Centree Installations Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10257623

Centree Installations Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

Centree Installations Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Centree Installations Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		5,498	17,618

Current assets

Debtors	6	20,225	18,962
Cash at bank and in hand		28	6,308
		--------	--------
		20,253	25,270

Creditors: amounts falling due within one year	7	67,450		66,420
		--------		--------
Net current liabilities			47,197	41,150
			--------	--------
Total assets less current liabilities			( 41,699)	( 23,532)

Creditors: amounts falling due after more than one year	8	–	9,128
		--------	--------
Net liabilities		( 41,699)	( 32,660)
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 41,799)	( 32,760)
	--------	--------
Shareholders deficit	( 41,699)	( 32,660)
	--------	--------

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 statement of income and retained earnings has not been delivered.

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

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Centree Installations Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

D Griffin

Director

Company registration number: 10257623

Centree Installations Limited

Notes to the Financial Statements

Year ended 31 December 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 Potton House, Wyboston Lakes, Great North Road, Wyboston, Bedford, MK44 3BZ. The principal place of business is Centree House, Unit 6-8, Bicton Industrial Park, Kimbolton, Huntingdon, Cambs, PE28 0LQ.

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.

Going concern

The directors assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements. The company is supported by a Bounce Back Loan, supported by the UK Government and by cash from other companies within the group and the directors have concluded that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Rental income

The company received rental income from the shared use of its leased premises. Rent received is recognised on an accruals basis.

Management charges

Income from management charges is recognised in the accounts on an accruals basis.

Revenue recognition

Turnover represents commissions receivable by the company which have been accounted for on an accruals basis, net of value added tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Operating leases

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

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% reducing balance
Motor vehicles	-	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position 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.

Defined contribution pension plans

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

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2024: 11 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2025	5,030	56,862	61,892
Disposals	–	( 33,455)	( 33,455)
	-------	--------	--------
At 31 December 2025	5,030	23,407	28,437
	-------	--------	--------
Depreciation
At 1 January 2025	3,747	40,527	44,274
Charge for the year	321	2,867	3,188
Disposals	–	( 24,523)	( 24,523)
	-------	--------	--------
At 31 December 2025	4,068	18,871	22,939
	-------	--------	--------
Carrying amount
At 31 December 2025	962	4,536	5,498
	-------	--------	--------
At 31 December 2024	1,283	16,335	17,618
	-------	--------	--------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 December 2025	–
	----
At 31 December 2024	11,985
	--------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	16,674	1,559
Other debtors	3,551	17,403
	--------	--------
	20,225	18,962
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,626	10,000
Trade creditors	16,460	15,687
Amounts owed to group undertakings and undertakings in which the company has a participating interest	21,538	9,731
Social security and other taxes	22,029	21,015
Other creditors	1,797	9,987
	--------	--------
	67,450	66,420
	--------	--------

Bank loans and overdrafts are liabilities secured by the UK Government under the coronavirus Bounce Back Loan Scheme. Included within other creditors are liabilities due under hire purchase and finance leases, totalling £NIL (2024 £6,923) which are secured on the assets concerned.

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

	2025	2024
	£	£
Bank loans and overdrafts	–	9,128
	----	-------

Bank loans and overdrafts are liabilities secured by the UK Government under the coronavirus Bounce Back Loan Scheme.

9. Related party transactions

In 2024, the directors of COI Properties Ltd agreed to discharge and release Centree Installations Limited from any and all obligation to repay an outstanding intercompany debt of £30,000.

10. Controlling party

The company's immediate parent undertaking is C.O.I. Properties Limited, a company incorporated in England and Wales and whose registered office address is Potton House, Wyboston Lakes, Great North Road, Wyboston, Bedford, MK44 3BZ.