Company registration number: 08692901
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
THE CENTRE PROPERTIES (UK) LIMITED
Pages for filing with the Registrar
Company registration number: 08692901
THE CENTRE PROPERTIES (UK) LIMITED
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 3,050 9,100
Investment property 5 1,269,730 1,269,730
1,272,780 1,278,830
Current assets
Debtors 6 6,000 24,000
Cash at bank and in hand 10,803 16,612
16,803 40,612
Creditors: amounts falling due within one year
7 (221,057) (249,313)
Net current liabilities (204,254) (208,701)
Total assets less current liabilities 1,068,526 1,070,129
Creditors: Amounts falling due after more than one year
8 (439,936) (484,073)
Provisions for liabilities (75,648) (75,648)
NET ASSETS 552,942 510,408
Capital and reserves
Called up share capital 200 200
Profit and loss account 552,742 510,208
TOTAL EQUITY 552,942 510,408
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08692901
THE CENTRE PROPERTIES (UK) LIMITED
Balance sheet - continued
as at 31 August 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 15 June 2026 and signed on its behalf by:
Mr R Khurana, Director
15 June 2026
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THE CENTRE PROPERTIES (UK) LIMITED
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
THE CENTRE PROPERTIES (UK) LIMITED is a private company registered in England and Wales. Its registered number is 08692901. The company is limited by shares. Its registered office is 3 Welley Avenue, Wraysbury, Staines-Upon-Thames, TW19 5HE.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 20% straight line
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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THE CENTRE PROPERTIES (UK) LIMITED
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Financial instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Short term debtors are measured at transaction price less any provisions for impairment. Loans receivable are measured initially at fair value, net of transaction costs & are subsequently carried at amortised costs using effective interest method, less any impairment provision. Short term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are measured initially fair value, net of transaction costs & are subsequently carried at amortised costs using the effective interest method.






Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
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THE CENTRE PROPERTIES (UK) LIMITED
Notes to the financial statements - continued
for the year ended 31 August 2025
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 September 2024 21,200
At 31 August 2025 21,200
Depreciation
At 1 September 2024 12,100
Charge for year 6,050
At 31 August 2025 18,150
Net book value
At 31 August 2025 3,050
At 31 August 2024 9,100
5 Investment property
£
Valuation
At 1 September 2024 1,269,730
At 31 August 2025 1,269,730
6 Debtors
2025 2024
£ £
Prepayments and accrued income 6,000 24,000
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THE CENTRE PROPERTIES (UK) LIMITED
Notes to the financial statements - continued
for the year ended 31 August 2025
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 100,188 100,188
Other creditors 105,809 124,177
Taxation 12,415 23,703
Accruals and deferred income 2,645 1,245
221,057 249,313
8 Creditors: amounts falling due after more than one year
2025 2024
£ £
Other loans 439,936 484,073
9 Non distributable reserves
Profit & loss reserves contains Non distributable reserves for £321,182 (2024: £321,182) net of related deferred tax deriving from FV adjustment of investment properties.
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