IRIS Accounts Production v22.1.4.3 05858077 Board of Directors 1.4.21 31.3.22 31.3.22 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure058580772021-03-31058580772022-03-31058580772021-04-012022-03-31058580772020-03-31058580772020-04-012021-03-31058580772021-03-3105858077ns16:EnglandWales2021-04-012022-03-3105858077ns15:PoundSterling2021-04-012022-03-3105858077ns11:Director12021-04-012022-03-3105858077ns11:PrivateLimitedCompanyLtd2021-04-012022-03-3105858077ns11:SmallEntities2021-04-012022-03-3105858077ns11:AuditExemptWithAccountantsReport2021-04-012022-03-3105858077ns11:SmallCompaniesRegimeForDirectorsReport2021-04-012022-03-3105858077ns11:SmallCompaniesRegimeForAccounts2021-04-012022-03-3105858077ns11:FullAccounts2021-04-012022-03-3105858077ns11:Director22021-04-012022-03-3105858077ns11:CompanySecretary12021-04-012022-03-3105858077ns11:RegisteredOffice2021-04-012022-03-3105858077ns6:CurrentFinancialInstruments2022-03-3105858077ns6:CurrentFinancialInstruments2021-03-3105858077ns6:Non-currentFinancialInstruments2022-03-3105858077ns6:Non-currentFinancialInstruments2021-03-3105858077ns6:ShareCapital2022-03-3105858077ns6:ShareCapital2021-03-3105858077ns6:RetainedEarningsAccumulatedLosses2022-03-3105858077ns6:RetainedEarningsAccumulatedLosses2021-03-3105858077ns6:PlantMachinery2021-04-012022-03-3105858077ns6:LandBuildings2021-03-3105858077ns6:PlantMachinery2021-03-3105858077ns6:LandBuildings2021-04-012022-03-3105858077ns6:LandBuildings2022-03-3105858077ns6:PlantMachinery2022-03-3105858077ns6:LandBuildings2021-03-3105858077ns6:PlantMachinery2021-03-3105858077ns6:WithinOneYearns6:CurrentFinancialInstruments2022-03-3105858077ns6:WithinOneYearns6:CurrentFinancialInstruments2021-03-31
REGISTERED NUMBER: 05858077 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2022

for

C.S & G Ltd

C.S & G Ltd (Registered number: 05858077)






Contents of the Financial Statements
for the Year Ended 31 March 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

C.S & G Ltd

Company Information
for the Year Ended 31 March 2022







DIRECTORS: Mr R A Gonzalez-Cruz
Mr M A Gonzalez





SECRETARY: Mr R A Gonzalez-Cruz





REGISTERED OFFICE: The Old Exchange Cae Capel Estate
Chwilog
Pwllheli
Gwynedd
LL53 6TE





REGISTERED NUMBER: 05858077 (England and Wales)





ACCOUNTANTS: Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP

C.S & G Ltd (Registered number: 05858077)

Balance Sheet
31 March 2022

31.3.22 31.3.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 97,319 84,116

CURRENT ASSETS
Stocks 2,700 2,700
Debtors 5 8,716 20,602
Cash at bank and in hand 159,725 161,802
171,141 185,104
CREDITORS
Amounts falling due within one year 6 65,035 121,350
NET CURRENT ASSETS 106,106 63,754
TOTAL ASSETS LESS CURRENT
LIABILITIES

203,425

147,870

CREDITORS
Amounts falling due after more than one
year

7

(35,513

)

-

PROVISIONS FOR LIABILITIES (4,803 ) (2,287 )
NET ASSETS 163,109 145,583

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 163,107 145,581
SHAREHOLDERS' FUNDS 163,109 145,583

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

C.S & G Ltd (Registered number: 05858077)

Balance Sheet - continued
31 March 2022


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2022 and were signed on its behalf by:





Mr M A Gonzalez - Director


C.S & G Ltd (Registered number: 05858077)

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. STATUTORY INFORMATION

C.S & G Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Fixed assets are stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.

Property improvements - 2% reducing balance
Plant and machinery - 20% reducing balance
Motor vehicles - 20% reducing balance
Computer equipment - 20% reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

C.S & G Ltd (Registered number: 05858077)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2021 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2021 71,519 41,797 113,316
Additions - 19,673 19,673
At 31 March 2022 71,519 61,470 132,989
DEPRECIATION
At 1 April 2021 - 29,200 29,200
Charge for year - 6,470 6,470
At 31 March 2022 - 35,670 35,670
NET BOOK VALUE
At 31 March 2022 71,519 25,800 97,319
At 31 March 2021 71,519 12,597 84,116

Fixed assets are stated at their cost prices, less accumulated depreciation and less amounts recognised in respect of impairment.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade debtors 8,716 20,602

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Bank loans and overdrafts 11,766 61,094
Trade creditors 28,126 28,476
Taxation and social security 3,770 13,016
Other creditors 21,373 18,764
65,035 121,350

C.S & G Ltd (Registered number: 05858077)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.22 31.3.21
£    £   
Bank loans 35,513 -

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors loan account was in credit throughout the year.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
C.S & G Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C.S & G Ltd for the year ended 31 March 2022 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C.S & G Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C.S & G Ltd and state those matters that we have agreed to state to the Board of Directors of C.S & G Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C.S & G Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C.S & G Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C.S & G Ltd. You consider that C.S & G Ltd 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 financial statements of C.S & G Ltd. 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 financial statements.






Dunn & Ellis Cyf
Chartered Accountants
Adeilad St David's Building
Stryd Lombard Street
Porthmadog
Gwynedd
LL49 9AP


Date: .............................................