Cestrian Commission Agents Limited Company accounts

COMPANY REGISTRATION NUMBER: 00874154

Cestrian Commission Agents Limited

Unaudited Financial Statements

For the year ended

31 March 2026

Cestrian Commission Agents Limited

Financial Statements

Year ended 31st March 2026

Contents	Pages

Directors' report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4 to 5

The following pages do not form part of the financial statements

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	7

Cestrian Commission Agents Limited

Directors' Report

Year ended 31st March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026 .

Directors

The directors who served the company during the year were as follows:

Mr P K O'Brien
Mr A O'Brien

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 21 September 2026 and signed on behalf of the board by:

Mr P K O'Brien	Mr A O'Brien
Director	Director

Registered office:

10 Ashfield Terrace

Chester-le-Street

Co. Durham

Cestrian Commission Agents Limited

Statement of Income and Retained Earnings

Year ended 31st March 2026

	2026	2025
Note	£	£

Administrative expenses	414	1,015
	----	-------
Operating loss	( 414)	( 1,015)

	----	-------
Loss before taxation	( 414)	( 1,015)

Tax on loss	( 6)	( 193)
	----	-------
Loss for the financial year and total comprehensive income	( 408)	( 822)
	----	-------

Retained (losses)/earnings at the start of the year	( 420)	402
	----	----
Retained losses at the end of the year	( 828)	( 420)
	----	----

All the activities of the company are from continuing operations.

Cestrian Commission Agents Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Current assets

Debtors	4	1,126	1,319
Cash at bank and in hand		891	1,106
		-------	-------
		2,017	2,425

Creditors: amounts falling due within one year	5	2,843		2,843
		-------		-------
Net current liabilities			826	418
			----	----
Total assets less current liabilities			( 826)	( 418)
			----	----
Net liabilities			( 826)	( 418)
			----	----

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 828)	( 420)
	----	----
Shareholders deficit	( 826)	( 418)
	----	----

These financial statements have been prepared 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'.

For the year ending 31st March 2026 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 .

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

Mr P K O'Brien	Mr A O'Brien
Director	Director

Company registration number: 00874154

Cestrian Commission Agents Limited

Notes to the Financial Statements

Year ended 31st March 2026

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 Ashfield Terrace, Chester-le-Street, Co. Durham.

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.

Income tax

The taxation expense represents the aggregate amount of current 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 which the Company expects to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

4. Debtors

	2026	2025
	£	£
Other debtors	1,126	1,319
	-------	-------

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	2,843	2,843
	-------	-------

6. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
The Directors	( 2,663)	–	( 2,663)
	-------	----	-------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
The Directors	3,337	( 6,000)	( 2,663)
	-------	-------	-------

7. Related party transactions

The company was under the control of Mr P K and Mr A O'Brien throughout the year.

Cestrian Commission Agents Limited

Management Information

Year ended 31st March 2026

The following pages do not form part of the financial statements.

Cestrian Commission Agents Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Cestrian Commission Agents Limited

Year ended 31st March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cestrian Commission Agents Limited for the year ended 31st March 2026, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Cestrian Commission Agents Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Cestrian Commission Agents Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cestrian Commission Agents Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cestrian Commission Agents Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cestrian Commission Agents Limited. You consider that Cestrian Commission Agents Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Cestrian Commission Agents Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

B.J.STRAUGHAN AND CO Chartered accountants

Epworth House 7 Lucy Street Chester le Street Co. Durham DH3 3UP

12 August 2026