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Registered Number: 09347676
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 January 2024

for

C S VANGUARD LIMITED

Accountants report

You consider that the company is exempt from an audit for the year ended 31 January 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Douglas Marshall
31 January 2024


Wyre Business Consultants Limited
26 Church Street
Kidderminster
Worcestershire
DY10 2AR
23 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 128,539    56,130 
128,539    56,130 
Current assets      
Stocks 176,580    218,530 
Debtors 30,400    115,988 
Cash at bank and in hand 554,743    171,951 
761,723    506,469 
Creditors: amount falling due within one year (318,494)   (253,583)
Net current assets 443,229    252,886 
 
Total assets less current liabilities 571,768    309,016 
Creditors: amount falling due after more than one year (17,500)   (27,500)
Net assets 554,268    281,516 
 

Capital and reserves
     
Called up share capital 4 10    10 
Profit and loss account 554,258    281,506 
Shareholders' funds 554,268    281,516 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 October 2024 and were signed by:


-------------------------------
Clare Sandford
Director
2
General Information
C S Vanguard Limited is a private company, limited by shares, registered in England and Wales, registration number 09347676, registration address G1 Spennels Trading Estate, Spennells Valley Road, Kidderminster, Worcestershire, DY10 1XS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Reducing Balance
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 February 2023 60,042    66,276      126,318 
Additions 4,500    99,160    1,055    104,715 
Disposals      
At 31 January 2024 64,542    165,436    1,055    231,033 
Depreciation
At 01 February 2023 46,213    23,975      70,188 
Charge for year 3,666    28,292    348    32,306 
On disposals      
At 31 January 2024 49,879    52,267    348    102,494 
Net book values
Closing balance as at 31 January 2024 14,663    113,169    707    128,539 
Opening balance as at 01 February 2023 13,829    42,301      56,130 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
10 Class A shares of £1.00 each 10    10 
10    10 

3