Company registration number 05055685 (England and Wales)
CSA (SERVICES) LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
PAGES FOR FILING WITH REGISTRAR
CSA (SERVICES) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CSA (SERVICES) LTD
BALANCE SHEET
AS AT 30 JUNE 2024
30 June 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
12,944
18,674
Tangible assets
4
10,098
8,171
23,042
26,845
Current assets
Debtors
5
301,792
266,812
Cash at bank and in hand
131,821
43,952
433,613
310,764
Creditors: amounts falling due within one year
6
(278,942)
(265,005)
Net current assets
154,671
45,759
Total assets less current liabilities
177,713
72,604
Provisions for liabilities
(1,104)
-
0
Net assets
176,609
72,604
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
176,509
72,504
Total equity
176,609
72,604

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 January 2025 and are signed on its behalf by:
NJ Cherry
Director
Company registration number 05055685 (England and Wales)
CSA (SERVICES) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 2 -
1
Accounting policies
Company information

CSA (Services) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2 Esh Plaza, Sir Bobby Robson Way, Great Park, Newcastle upon Tyne, Tyne and Wear, England, NE13 9BA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

 

Going concern

The financial statements have been prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the company's needs. The directors have considered a period of twelve months from the date of approval of the financial statements and believe that no further disclosures relating to the company's ability to continue as a going concern need to be made in the financial statements.

1.2
Turnover

Turnover on the supply of services is recognised over the period in which the service is delivered. Any uncompleted work at the end of the accounting period is recognised as deferred income.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Learning modules
40% straight line basis
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% on reducing balance
Computers
33% straight line basis
CSA (SERVICES) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
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.

1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.7

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

1.8

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.9

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
7
6
CSA (SERVICES) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 4 -
3
Intangible fixed assets
Learning modules
£
Cost
At 1 July 2023
24,099
Additions
10,245
At 30 June 2024
34,344
Amortisation and impairment
At 1 July 2023
5,425
Amortisation charged for the year
15,975
At 30 June 2024
21,400
Carrying amount
At 30 June 2024
12,944
At 30 June 2023
18,674
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 July 2023
19,873
23,289
43,162
Additions
-
0
8,137
8,137
Disposals
-
0
(4,785)
(4,785)
At 30 June 2024
19,873
26,641
46,514
Depreciation and impairment
At 1 July 2023
15,610
19,381
34,991
Depreciation charged in the year
2,942
3,268
6,210
Eliminated in respect of disposals
-
0
(4,785)
(4,785)
At 30 June 2024
18,552
17,864
36,416
Carrying amount
At 30 June 2024
1,321
8,777
10,098
At 30 June 2023
4,263
3,908
8,171
CSA (SERVICES) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 5 -
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
37,149
25,671
Other debtors
5,940
10,160
Prepayments and accrued income
258,703
224,537
301,792
260,368
Deferred tax asset
-
0
6,444
301,792
266,812
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
163,742
214,155
Corporation tax
26,470
-
0
Other creditors
206
69
Accruals and deferred income
88,524
50,781
278,942
265,005
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Michael T Moran BA FCA
Statutory Auditor:
Robson Laidler Accountants Limited
Date of audit report:
21 January 2025
2024-06-302023-07-01false21 January 2025CCH SoftwareCCH Accounts Production 2024.210No description of principal activityThis audit opinion is unqualifiedN J CherryY J MacDermidT O ChandosC LeslieP HayleF E MacaskillJ PeacockR J SandsT R AnsonH Watsonfalsefalse050556852023-07-012024-06-30050556852024-06-30050556852023-06-3005055685core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2024-06-3005055685core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2023-06-3005055685core:FurnitureFittings2024-06-3005055685core:ComputerEquipment2024-06-3005055685core:FurnitureFittings2023-06-3005055685core:ComputerEquipment2023-06-3005055685core:CurrentFinancialInstrumentscore:WithinOneYear2024-06-3005055685core:CurrentFinancialInstrumentscore:WithinOneYear2023-06-3005055685core:CurrentFinancialInstruments2024-06-3005055685core:CurrentFinancialInstruments2023-06-3005055685core:ShareCapital2024-06-3005055685core:ShareCapital2023-06-3005055685core:RetainedEarningsAccumulatedLosses2024-06-3005055685core:RetainedEarningsAccumulatedLosses2023-06-3005055685bus:Director12023-07-012024-06-3005055685core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3005055685core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2023-07-012024-06-3005055685core:FurnitureFittings2023-07-012024-06-3005055685core:ComputerEquipment2023-07-012024-06-30050556852022-07-012023-06-3005055685core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2023-06-3005055685core:FurnitureFittings2023-06-3005055685core:ComputerEquipment2023-06-30050556852023-06-3005055685bus:PrivateLimitedCompanyLtd2023-07-012024-06-3005055685bus:SmallCompaniesRegimeForAccounts2023-07-012024-06-3005055685bus:FRS1022023-07-012024-06-3005055685bus:Audited2023-07-012024-06-3005055685bus:Director22023-07-012024-06-3005055685bus:Director32023-07-012024-06-3005055685bus:Director42023-07-012024-06-3005055685bus:Director52023-07-012024-06-3005055685bus:Director62023-07-012024-06-3005055685bus:Director72023-07-012024-06-3005055685bus:Director82023-07-012024-06-3005055685bus:Director92023-07-012024-06-3005055685bus:Director102023-07-012024-06-3005055685bus:FullAccounts2023-07-012024-06-30xbrli:purexbrli:sharesiso4217:GBP