Company Registration No. 9927694 (England and Wales)
Certain X Limited
Unaudited accounts
for the year ended 31 July 2025
Certain X Limited
Unaudited accounts
Contents
Certain X Limited
Company Information
for the year ended 31 July 2025
Company Number
9927694 (England and Wales)
Registered Office
Unit 8 Lys Mill
Howe Road
Watlington
Oxon
OX49 5EQ
Accountants
Avonbridge Limited
The Old Fox
Dunsmore
Bucks
HP22 6QH
Certain X Limited
Statement of financial position
as at 31 July 2025
Intangible assets
312,000
351,000
Tangible assets
155,714
140,316
Cash at bank and in hand
76,148
61,559
Creditors: amounts falling due within one year
(826,730)
(554,946)
Net current liabilities
(330,953)
(373,407)
Total assets less current liabilities
136,761
117,909
Creditors: amounts falling due after more than one year
(74,023)
(60,775)
Provisions for liabilities
Deferred tax
(38,789)
(35,078)
Called up share capital
100
100
Profit and loss account
23,849
21,956
Shareholders' funds
23,949
22,056
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by
J Johns
Director
Company Registration No. 9927694
Certain X Limited
Notes to the Accounts
for the year ended 31 July 2025
Certain X Limited is a private company, limited by shares, registered in England and Wales, registration number 9927694. The registered office is Unit 8 Lys Mill, Howe Road, Watlington, Oxon, OX49 5EQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Motor vehicles
25% on cost
Fixtures & fittings
25% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Certain X Limited
Notes to the Accounts
for the year ended 31 July 2025
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation which is over 10 years.
4
Intangible fixed assets
Goodwill
Charge for the year
39,000
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
48,136
176,981
14,227
239,344
Additions
-
50,765
-
50,765
At 31 July 2025
48,136
227,746
14,227
290,109
At 1 August 2024
24,069
68,784
6,175
99,028
Charge for the year
8,023
23,788
3,556
35,367
At 31 July 2025
32,092
92,572
9,731
134,395
At 31 July 2025
16,044
135,174
4,496
155,714
At 31 July 2024
24,067
108,197
8,052
140,316
Amounts falling due within one year
Trade debtors
367,285
92,636
Other debtors
27,344
27,344
Certain X Limited
Notes to the Accounts
for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
35,873
25,338
Trade creditors
210,963
235,195
Taxes and social security
166,214
55,926
The liabilities under hire purchase agreements are secured on the assets concerned.
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
74,023
60,775
The liabilities under hire purchase agreements are secured over the assets conserned.
9
Transactions with related parties
During the year the company paid dividends of £132,920 (2024-£84,426). The directors of the company are the company's equal shareholders.
10
Average number of employees
During the year the average number of employees was 17 (2024: 1).