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Company Registration No. 02221477 (England and Wales)
C.G.S. LIMITED Unaudited accounts for the year ended 31 August 2023
C.G.S. LIMITED Unaudited accounts Contents
Page
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C.G.S. LIMITED Company Information for the year ended 31 August 2023
Director
Saksit LEESRUDHAPHAN
Company Number
02221477 (England and Wales)
Registered Office
RIVER KWAI RESTAURANT UNIT 2, CROSS & PI CROSS & PILLORY LANE ALTON HAMPSHIRE GU34 1HL UNITED KINGDOM
Accountants
May Collis Accountants Limited (Association of Accounting Technicians) Jamieson House Balblair, Dingwall Rosshire IV7 8LG
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C.G.S. LIMITED Accountants' report
Accountants' report to the director of C.G.S. LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C.G.S. LIMITED for the year ended 31 August 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of C.G.S. LIMITED, as a body, in accordance with the terms of our engagement letter dated 10 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of C.G.S. LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C.G.S. LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that C.G.S. LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of C.G.S. LIMITED. You consider that C.G.S. 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 accounts of C.G.S. 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 accounts.
May Collis Accountants Limited (Association of Accounting Technicians) Jamieson House Balblair, Dingwall Rosshire IV7 8LG 31 August 2024
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C.G.S. LIMITED Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,360 
18,414 
Current assets
Inventories
4,000 
4,000 
Debtors
26,622 
5,567 
Cash at bank and in hand
17,500 
70,186 
48,122 
79,753 
Creditors: amounts falling due within one year
(20,850)
(23,398)
Net current assets
27,272 
56,355 
Total assets less current liabilities
43,632 
74,769 
Creditors: amounts falling due after more than one year
(31,132)
(38,591)
Net assets
12,500 
36,178 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
11,500 
35,178 
Shareholders' funds
12,500 
36,178 
For the year ending 31 August 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 August 2024 and were signed on its behalf by
Saksit LEESRUDHAPHAN Director Company Registration No. 02221477
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C.G.S. LIMITED Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
C.G.S. LIMITED is a private company, limited by shares, registered in England and Wales, registration number 02221477. The registered office is RIVER KWAI RESTAURANT UNIT 2, CROSS & PI, CROSS & PILLORY LANE, ALTON, HAMPSHIRE, GU34 1HL, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% on cost
Motor vehicles
15% on cost
Fixtures & fittings
10% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2022
12,676 
39,156 
106,272 
158,104 
At 31 August 2023
12,676 
39,156 
106,272 
158,104 
Depreciation
At 1 September 2022
11,847 
34,868 
92,975 
139,690 
Charge for the year
82 
643 
1,329 
2,054 
At 31 August 2023
11,929 
35,511 
94,304 
141,744 
Net book value
At 31 August 2023
747 
3,645 
11,968 
16,360 
At 31 August 2022
829 
4,288 
13,297 
18,414 
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C.G.S. LIMITED Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
7,652 
- 
Other debtors
18,970 
- 
26,622 
- 
Amounts falling due after more than one year
Accrued income and prepayments
- 
5,567 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
8,172 
402 
Trade creditors
10,123 
11,165 
Taxes and social security
31 
683 
Loans from directors
- 
(62)
Accruals
2,524 
11,210 
20,850 
23,398 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
31,132 
38,333 
Other creditors
- 
258 
31,132 
38,591 
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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