REGISTERED NUMBER: 08688477 (England and Wales)

Centurion Retreads Limited

Unaudited Financial Statements for the Year Ended 30 August 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

Stephen Franklin Lister

Registered office:

Unit C Leyland Business Park

Centurion Way

Leyland

Preston

Lancashire

PR25 3GR

Registered number:

08688477 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

11,112

14,842

Current assets

Stocks

5,400

5,000

Debtors

5

9,405

8,187

Cash at bank

6,910

7,561

21,715

20,748

Creditors

Amounts falling due within one year

6

55,045

55,568

Net current liabilities

(33,330

)

(34,820

)

Total assets less current liabilities

(22,218

)

(19,978

)

Creditors

Amounts falling due after more than one year

7

-

3,362

Net liabilities

(22,218

)

(23,340

)

Capital and reserves

Called up share capital

8

100

100

Retained earnings

(22,318

)

(23,440

)

Shareholders' funds

(22,218

)

(23,340

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 May 2026 and were signed by:

Stephen Franklin Lister - Director

1.	Statutory information

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

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Going concern

The company continues to rely on the ongoing financial support of its connected company in respect of the unsecured inter company loan to facilitate the continuation of its trading activity. The company has agreed to only withdraw the loan in small tranches as and when cash flow permits. The director is therefore able to prepare the financial statements on the basis of the going concern concept.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 31 August 2024

and 30 August 2025

44,786

2,550

47,336

Depreciation

At 31 August 2024

30,173

2,321

32,494

Charge for year

3,654

76

3,730

At 30 August 2025

33,827

2,397

36,224

Net book value

At 30 August 2025

10,959

153

11,112

At 30 August 2024

14,613

229

14,842

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

6,990

7,478

Other debtors

2,415

709

9,405

8,187

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loan

3,158

3,500

Trade creditors

5,355

2,551

Taxation and social security

-

18,924

Other creditors

46,532

30,593

55,045

55,568

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loan

-

3,362

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

1

100

100