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REGISTERED NUMBER: 07075245 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

CSC Buildings Ltd

CSC Buildings Ltd (Registered number: 07075245)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CSC Buildings Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Mr S Cirlescu





REGISTERED OFFICE: 177 Hollyfield
Harlow
Essex
CM19 4NE





REGISTERED NUMBER: 07075245 (England and Wales)





ACCOUNTANTS: E Johnson & Associates
Chartered Certified Accountants
637 Green Lanes
London
N8 0RE

CSC Buildings Ltd (Registered number: 07075245)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,837 2,449

CURRENT ASSETS
Stocks 5 69,971 -
Debtors 6 2,834 2,834
72,805 2,834
CREDITORS
Amounts falling due within one
year

7

145,589

73,036
NET CURRENT LIABILITIES (72,784 ) (70,202 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(70,947

)

(67,753

)

CREDITORS
Amounts falling due after more
than one year

8

30,382

35,590
NET LIABILITIES (101,329 ) (103,343 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 (101,429 ) (103,443 )
SHAREHOLDERS' FUNDS (101,329 ) (103,343 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

CSC Buildings Ltd (Registered number: 07075245)

Balance Sheet - continued
30 November 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 director and authorised for issue on 5 April 2024 and were signed by:





Mr S Cirlescu - Director


CSC Buildings Ltd (Registered number: 07075245)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

CSC Buildings 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
The financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.
At the balance sheet date, the company's liabilities for the period from 1 December 2022 to 30 November 2023 exceed its assets. The director of the company has sought assurance from the creditors that their debts will not be called in within the next twelve months.
The director has been therefore deemed it appropriate that the financial statements be prepared on the going concern basis.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

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.

CSC Buildings Ltd (Registered number: 07075245)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 430 8,900 9,330
DEPRECIATION
At 1 December 2022 420 6,461 6,881
Charge for year 2 610 612
At 30 November 2023 422 7,071 7,493
NET BOOK VALUE
At 30 November 2023 8 1,829 1,837
At 30 November 2022 10 2,439 2,449

5. STOCKS
30.11.23 30.11.22
£    £   
Work-in-progress 69,971 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 834 834
Other debtors 2,000 2,000
2,834 2,834

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 8,679 8,362
Trade creditors 23,369 1,570
Taxation and social security 58,451 33,596
Other creditors 55,090 29,508
145,589 73,036

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 30,382 35,590

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary £1 100 100

CSC Buildings Ltd (Registered number: 07075245)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

10. RESERVES
Retained
earnings
£   

At 1 December 2022 (103,443 )
Profit for the year 2,014
At 30 November 2023 (101,429 )

11. RELATED PARTY DISCLOSURES

During the year, no dividend was paid to the director.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Cirlescu.

By virtue of being the sole director of the company and controls 100% of the ordinary share capital of the company.