Centricular Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08700254

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,019		11,019

			20,019		11,019
CURRENT ASSETS
Debtors	5	175,478		147,666
Cash at bank and in hand		152,789		125,037

		328,267		272,703
Creditors: Amounts Falling Due Within One Year	6	(345,188 )		(187,523 )

NET CURRENT ASSETS (LIABILITIES)			(16,921 )		85,180

TOTAL ASSETS LESS CURRENT LIABILITIES			3,098		96,199

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,939 )		(2,939 )

NET ASSETS			159		93,260

CAPITAL AND RESERVES
Called up share capital			150		150
Profit and Loss Account			9		93,110

SHAREHOLDERS' FUNDS			159		93,260

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Centricular Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Tim-Philipp Mueller Director	Mr Timothy Schmidt Director	Mr Sebastian Droege Director
23 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Centricular Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 08700254 . The registered office is Ground Floor, Templeback, 10 Temple Back, Bristol, United Kingdom, BS1 6FL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the provision of services and is recognised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment

25% straight line

2.4. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

2.5. Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

...CONTINUED

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Centricular Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. Taxation - continued

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Deferred tax is only adjusted if the change in the timing difference is material.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Centricular Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

3. Average Number of Employees

	2025	2024
Average number of employees, including directors, during the year	1	1

	1	1

4. Tangible Assets

	Computer equipment
	£
Cost
As at 1 October 2024	62,035
Additions	15,676

As at 30 September 2025	77,711

Depreciation
As at 1 October 2024	51,016
Provided during the period	6,676

As at 30 September 2025	57,692

Net Book Value
As at 30 September 2025	20,019

As at 1 October 2024	11,019

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	153,538	146,987
Other debtors	21,940	679

	175,478	147,666

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	291,794	134,748
Other creditors	53,201	30,675
Taxation and social security	193	22,100

	345,188	187,523

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Centricular Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Related Party Transactions

Ginger Robot Pty Ltd

During the year Ginger Robot Pty Ltd invoiced the company £132,302 (2024 : £119,912). This company is controlled by a director and shareholder of the company.

Included in trade creditors at the year end, the amounts due to the related party was £51,934 (2024 : £32,056).

Sebastian Droege Consulting Ltd

During the year Sebastian Droege Consulting Ltd invoiced the company £125,656 (2024 : £112,219). This company is owned and controlled by a director and shareholder of the company.

Included in trade creditors at the year end, the amounts due to the related party was £51,934 (2024 : £31,224).

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