Centor UK Limited 30/06/2025 iXBRL

Company registration number: 05204728

Centor UK Limited

Abridged filleted financial statements

30 June 2025

Centor UK Limited

Contents

Directors and other information

Abridged statement of financial position

Notes to the financial statements

Centor UK Limited

Directors and other information


	Directors	Mr N F Spork
		Mr K Brymora


	Company number	05204728


	Registered office	First Floor, Willow House
		Kingswood Business Park
		Holyhead Road
		Staffordshire
		WV7 3AU


	Business address	Unit 6 Elmdon Trading Estate
		Bickenhill Lane
		Marston Green
		Birmingham
		B37 7HE


	Auditor	Edwards & Co (Codsall) Limited
		Chartered Certified Accountants and Registered Auditors
		Willow House
		Kingswood Business Park
		Holyhead Road
		South Staffs
		WV7 3AU

Centor UK Limited

Abridged statement of financial position

30 June 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	7,650		14,222
		_______		_______
			7,650		14,222

Current assets
Stocks		127,718		151,504
Debtors	6	452,407		575,185
Cash at bank and in hand		137		276
		_______		_______
		580,262		726,965
Creditors: amounts falling due
within one year	7	( 468,957)		( 641,010)
		_______		_______
Net current assets			111,305		85,955
			_______		_______
Total assets less current liabilities			118,955		100,177

			_______		_______
Net assets			118,955		100,177
			_______		_______

Capital and reserves
Called up share capital	8		1		1
Profit and loss account			118,954		100,176
			_______		_______
Shareholders funds			118,955		100,177
			_______		_______

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 07 October 2025 , and are signed on behalf of the board by:

Mr N F Spork

Director

Company registration number: 05204728

Centor UK Limited

Notes to the financial statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is First Floor, Willow House, Kingswood Business Park, Holyhead Road, Staffordshire, WV7 3AU.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

These financial statements have been prepared on the going concern basis, as deemed appropriate by the directors.

Judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates, and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimates is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	10 %	straight line
Fittings fixtures and equipment	-	25 %	straight line
Computer equipment	-	33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 6 ).

5. Tangible assets


	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
At 1 July 2024	1,019	56,954	332	95,840	154,145
Disposals	-	-	-	( 626)	( 626)
	_______	_______	_______	_______	_______
At 30 June 2025	1,019	56,954	332	95,214	153,519
	_______	_______	_______	_______	_______
Depreciation
At 1 July 2024	1,019	43,778	332	94,794	139,923
Charge for the year	-	5,946	-	626	6,572
Disposals	-	-	-	( 626)	( 626)
	_______	_______	_______	_______	_______
At 30 June 2025	1,019	49,724	332	94,794	145,869
	_______	_______	_______	_______	_______
Carrying amount
At 30 June 2025	-	7,230	-	420	7,650
	_______	_______	_______	_______	_______
At 30 June 2024	-	13,176	-	1,046	14,222
	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	106,624	89,031
Amounts owed by group undertakings and undertakings in which the company has a participating interest	314,207	439,342
Other debtors	31,576	46,812
	_______	_______
	452,407	575,185
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	37,503	7,718
Trade creditors	20,112	9,754
Amounts owed to group undertakings and undertakings in which the company has a participating interest	334,378	500,391
Social security and other taxes	44,808	75,067
Other creditors	32,156	48,080
	_______	_______
	468,957	641,010
	_______	_______

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	1	1	1	1
	_______	_______	_______	_______

9. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	60,887	77,100
Later than 1 year and not later than 5 years	71,102	131,295
	_______	_______
	131,989	208,395
	_______	_______

10. Summary audit opinion

The auditor's report dated 07 October 2025 was unqualified.

The senior statutory auditor was Michael Edwards for and on behalf of Edwards & Co (Codsall) Limited

11. Related party transactions

The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. Controlling party

The immediate and ultimate parent company is Centor Holdings Pty Limited. A company incorporated in Australia, whose registered office is 997 Kingsford Smith Drive, Eagle Farm, Queensland, 4009.