1 June 2023 false No description of principal activity Taxfiler 2024.6 03048576business:PrivateLimitedCompanyLtd2023-06-012024-05-31 030485762023-05-31 030485762023-06-012024-05-31 03048576business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 03048576business:FilletedAccounts2023-06-012024-05-31 030485762024-05-31 03048576business:Director12023-06-012024-05-31 030485762023-05-31 03048576core:WithinOneYear2024-05-31 03048576core:WithinOneYear2023-05-31 03048576core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 03048576core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 03048576core:SharePremiumcore:PreviouslyStatedAmount2024-05-31 03048576core:SharePremiumcore:PreviouslyStatedAmount2023-05-31 03048576core:CapitalRedemptionReservecore:PreviouslyStatedAmount2024-05-31 03048576core:CapitalRedemptionReservecore:PreviouslyStatedAmount2023-05-31 03048576core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 03048576core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 03048576core:PreviouslyStatedAmount2024-05-31 03048576core:PreviouslyStatedAmount2023-05-31 03048576business:SmallEntities2023-06-012024-05-31 03048576countries:EnglandWales2023-06-012024-05-31 03048576core:PlantMachinery2023-06-012024-05-31 03048576core:ComputerEquipment2023-06-012024-05-31 03048576core:PlantMachinery2023-05-31 03048576core:ComputerEquipment2023-05-31 03048576core:PlantMachinery2024-05-31 03048576core:ComputerEquipment2024-05-31 03048576business:OrdinaryShareClass12023-06-012024-05-31 03048576business:OrdinaryShareClass12022-06-012023-05-31 030485762022-06-012023-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 03048576 (England and Wales)
CST Group Limited Unaudited accounts for the year ended 31 May 2024
CST Group Limited Unaudited accounts Contents
Page
- 2 -
CST Group Limited Company Information for the year ended 31 May 2024
Director
Mr A J W Smith
Company Number
03048576 (England and Wales)
- 3 -
CST Group Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,728 
1,001 
Current assets
Debtors
6,000 
10,546 
Cash at bank and in hand
31,205 
24,563 
37,205 
35,109 
Creditors: amounts falling due within one year
(15,644)
(17,674)
Net current assets
21,561 
17,435 
Net assets
23,289 
18,436 
Capital and reserves
Called up share capital
2 
2 
Share premium
7,090 
7,090 
Capital redemption reserve
15,998 
15,998 
Profit and loss account
199 
(4,654)
Shareholders' funds
23,289 
18,436 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 February 2025 and were signed on its behalf by
Mr A J W Smith Director Company Registration No. 03048576
- 4 -
CST Group Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
CST Group Limited is a private company, limited by shares, registered in England and Wales, registration number 03048576.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33.33% SLM
Computer equipment
33.33% SLM
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
14,251 
- 
14,251 
Additions
- 
1,359 
1,359 
At 31 May 2024
14,251 
1,359 
15,610 
Depreciation
At 1 June 2023
13,250 
- 
13,250 
Charge for the year
334 
298 
632 
At 31 May 2024
13,584 
298 
13,882 
Net book value
At 31 May 2024
667 
1,061 
1,728 
At 31 May 2023
1,001 
- 
1,001 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,000 
10,546 
- 5 -
CST Group Limited Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,623 
2,236 
Trade creditors
81 
- 
Taxes and social security
1,673 
1,388 
Other creditors
317 
- 
Accruals
- 
2,100 
Deferred income
11,950 
11,950 
15,644 
17,674 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
- 6 -