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Registered Number: 14951188
England and Wales

 

 

 

CSS FIM LIMITED


Abridged Accounts
 


Period of accounts

Start date: 21 June 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
Fixed assets    
Investments 3 550,415 
550,415 
Current assets    
Debtors 114 
Cash at bank and in hand 518,053 
518,167 
Creditors: amount falling due within one year (1,002,397)
Net current assets (484,230)
 
Total assets less current liabilities 66,185 
Provisions for liabilities (10,858)
Net assets 55,327 
 

Capital and reserves
   
Called up share capital 4 100 
Profit and loss account 55,227 
Shareholders' funds 55,327 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge 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 board of directors on 02 December 2024 and were signed on its behalf by:


-------------------------------
Adrian Sherling
Director
1
General Information
CSS FIM Limited is a private company, limited by shares, registered in England and Wales, registration number 14951188, registration address 6 Gilpins Ride, Berkhamsted, HP4 2PD.

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)
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Fixed asset investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the period was 0.
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 21 June 2023  
Additions 550,415    550,415 
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 550,415    550,415 

4.

Share Capital

Allotted, called up and fully paid
2024
£
100 Ordinary A shares of £1.00 each 100 
100 

5.

Related Party

As at 31st March 2024, the company owed £999,900 to The CSS FIM Trust.  The CSS FIM Trust is the beneficial owner of the company.  The loan in interest-free and repayable on demand.
6.

Ultimate controlling party

The company is under control of its directors who also act as trustees of The CSS FIM Trust.
2