Registered number
03963610
C S N Solutions Ltd
Filleted Accounts
30 April 2024
C S N Solutions Ltd
Company Information
Directors
N J Winning
Mrs L E Winning
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
P13a The Photographic Block
Cheltenham Film Studios
Hatherley Lane
Cheltenham
Glos
Registered number
03963610
C S N Solutions Ltd
Registered number: 03963610
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 3,255 1,560
Current assets
Stocks 1,521 1,498
Debtors 4 76,927 76,605
Cash at bank and in hand 37,496 49,559
115,944 127,662
Creditors: amounts falling due within one year 5 (62,650) (62,645)
Net current assets 53,294 65,017
Total assets less current liabilities 56,549 66,577
Creditors: amounts falling due after more than one year 6 (45,766) (54,738)
Net assets 10,783 11,839
Capital and reserves
Called up share capital 110 110
Profit and loss account 10,673 11,729
Shareholders' funds 10,783 11,839
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N J Winning
Director
Approved by the board on 30 June 2024
C S N Solutions Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures and fittings over 3 years
Computer equipment over 3 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Fixtures & fittings Computer equipment Total
£ £ £
Cost
At 1 May 2023 2,086 12,879 14,965
Additions - 4,399 4,399
At 30 April 2024 2,086 17,278 19,364
Depreciation
At 1 May 2023 1,986 11,419 13,405
Charge for the year 50 2,654 2,704
At 30 April 2024 2,036 14,073 16,109
Net book value
At 30 April 2024 50 3,205 3,255
At 30 April 2023 100 1,460 1,560
4 Debtors 2024 2023
£ £
Trade debtors 76,277 75,955
Other debtors 650 650
76,927 76,605
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 26,794 25,867
Taxation and social security costs 27,674 26,218
Other creditors 8,182 10,560
62,650 62,645
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 21,667 31,667
Directors loan account 24,099 23,071
45,766 54,738
7 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 10,560 10,080
8 Controlling party
The company is controlled by N J Winning
9 Other information
C S N Solutions Ltd is a private company limited by shares and incorporated in England. Its registered office is:
P13a The Photographic Block
Cheltenham Film Studios
Hatherley Lane
Cheltenham
Glos
C S N Solutions Ltd 03963610 false 2023-05-01 2024-04-30 2024-04-30 VT Final Accounts April 2024 No description of principal activity 03963610 2022-05-01 2023-04-30 03963610 core:WithinOneYear 2023-04-30 03963610 core:AfterOneYear 2023-04-30 03963610 core:ShareCapital 2023-04-30 03963610 core:RetainedEarningsAccumulatedLosses 2023-04-30 03963610 core:AllPeriods 2023-04-30 03963610 2023-05-01 2024-04-30 03963610 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03963610 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 03963610 bus:Director1 2023-05-01 2024-04-30 03963610 bus:Director2 2023-05-01 2024-04-30 03963610 1 2023-05-01 2024-04-30 03963610 2 2023-05-01 2024-04-30 03963610 core:PlantMachinery 2023-05-01 2024-04-30 03963610 core:Vehicles 2023-05-01 2024-04-30 03963610 countries:England 2023-05-01 2024-04-30 03963610 bus:FRS102 2023-05-01 2024-04-30 03963610 bus:FilletedAccounts 2023-05-01 2024-04-30 03963610 2024-04-30 03963610 core:WithinOneYear 2024-04-30 03963610 core:AfterOneYear 2024-04-30 03963610 core:ShareCapital 2024-04-30 03963610 core:RetainedEarningsAccumulatedLosses 2024-04-30 03963610 core:PlantMachinery 2024-04-30 03963610 core:Vehicles 2024-04-30 03963610 core:AllPeriods 2024-04-30 03963610 2023-04-30 03963610 core:PlantMachinery 2023-04-30 03963610 core:Vehicles 2023-04-30 iso4217:GBP xbrli:pure