CSTS Limited Filleted Accounts Cover
CSTS Limited
Company No. 05718784
Information for Filing with The Registrar
31 March 2023
CSTS Limited Directors Report Registrar
The Director presents her report and the accounts for the year ended 31 March 2023.
Principal activities
The principal activity of the company during the year under review was provision of training & education serivces..
Director
The Director who served at any time during the year was as follows:
C. Sibley
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
C. Sibley
Director
18 October 2023
CSTS Limited Balance Sheet Registrar
at
31 March 2023
Company No.
05718784
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
606687
606687
Current assets
Debtors
5
14,3473,844
Cash at bank and in hand
10,4823,634
24,8297,478
Creditors: Amount falling due within one year
6
(24,754)
(18,508)
Net current assets/(liabilities)
75
(11,030)
Total assets less current liabilities
681
(10,343)
Creditors: Amounts falling due after more than one year
7
(4,302)
(6,431)
Provisions for liabilities
Deferred taxation
(116)
(131)
Net liabilities
(3,737)
(16,905)
Capital and reserves
Called up share capital
11
Profit and loss account
8
(3,738)
(16,906)
Total equity
(3,737)
(16,905)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 18 October 2023
And signed on its behalf by:
C. Sibley
Director
18 October 2023
CSTS Limited Notes to the Accounts Registrar
for the year ended 31 March 2023
1
General information
CSTS Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 05718784
Its registered office is:
28 Pembroke Drive
Wellington
Telford
TF1 3PT
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed 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.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
33% Reducing balance
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 April 2022
5,5065,506
Additions
121121
At 31 March 2023
5,6275,627
Depreciation
At 1 April 2022
4,8194,819
Charge for the year
202202
At 31 March 2023
5,0215,021
Net book values
At 31 March 2023
606606
At 31 March 2022
687
687
5
Debtors
2023
2022
£
£
Trade debtors
4,4463,664
Loans to directors
9,712-
Prepayments and accrued income
189180
14,3473,844
6
Creditors:
amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
220470
Other loans
2,1302,130
Taxes and social security
21,441
14,451
Other creditors
-257
Accruals and deferred income
9631,200
24,75418,508
7
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Other loans
4,3026,431
4,3026,431
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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