IRIS Accounts Production v24.3.0.553 12399452 Board of Directors 1.2.23 31.1.24 31.1.24 0 0 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh123994522023-01-31123994522024-01-31123994522023-02-012024-01-31123994522022-01-31123994522022-02-012023-01-31123994522023-01-3112399452ns15:EnglandWales2023-02-012024-01-3112399452ns14:PoundSterling2023-02-012024-01-3112399452ns10:Director12023-02-012024-01-3112399452ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3112399452ns10:SmallEntities2023-02-012024-01-3112399452ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3112399452ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3112399452ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3112399452ns10:FullAccounts2023-02-012024-01-3112399452ns5:CurrentFinancialInstruments2024-01-3112399452ns5:CurrentFinancialInstruments2023-01-3112399452ns5:ShareCapital2024-01-3112399452ns5:ShareCapital2023-01-3112399452ns5:RetainedEarningsAccumulatedLosses2024-01-3112399452ns5:RetainedEarningsAccumulatedLosses2023-01-3112399452ns10:RegisteredOffice2023-02-012024-01-3112399452ns5:CostValuation2023-01-3112399452ns5:RetainedEarningsAccumulatedLosses2023-01-3112399452ns5:RetainedEarningsAccumulatedLosses2023-02-012024-01-31
REGISTERED NUMBER: 12399452 (England and Wales)















C & S Holdings (Yorkshire) Ltd

Unaudited Financial Statements for the Year Ended 31 January 2024






C & S Holdings (Yorkshire) Ltd (Registered number: 12399452)

Contents of the Financial Statements
for the year ended 31 January 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


C & S Holdings (Yorkshire) Ltd (Registered number: 12399452)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2 2
Investment property 5 1,150,000 1,150,000
1,150,002 1,150,002

CURRENT ASSETS
Debtors 6 534,340 553,375
Cash at bank - 208
534,340 553,583
CREDITORS
Amounts falling due within one year 7 1,339,459 1,354,566
NET CURRENT LIABILITIES (805,119 ) (800,983 )
TOTAL ASSETS LESS CURRENT LIABILITIES 344,883 349,019

PROVISIONS FOR LIABILITIES 86,110 65,440
NET ASSETS 258,773 283,579

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8 258,771 283,577
258,773 283,579

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

C & S Holdings (Yorkshire) Ltd (Registered number: 12399452)

Balance Sheet - continued
31 January 2024


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 26 November 2024 and were signed on its behalf by:





C J E Pearson - Director


C & S Holdings (Yorkshire) Ltd (Registered number: 12399452)

Notes to the Financial Statements
for the year ended 31 January 2024


1. STATUTORY INFORMATION

C & S Holdings (Yorkshire) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12399452

Registered office: Brows View
Linton
Skipton
BD23 5HH

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 as modified by the revaluation of certain assets.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

C & S Holdings (Yorkshire) Ltd (Registered number: 12399452)

Notes to the Financial Statements - continued
for the year ended 31 January 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2023
and 31 January 2024 2
NET BOOK VALUE
At 31 January 2024 2
At 31 January 2023 2

The company owns 100% of the issued share capital of C&S Operations (Yorkshire) Ltd.

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2023
and 31 January 2024 1,150,000
NET BOOK VALUE
At 31 January 2024 1,150,000
At 31 January 2023 1,150,000

Fair value at 31 January 2024 is represented by:
£   
Valuation in 2022 344,441
Cost 805,559
1,150,000

Investment property was valued on an open market basis on 7 May 2021 by Poole Townsend Estates Ltd .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Amounts owed by group undertakings 534,340 553,375

C & S Holdings (Yorkshire) Ltd (Registered number: 12399452)

Notes to the Financial Statements - continued
for the year ended 31 January 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Taxation and social security - 1,078
Other creditors 1,339,459 1,353,488
1,339,459 1,354,566

8. RESERVES
Retained
earnings
£   

At 1 February 2023 283,577
Deficit for the year (20,806 )
Dividends (4,000 )
At 31 January 2024 258,771

Retained earnings include £258,331 (2023 - £279,002) that is not distributable.