Centurion Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03855107

CENTURION SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 October 2025

CENTURION SERVICES LIMITED

BALANCE SHEET

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		999,723		1,043,017

Current assets

Stocks		16,590	175,365
Debtors	6	266,159	128,908
Cash at bank and in hand		62,253	65,579
		--------	--------
		345,002	369,852

Creditors: amounts falling due within one year	7	( 265,196)		( 402,086)
		--------		--------
Net current assets/(liabilities)			79,806		( 32,234)
			-----------		-----------
Total assets less current liabilities			1,079,529		1,010,783

Creditors: amounts falling due after more than one year	8		( 172,388)		( 11,000)

Provisions

Taxation including deferred tax	( 230,258)	( 253,024)
	-----------	-----------
Net assets	676,883	746,759
	-----------	-----------

Capital and reserves

Called up share capital	9	1	1
Profit and loss account		676,882	746,758
		--------	--------
Total shareholders' funds		676,883	746,759
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CENTURION SERVICES LIMITED

BALANCE SHEET (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:

I J Rawson-Mackenzie
Director

Company registration number: 03855107

CENTURION SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Hunt Lane, Witherley, Atherstone, Warwickshire, CV9 3LH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Revenue recognition

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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% - 50% straight line basis
Hire vehicles	-	25% straight line basis

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss. Basic financial liabilities, which include trade and other payables and obligations under hire purchase agreements, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year of less. If not, then they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

Distributions to equity holders

Dividends and other distributions to the company's shareholders are recognised as a liability in the financial statements in the period in which the dividends and other distributions are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Hire vehicles	Total
	£	£	£
Cost
At 1 November 2024	3,639,371	57,300	3,696,671
Additions	433,483	284,716	718,199
Disposals	( 232,921)	–	( 232,921)
	-----------	--------	-----------
At 31 October 2025	3,839,933	342,016	4,181,949
	-----------	--------	-----------
Depreciation
At 1 November 2024	2,639,329	14,325	2,653,654
Charge for the year	675,991	85,503	761,494
Disposals	( 232,922)	–	( 232,922)
	-----------	--------	-----------
At 31 October 2025	3,082,398	99,828	3,182,226
	-----------	--------	-----------
Carrying amount
At 31 October 2025	757,535	242,188	999,723
	-----------	--------	-----------
At 31 October 2024	1,000,042	42,975	1,043,017
	-----------	--------	-----------

6. Debtors

	2025	2024
	£	£
Trade debtors	180,661	128,041
Other debtors	85,498	867
	--------	--------
	266,159	128,908
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	102,862	298,149
Corporation tax	–	5,803
Social security and other taxes	442	57,884
Other creditors	161,892	40,250
	--------	--------
	265,196	402,086
	--------	--------

Obligations under hire purchase agreements of £79,307 (2024: £12,000) are secured on the assets to which they relate.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	172,388	11,000
	--------	-------

Obligations under hire purchase agreements of £172,388 (2024: £11,000) are secured on the assets to which they relate.

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----