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REGISTERED NUMBER: 12255925 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

CSS South Limited

CSS South Limited (Registered number: 12255925)

Contents of the Financial Statements
for the Year Ended 31 October 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


CSS South Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: C Healey
C A Atkins





REGISTERED OFFICE: 303 Goring Road
Worthing
West Sussex
BN12 4NX





REGISTERED NUMBER: 12255925 (England and Wales)





ACCOUNTANTS: THL Accountancy Ltd
303 Goring Road
Worthing
West Sussex
BN12 4NX

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
CSS South Limited


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 CSS South Limited for the year ended 31 October 2023 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 CSS South Limited, 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 CSS South Limited and state those matters that we have agreed to state to the Board of Directors of CSS South Limited, 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 CSS South Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CSS South Limited 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 CSS South Limited. You consider that CSS South Limited 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 CSS South Limited. 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.






THL Accountancy Ltd
303 Goring Road
Worthing
West Sussex
BN12 4NX


9 April 2024

CSS South Limited (Registered number: 12255925)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 67,044 24,406
Investments 5 74,970 -
142,014 24,406

CURRENT ASSETS
Debtors 6 254,922 253,294
Cash at bank 77,075 6,380
331,997 259,674
CREDITORS
Amounts falling due within one year 7 318,041 236,713
NET CURRENT ASSETS 13,956 22,961
TOTAL ASSETS LESS CURRENT
LIABILITIES

155,970

47,367

CREDITORS
Amounts falling due after more than one
year

8

(114,694

)

(46,007

)

PROVISIONS FOR LIABILITIES (21,041 ) -
NET ASSETS 20,235 1,360

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 20,135 1,260
20,235 1,360

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

CSS South Limited (Registered number: 12255925)

Balance Sheet - continued
31 October 2023


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 9 April 2024 and were signed on its behalf by:





C Healey - Director


CSS South Limited (Registered number: 12255925)

Notes to the Financial Statements
for the Year Ended 31 October 2023


1. STATUTORY INFORMATION

CSS South Limited 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 - 5 years straight line
Fixtures and fittings - 5 years straight line
Motor vehicles - 25% on reducing balance
Computer equipment - 5 years straight line

Taxation
Taxation for the year comprises current 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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 10 ) .

CSS South Limited (Registered number: 12255925)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 26,656
Additions 51,178
At 31 October 2023 77,834
DEPRECIATION
At 1 November 2022 2,250
Charge for year 8,540
At 31 October 2023 10,790
NET BOOK VALUE
At 31 October 2023 67,044
At 31 October 2022 24,406

5. FIXED ASSET INVESTMENTS
Other
investmen
£   
COST
Additions 74,970
At 31 October 2023 74,970
NET BOOK VALUE
At 31 October 2023 74,970

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 240,000 244,239
Other debtors 14,922 9,055
254,922 253,294

CSS South Limited (Registered number: 12255925)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 42,577 10,233
Hire purchase contracts 29,399 -
Trade creditors 11,040 3,148
Amounts owed to group undertakings 147,500 155,000
Taxation and social security 83,512 61,159
Other creditors 4,013 7,173
318,041 236,713

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 15,601 25,611
Hire purchase contracts 99,093 20,396
114,694 46,007