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REGISTERED NUMBER: 14286305 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 9 AUGUST 2022 TO 31 AUGUST 2023

FOR

CSL GAMING LTD

CSL GAMING LTD (REGISTERED NUMBER: 14286305)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 9 August 2022 to 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CSL GAMING LTD

COMPANY INFORMATION
for the period 9 August 2022 to 31 August 2023







DIRECTOR: C S Lunn





REGISTERED OFFICE: 17 Dovehouse Close
Ely
Cambridgeshire
CB7 4BY





REGISTERED NUMBER: 14286305 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

CSL GAMING LTD (REGISTERED NUMBER: 14286305)

BALANCE SHEET
31 August 2023

Notes £   
FIXED ASSETS
Tangible assets 4 2,451

CURRENT ASSETS
Cash at bank 21,195

CREDITORS
Amounts falling due within one year 5 (20,219 )
NET CURRENT ASSETS 976
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,427

PROVISIONS FOR LIABILITIES 6 (515 )
NET ASSETS 2,912

CAPITAL AND RESERVES
Called up share capital 7 1
Retained earnings 2,911
SHAREHOLDERS' FUNDS 2,912

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 2 November 2023 and were signed by:





C S Lunn - Director


CSL GAMING LTD (REGISTERED NUMBER: 14286305)

NOTES TO THE FINANCIAL STATEMENTS
for the period 9 August 2022 to 31 August 2023

1. STATUTORY INFORMATION

CSL Gaming 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.

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


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
Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts, and is recognised as follows:

Revenue from the sale of gaming services is recognised at the point of completion of the work. Revenue not billed is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Tangible fixed assets
Tangible fixed assets are stated at cost, or deemed cost, less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Fixtures & fittings-33% on cost
Computer equipment-33% on cost

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation
Taxation for the period 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.


CSL GAMING LTD (REGISTERED NUMBER: 14286305)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 9 August 2022 to 31 August 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Impairment policy
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
Additions 800 2,563 3,363
At 31 August 2023 800 2,563 3,363
DEPRECIATION
Charge for period 242 670 912
At 31 August 2023 242 670 912
NET BOOK VALUE
At 31 August 2023 558 1,893 2,451

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 12,585
Other creditors 7,634
20,219

CSL GAMING LTD (REGISTERED NUMBER: 14286305)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 9 August 2022 to 31 August 2023

6. PROVISIONS FOR LIABILITIES
£   
Deferred tax 515

Deferred
tax
£   
Provided during period 515
Balance at 31 August 2023 515

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1 ORDINARY £1 1

1 ORDINARY share of £1 was allotted and fully paid for cash at par during the period.