Registered number
11454313
The CST Corporate Trustee Limited
Unaudited Filleted Accounts
31 December 2021
The CST Corporate Trustee Limited
Registered number: 11454313
Balance Sheet
as at 31 December 2021
Notes 2021 2020
As restated
£ £
Current assets
Debtors 3 1,955 1,212
Creditors: amounts falling due within one year 4 (2,000) (1,250)
Net current liabilities (45) (38)
Net liabilities (45) (38)
Capital and Reserves
Income and expenditure account (45) (38)
Reserves (45) (38)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Revd Duncan MacLean
Director
Approved by the board on 22 August 2022
The CST Corporate Trustee Limited
Notes to the Accounts
for the year ended 31 December 2021
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

The reporting currency is £ Sterling.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Prior year adjustment
The 2020 balance sheet has been restated to incorporate the impact of a change in accounting policy to ensure that debtor and creditor balances held HEBA (The Heart of England Baptist Association) agree to the audited financial statements of that entity.

There has been no impact upon the 2020 profit and loss account.

The detail for each adjustment is shown in notes 3 and 4.
2 Employees 2021 2020
Number Number
Average number of persons employed by the company 0 0
3 Debtors 2021 2020
As restated
£ £
Other debtors 1,955 1,212
Prior year adjustment
Original 2020 value: 463,587
Prior year adjustment (note 1) (462,375)
Restated value 1,212
4 Creditors: amounts falling due within one year 2021 2020
As restated
£ £
Other creditors 2,000 1,250
Prior year adjustment
Original 2020 value: 463,625
Prior year adjustment (note 1) (462,375)
Restated value 1,250
5 Other information
The CST Corporate Trustee Limited is a limited by guarantee without share capital and incorporated in England. The liability of members is limited to £1. Its registered office is:
480 Chester Road
Sutton Coldfield
West Midlands
B73 5BP
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