 | 1,420,593
Charge for the year | 35,195 | 38,901 | 47,346 | 5,230 | 126,672
Foreign exchange movements | - | (179) | (9,855) | (1,031) | (11,065)
At 30 June 2025 | 218,260 | 572,248 | 496,055 | 249,637 | 1,536,200
Carrying amount
At 30 June 2025 | 3,294,880 | 64,919 | 46,839 | 25,244 | 3,431,882
At 30 June 2024 | 2,669,119 | 52,972 | 51,215 | 204 | 2,773,510

Land and buildings of £2,100,000 was brought into the group on 31 March 2021 when the group acquired Centura Property Investments Limited (formerly Standmark Limited). At the date of acquisition the properties held in Centura Property Investments Limited were classified as investment properties. Following the acquisition of Centura Property Investments Limited, they were reclassified as land and buildings and the directors considered that the fair value at the date of acquisition was their deemed costs, as stated above, in accordance with FRS102. The historical cost of land and buildings is £2,027,800.
Included within the net book value of land and buildings above are assets of £750,993 relating to assets under construction.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

14 | Investments

Company

| 2025 £ | 2024 £
Investments in subsidiaries | 3,196,621 | 3,197,413

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 3,197,413
Provision
At 1 July 2024 | -
Charge for the year | 792
At 30 June 2025 | 792
Carrying amount
At 30 June 2025 | 3,196,621
At 30 June 2024 | 3,197,413

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

Details of subsidiary undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office location | Share class | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Concrete Repairs Limited | England | Ordinary | 100% | 100%
Centura Holdings Limited | England | Ordinary | 100% | 100%
Buxton Associates (Consulting Engineers) Limited * | England | Ordinary | 0% | 95%
CRL Surveys Limited | England | Ordinary | 90% | 90%
Lifespan Structures Limited | England | Ordinary | 90% | 90%
F J Samuely & Partners Limited * | England | Ordinary | 0% | 100%
Centura Property Investments Limited (formerly Standmark Limited) * | England | Ordinary | 100% | 100%
Remedial Surveys Pty Ltd | Australia | Ordinary | 100% | 0%
CRL Construction Services PTY Ltd * | Australia | Ordinary | 100% | 100%

* Indicates those that are indirect holdings

On the 1 August 2024 the subsidiary undertaking F J Samuely & Partners Limited was sold for £50,000.
On the 24 December 2024 Buxton Associates (Consulting Engineers) Limited was dissolved.
On the 4 November 2025 Centura Holdings Limited was dissolved. The investment in this subsidiary has been impaired.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

15 | Debtors

|  | Group | Company
| Note | 2025 £ | 2024 £ | 2025 £ | 2024 £
Trade debtors |  | 6,247,974 | 8,114,925 | 18,000 | 47,037
Amounts owed by related parties | 27 | - | - | 113,103 | 617,387
Other debtors |  | 470,015 | 665,536 | 346,350 | 152,408
Prepayments |  | 165,403 | 130,810 | - | -
Gross amount due from customers for contract work |  | 8,518,731 | 5,169,979 | - | -
Deferred tax assets | 11 | - | - | 2,207 | 1,829
Corporation tax asset | 11 | - | 66,551 | - | 19,695
|  | 15,402,123 | 14,147,801 | 479,660 | 838,356

16 | Cash and cash equivalents

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Cash on hand | 7,282,339 | 5,462,059 | 1,114,089 | 12,373

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

17 | Creditors

|  | Group | Company
| Note | 2025 £ | 2024 £ | 2025 £ | 2024 £
Due within one year |  |  |  |  |
Loans and borrowings | 22 | 26,239 | 14,416 | - | -
Trade creditors |  | 3,409,478 | 3,230,488 | 26,333 | 121,457
Amounts due to related parties | 27 | - | - | 3,127,254 | 2,132,312
Social security and other taxes |  | 1,951,167 | 1,954,506 | 59,600 | 51,362
Other payables |  | 7,691,859 | 4,895,356 | 336,114 | 523,014
Accruals |  | 7,172,872 | 7,702,277 | 37,423 | 31,743
Corporation tax liability | 11 | 154,043 | - | - | -
Deferred income |  | 267,839 | 293,950 | - | -
|  | 20,673,497 | 18,090,993 | 3,586,724 | 2,859,888
Due after one year |  |  |  |  |
Loans and borrowings | 22 | 632,481 | 1,015,531 | - | -

18 | Provisions for liabilities

Group

| Deferred tax £ | Total £
At 1 July 2024 | 128,578 | 128,578
Increase (decrease) in existing provisions | 127,902 | 127,902
At 30 June 2025 | 256,480 | 256,480

19 | Pension and other schemes

Defined contribution pension scheme

The group operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the group to the scheme and amounted to £948,552 (2024 - £917,769).
Contributions totalling £125,217 (2024: £202,118) were payable to the scheme at the year end and are included in creditors.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

20 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 303,600 | 303,600 | 303,600 | 303,600

Ordinary shares

As regards return of capital, proceeds shall be applied firstly in paying the Redeemable Cumulative Preference Shareholders the nominal value of shares held and any unpaid dividend, secondly the balance of the proceeds being distributed amongst the holders of the Ordinary shares according to the amounts paid up. There were no redeemable preference shares in issue at the year end. Except where otherwise specified the Ordinary Shares and Redeemable Cumulative Preference shares rank pari passu.

21 | Reserves

Group

The profit and loss account records retained earnings and accumulated losses.

22 | Loans and borrowings

Non-current loans and borrowings

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Bank borrowings | 632,481 | 1,015,531 | - | -

Bank borrowings are secured on the group's land and buildings.

Current loans and borrowings

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Bank borrowings | 26,239 | 14,416 | - | -

Bank borrowings are secured on the group's land and buildings.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

23 | Obligations under leases and hire purchase contracts

Group

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 395,158 | 276,809
Later than one year and not later than five years | 624,034 | 377,191
| 1,019,192 | 654,000

The amount of non-cancellable operating lease payments recognised as an expense during the year was £333,389 (2024 - £207,178).

24 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Final dividends declared |  | 527,500 |  | 585,000

25 | Contingent liabilities

Group

There are contingent liabilities in respect of actual and potential claims by third parties under contracting and other arrangements entered into during the normal course of business. Whilst the outcome of these matters is uncertain, the Directors believe that appropriate provision has been made within the accounts.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

26 | Analysis of changes in net debt

Group

| At 1 July 2024 £ | Financing cash flows £ | At 30 June 2025 £
Cash and cash equivalents |  |  |
Cash | 5,462,059 | 1,820,280 | 7,282,339
Borrowings |  |  |
Long term borrowings | (1,015,531) | 383,050 | (632,481)
Short term borrowings | (14,416) | (11,823) | (26,239)
| (1,029,947) | 371,227 | (658,720)
| 4,432,112 | 2,191,507 | 6,623,619

27 | Related party transactions

Group

Key management compensation

| 2025 £ | 2024 £
Salaries and other short term employee benefits | 1,718,438 | 1,796,673

Dividends paid to directors

| 2025 £ | 2024 £
Aggregate dividends paid to directors | 450,000 | 500,000

Summary of transactions with subsidiaries

Amounts to and from group undertakings are aggregated as permitted by FRS 102 and shown separately in debtors and creditors.
In accordance with FRS 102 paragraph 33.1A exemption is taken not to disclose transactions in the year between wholly owned group undertakings.

Centura Group Limited

Notes to the Financial Statements for the Year Ended 30 June 2025

28 | Disposal of subsidiaries

On 31 July 2024 the group disposed of subsidiary F J Samuely and Partners Limited for £50,000.
During the year this subsidiary contributed post tax profits of £35,188 (2024: £348,427 profit). The net liabilities at the date of disposal were £Nil and a profit on disposal of £50,000 was recognised in the statement of income. Cash flows generated by this subsidiary for the reporting period until their disposal are as follows:

| 2025 |  |
F J Samuely | £ |  |
Operating activities | 56,061 |  |
Cash flows from discontinued operations | 56,061 |  |

On the 24 December 2024 Buxton Associates (Consulting Engineers) Limited was dissolved.
On the 4 November 2025 Centura Holdings Limited was dissolved. The investment in this subsidiary has been impaired.