REGISTERED NUMBER: 03278655 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Centurion Leisure Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

G E B Clifton

REGISTERED OFFICE:

Centurion House

214 High Street

Hornchurch

Essex

RM12 6QP

REGISTERED NUMBER:

03278655 (England and Wales)

ACCOUNTANTS:

Johal & Company

Chartered Certified Accountants

& Registered Auditors

Spectrum House

2B Suttons Lane

Hornchurch

Essex

RM12 6RJ

FIXED ASSETS

Tangible assets

4

83,874

57,885

CURRENT ASSETS

Stocks

201,364

222,427

Debtors

5

155,401

166,782

Cash at bank

33,271

1,034

390,036

390,243

CREDITORS

Amounts falling due within one year

6

456,283

346,578

NET CURRENT (LIABILITIES)/ASSETS

(66,247

)

43,665

TOTAL ASSETS LESS CURRENT LIABILITIES

17,627

101,550

CREDITORS

Amounts falling due after more than one year

7

(11,973

)

(29,341

)

ACCRUALS AND DEFERRED INCOME

(5,000

)

(5,000

)

NET ASSETS

654

67,209

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

554

67,109

SHAREHOLDERS' FUNDS

654

67,209

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

G E B Clifton - Director

1.	STATUTORY INFORMATION

Centurion Leisure 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, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 December 2024

108,346

59,301

114,504

282,151

Additions

-

666

49,166

49,832

At 30 November 2025

108,346

59,967

163,670

331,983

DEPRECIATION

At 1 December 2024

90,957

58,627

74,682

224,266

Charge for year

4,347

335

19,161

23,843

At 30 November 2025

95,304

58,962

93,843

248,109

NET BOOK VALUE

At 30 November 2025

13,042

1,005

69,827

83,874

At 30 November 2024

17,389

674

39,822

57,885

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

145,628

158,144

Other debtors

9,773

8,638

155,401

166,782

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

16,900

14,790

Hire purchase contracts

6,788

9,287

Trade creditors

251,472

200,485

Taxation and social security

173,780

112,348

Other creditors

7,343

9,668

456,283

346,578

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

10,543

21,123

Hire purchase contracts

1,430

8,218

11,973

29,341