REGISTERED NUMBER: 10523642 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Centralchem Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

O Najeeb

REGISTERED OFFICE:

217 Coatsworth Road

Gateshead

NE8 1SR

REGISTERED NUMBER:

10523642 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

52-56 Coatsworth Road

Gateshead

NE8 1QN

Fixed assets

Tangible assets

4

17,903

23,756

Current assets

Stocks

25,100

22,650

Debtors

5

591,246

566,796

Cash at bank

115,455

84,550

731,801

673,996

Creditors

Amounts falling due within one year

6

(88,282

)

(190,045

)

Net current assets

643,519

483,951

Total assets less current liabilities

661,422

507,707

Capital and reserves

Called up share capital

100

100

Retained earnings

7

661,322

507,607

661,422

507,707

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 28 August 2026 and were signed by:

O Najeeb - Director

1.	STATUTORY INFORMATION

Centralchem 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

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 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.

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 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

54,932

14,086

69,018

DEPRECIATION

At 1 January 2025

39,391

5,871

45,262

Charge for year

2,331

3,522

5,853

At 31 December 2025

41,722

9,393

51,115

NET BOOK VALUE

At 31 December 2025

13,210

4,693

17,903

At 31 December 2024

15,541

8,215

23,756

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

203,448

178,904

Amounts owed by group undertakings

364,443

364,443

Other debtors

23,355

23,449

591,246

566,796

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,200

162,143

Corporation tax

60,924

25,065

Social security and other tax

3,529

2,677

Pension Liability

469

-

Other creditors

5,160

160

88,282

190,045

7.

RESERVES

Retained

earnings

£

At 1 January 2025

507,607

Profit for the year

153,715

At 31 December 2025

661,322