CENTIGEN SOFT LTD


Director	QAMARAULI, Berdia


Registered Address	59-60 Russell Square
	London
	WC1B 4HP


Registered Number	10414240 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,619		3,492
			2,619		3,492
Current assets
Debtors	5	57,057		62,229
Cash at bank and on hand		40		22,000
		57,097		84,229
Creditors amounts falling due within one year	6	(34,611)		(39,012)
Net current assets (liabilities)			22,486		45,217
Total assets less current liabilities			25,105		48,709
Creditors amounts falling due after one year	7		(25,004)		(10,422)
Net assets			101		38,287
Capital and reserves
Called up share capital			100		100
Profit and loss account			1		38,187
Shareholders' funds			101		38,287

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 May 2026, and are signed on its behalf by:

QAMARAULI, Berdia
Director
Registered Company No. 10414240

CENTIGEN SOFT LTD

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Office Equipment	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 October 24	6,387	6,387
At 30 September 25	6,387	6,387
Depreciation and impairment
At 01 October 24	2,895	2,895
Charge for year	873	873
At 30 September 25	3,768	3,768
Net book value
At 30 September 25	2,619	2,619
At 30 September 24	3,492	3,492

4.	Fixed asset investments

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	18,750	27,083
Other debtors	38,307	35,146
Total	57,057	62,229

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	6,294	-
Taxation and social security	6,762	34,772
Other creditors	1,330	3,410
Accrued liabilities and deferred income	20,225	830
Total	34,611	39,012

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	25,004	10,422
Total	25,004	10,422