REGISTERED NUMBER: SO301510 (Scotland)

Financial Statements for the Year Ended 31 March 2026

for

CENTRA CONSULT LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Designated members:

C Atkinson

A Bayne

Registered office:

c/o James Anderson & Co

Pentland Estate

Straiton

Edinburgh

EH20 9QH

Registered number:

SO301510 (Scotland)

Accountants:

James Anderson & Co

Chartered Accountants

Pentland Estate

Straiton

Edinburgh

EH20 9QH

Fixed assets

Tangible assets

4

19,495

26,689

Current assets

Debtors

5

126,497

128,252

Cash at bank

88,951

57,309

215,448

185,561

Creditors

Amounts falling due within one year

6

71,454

89,305

Net current assets

143,994

96,256

Total assets less current liabilities

163,489

122,945

Creditors

Amounts falling due after more than one year

7

9,525

15,210

Net assets attributable to members

153,964

107,735

Loans and other debts due to members

9

149,964

103,735

Members' other interests

Capital accounts

4,000

4,000

153,964

107,735

Total members' interests

Loans and other debts due to members

9

149,964

103,735

Members' other interests

4,000

4,000

153,964

107,735

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Comprehensive Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16 September 2026 and were signed by:

C Atkinson - Designated member

1.	Statutory information

Centra Consult LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 "The Financial Reporting Standard Applicable in the UK and Republic of Ireland" (FRS 102) including the provisions of section 1A "Small Entities", the Statement of Recommended Practice; Accounting by Limited Liability Partnerships published December 2018 and the Companies Act 2006 (as applied to LLPs). The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade

discounts.

Turnover represents fees for the provision of contract and dispute resolution services in the construction industry. All income is recognised at the time the service is delivered. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Expenditure is capitalised as a fixed asset where it represents either a new asset or an enhancement to an

existing asset. Depreciation is provided at the following annual rates in order to write off each asset over its

expected useful life less estimated residual value.

Rental furnishings - 25% reducing balance

Motor vehicles - 25% reducing balance

Computer equipment - 33% straight line

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the comprehensive income statement.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Bank and cash

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those

held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Members' remuneration

The share of profits paid to members under a salary contract is treated as an expense in the profit and loss account in the relevant year.

Profits divided after a decision by the LLP are classed as an appropriation of profits rather than as an expense.

Tax provision

The taxation payable on profits is the personal liability of the members during the year. No provision for current or deferred taxation has been made.

3.	Employee information

The average number of employees during the year was 1 (2025 - NIL ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 April 2025

79,790

Additions

143

At 31 March 2026

79,933

Depreciation

At 1 April 2025

53,101

Charge for year

7,337

At 31 March 2026

60,438

Net book value

At 31 March 2026

19,495

At 31 March 2025

26,689

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

121,822

123,248

Prepayments

4,675

5,004

126,497

128,252

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Hire purchase contracts

6,985

8,725

Trade creditors

6,171

5,206

VAT

53,248

44,068

Other creditors

5,050

31,306

71,454

89,305

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Hire purchase contracts

9,525

15,210

8.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

16,510

23,935

The bank loans are secured by fixed and floating charge over the LLP's assets. The hire purchase contracts are secured on the assets concerned.

9.

Loans and other debts due to members

2026

2025

£

£

Amounts owed to members in respect of profits

149,964

103,735

Falling due within one year

149,964

103,735

Loans and other debts due to members rank pari passu with unsecured creditors.