XCentium Limited - Accounts

XCentium Limited Accountants' Report For the year ended 31 January 2026
Report to the directors on the preparation of the unaudited statutory accounts of XCentium Limited for the year ended 31 January 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of XCentium Limited for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of XCentium Limited, as a body, in accordance with the terms of our engagement letter dated 21 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of XCentium Limited and state those matters that we have agreed to state to the Board of Directors of XCentium Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than XCentium Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that XCentium Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of XCentium Limited. You consider that XCentium 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 accounts of XCentium 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 accounts 31 January 2026. .................................................... Ten Forward Accounting Suite 2a 7th Floor 5 Greenwich View Place London E14 9NN 21 October 2026 1

XCentium Limited
Accountants' Report
For the year ended 31 January 2026

Report to the directors on the preparation of the unaudited statutory accounts of XCentium Limited for the year ended 31 January 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of XCentium Limited for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/.

This report is made solely to the Board of Directors of XCentium Limited, as a body, in accordance with the terms of our engagement letter dated 21 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of XCentium Limited and state those matters that we have agreed to state to the Board of Directors of XCentium Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than XCentium Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that XCentium Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of XCentium Limited. You consider that XCentium 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 accounts of XCentium 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 accounts 31 January 2026.

....................................................
Ten Forward Accounting
Suite 2a 7th Floor
5 Greenwich View Place
London
E14 9NN
21 October 2026

Registered Number: 15429912 XCentium Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	829	1,243
		829	1,243
Current assets
Debtors		67,702	846
Cash at bank and in hand		365,897	75,177
		433,599	76,023
Creditors: amount falling due within one year		(800,499)	(238,451)
Net current assets		(366,900)	(162,428)

Total assets less current liabilities		(366,071)	(161,185)
Net assets		(366,071)	(161,185)

Capital and reserves
Called up share capital	4	10	10
Profit and loss account		(366,081)	(161,195)
Shareholders' funds		(366,071)	(161,185)

For the year ended 31 January 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 21 October 2026 and were signed on its behalf by:

-------------------------------
Pierre D'Arbost
Director

XCentium Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

XCentium Limited is a private company, limited by shares, registered in England and Wales, registration number 15429912, registration address 71-75 Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Going concern basis

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for the foreseeable future.

On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight Line

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost

2.	Average number of employees Average number of employees during the period was 2 (2025 : 2).

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 February 2025	1,658	1,658
Additions	-	-
Disposals	-	-
At 31 January 2026	1,658	1,658
Depreciation
At 01 February 2025	415	415
Charge for year	414	414
On disposals	-	-
At 31 January 2026	829	829
Net book values
Closing balance as at 31 January 2026	829	829
Opening balance as at 01 February 2025	1,243	1,243

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1,000 Ordinary shares of £0.01 each	10		10
	10		10

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2026 £		2025 £		2026 £		2025 £
Solnsoft LLC	(10,286)		(1,678)		(691,334)		(209,829)

Solnsoft LLC provided a further £147,253 in interest bearing loans during the year, total loans £298,390 (2025: £151,137). Interest charged £10,286 (2025: £1,678), rates 4.30% to 4.57%. Interest free intercompany balance £392,943 (2025: £58,692). Total owed £691,334 (2025: £209,829). Unsecured and repayable on demand.

6.	Ultimate Controlling Party The company's ultimate controlling party is Solnsoft LLC by virtue of his ownership of 100% of the issued share capital in the company.