REGISTERED NUMBER: 12753065 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Centerpoint Enterprises Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Concannon

Mrs C Concannon

REGISTERED OFFICE:

West Hill House

Allerton Hill

Chapel Allerton

Leeds

West Yorkshire

LS7 3QB

REGISTERED NUMBER:

12753065 (England and Wales)

ACCOUNTANTS:

Malcolm Jones & Co LLP

Accountants and Business Advisors

West Hill House

Allerton Hill

Chapel Allerton

Leeds

LS7 3QB

FIXED ASSETS

Tangible assets

4

58,035

72,885

Investment property

5

975,000

875,000

1,033,035

947,885

CURRENT ASSETS

Debtors

109,563

72,304

Cash at bank

147,197

128,604

256,760

200,908

CREDITORS

Amounts falling due within one year

772,796

766,320

NET CURRENT LIABILITIES

(516,036

)

(565,412

)

TOTAL ASSETS LESS CURRENT LIABILITIES

516,999

382,473

PROVISIONS FOR LIABILITIES

113,739

100,467

NET ASSETS

403,260

282,006

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

6

314,677

246,737

Retained earnings

88,483

35,169

403,260

282,006

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

P Concannon - Director

1.	STATUTORY INFORMATION

Centerpoint Enterprises Ltd 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 as modified by the revaluation of certain assets.

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 etc

-

25% on reducing balance and 20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

91,100

DEPRECIATION

At 1 August 2024

18,215

Charge for year

14,850

At 31 July 2025

33,065

NET BOOK VALUE

At 31 July 2025

58,035

At 31 July 2024

72,885

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

875,000

Additions

32,060

Revaluations

67,940

At 31 July 2025

975,000

NET BOOK VALUE

At 31 July 2025

975,000

At 31 July 2024

875,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2024

328,983

Valuation in 2025

67,939

Cost

578,078

975,000

If investment property had not been revalued it would have been included at the following historical cost:

31.7.25

31.7.24

£

£

Cost

546,017

546,017

Investment property was valued on an open market basis on 31 July 2024 by the director .

6.

RESERVES

Fair

value

reserve

£

At 1 August 2024

246,737

Fair value reserve transfer

67,940

At 31 July 2025

314,677