Company No: 04723715 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	Cenydd Milne (Resigned 02 April 2026)
	Nicholas Portch (Resigned 02 April 2026)
	Kitson Edward Symes (Appointed 02 April 2026)
	Richard William Vogt (Appointed 02 April 2026)

REGISTERED OFFICE	167-169 Great Portland Street
	London
	W1W 5PF
	United Kingdom

COMPANY NUMBER

04723715 (England and Wales)

ACCOUNTANT	Synergee
	Pluto House
	6 Vale Avenue
	Tunbridge Wells
	TN1 1DJ

	Note	31.12.2025		31.03.2025
		£		£
Fixed assets
Tangible assets	3	36,558		21,138
		36,558		21,138
Current assets
Stocks	4	14,212		5,000
Debtors	5	197,468		147,696
Cash at bank and in hand	6	101,521		221,813
		313,201		374,509
Creditors: amounts falling due within one year	7	( 110,696)		( 102,622)
Net current assets		202,505		271,887
Total assets less current liabilities		239,063		293,025
Provision for liabilities	8	( 9,139)		0
Net assets		229,924		293,025
Capital and reserves
Called-up share capital	9	40		40
Capital redemption reserve		60		60
Profit and loss account		229,824		292,925
Total shareholders' funds		229,924		293,025

For the financial period 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 financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Cencom Solutions Limited (registered number: 04723715) were approved and authorised for issue by the Board of Directors on 14 September 2026. They were signed on its behalf by:

Richard William Vogt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cencom Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 167-169 Great Portland Street, London, W1W 5PF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The accounting reference date has been shortened to 31 December 2025. The current period figures are for 9 months whereas the comparatives are for 12 months.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery etc.	15 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 01.04.2025 to 31.12.2025		Year ended 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	14		12

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 April 2025	10,590		36,247		46,837
Additions	0		32,814		32,814
Disposals	( 10,590)		( 10,861)		( 21,451)
At 31 December 2025	0		58,200		58,200
Accumulated depreciation
At 01 April 2025	4,317		21,382		25,699
Charge for the financial period	441		9,176		9,617
Disposals	( 4,758)		( 8,916)		( 13,674)
At 31 December 2025	0		21,642		21,642
Net book value
At 31 December 2025	0		36,558		36,558
At 31 March 2025	6,273		14,865		21,138

4. Stocks

	31.12.2025		31.03.2025
	£		£
Stocks	14,212		5,000

5. Debtors

	31.12.2025		31.03.2025
	£		£
Trade debtors	193,048		146,645
Other debtors	4,420		1,051
	197,468		147,696

6. Cash and cash equivalents

	31.12.2025		31.03.2025
	£		£
Cash at bank and in hand	26,788		81,408
Short-term deposits	74,733		140,405
	101,521		221,813

7. Creditors: amounts falling due within one year

	31.12.2025		31.03.2025
	£		£
Trade creditors	23,778		11,332
Taxation and social security	61,686		88,796
Other creditors	25,232		2,494
	110,696		102,622

8. Provision for liabilities

	31.12.2025		31.03.2025
	£		£
Deferred tax	9,139		0

	Deferred taxation		Total
	£		£
At 01 April 2025	0		0
Charged to the Statement of Income and Retained Earnings	9,139		9,139
At 31 December 2025	9,139		9,139

Deferred tax

	31.12.2025		31.03.2025
	£		£
Accelerated capital allowances	9,139		0
Provision for deferred tax	9,139		0

9. Called-up share capital

	31.12.2025		31.03.2025
	£		£
Allotted, called-up and fully-paid
20 Ordinary A shares of £ 1.00 each	20		20
20 Ordinary B shares of £ 1.00 each	20		20
	40		40

10. Financial commitments

Commitments

	31.12.2025		31.03.2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	29,783		1,500