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REGISTERED NUMBER: 09498984 (England and Wales)










Unaudited Financial Statements for the Year Ended 30 June 2024

for

C & S Holdings Ltd

C & S Holdings Ltd (Registered number: 09498984)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & S Holdings Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: S Blair
C Blair





REGISTERED OFFICE: Hanover Street North
Audenshaw
Manchester
Lancashire
M34 5HW





REGISTERED NUMBER: 09498984 (England and Wales)

C & S Holdings Ltd (Registered number: 09498984)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 402,426 403,026
Investments 5 496,063 436,426
898,489 839,452

CURRENT ASSETS
Debtors 6 711,686 768,752
Cash at bank 28,659 5,380
740,345 774,132
CREDITORS
Amounts falling due within one year 7 30,029 20,982
NET CURRENT ASSETS 710,316 753,150
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,608,805

1,592,602

CREDITORS
Amounts falling due after more than one
year

8

204,198

217,356
NET ASSETS 1,404,607 1,375,246

CAPITAL AND RESERVES
Called up share capital 160 160
Share premium 436,251 436,251
Retained earnings 968,196 938,835
1,404,607 1,375,246

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Ltd (Registered number: 09498984)

Balance Sheet - continued
30 June 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 25 February 2025 and were signed on its behalf by:





S Blair - Director


C & S Holdings Ltd (Registered number: 09498984)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

C & S Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Preparation of consolidated financial statements
The financial statements contain information about C & S Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost

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

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.

3. EMPLOYEES AND DIRECTORS

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

C & S Holdings Ltd (Registered number: 09498984)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1 July 2023
and 30 June 2024 405,226
DEPRECIATION
At 1 July 2023 2,200
Charge for year 600
At 30 June 2024 2,800
NET BOOK VALUE
At 30 June 2024 402,426
At 30 June 2023 403,026

5. FIXED ASSET INVESTMENTS

2024 2023
£    £   
Shares in group undertakings 436,426 436,426
Other loans 59,637 -
496,063 436,426

Additional information is as follows:
Shares in
group
undertakings
£   
COST
At 1 July 2023
and 30 June 2024 436,426
NET BOOK VALUE
At 30 June 2024 436,426
At 30 June 2023 436,426

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Stud Extract Ltd
Registered office: Hanover Street North, Audenshaw, Manchester, M34 5HW
Nature of business: Motor mechanical engineers
%
Class of shares: holding
Ordinary 80.00
30/6/24 30/6/23
£    £   
Aggregate capital and reserves 10,308 11,300
Loss for the year (992 ) (2,611 )

C & S Holdings Ltd (Registered number: 09498984)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. FIXED ASSET INVESTMENTS - continued

CV Hubs & Bearings Ltd
Registered office: Hanover Street North, Audenshaw, Manchester, M34 5HW
Nature of business: Motor mechanical engineers
%
Class of shares: holding
Ordinary 95.00
30/6/24 30/6/23
£    £   
Aggregate capital and reserves 1,354,107 875,074
Profit for the year 479,033 372,205
Other
loans
£   
New in year 60,000
Repayment in year (2,159 )
Other movement 1,796
At 30 June 2024 59,637

Other loans

The company made a loan to a pension scheme @ 9% interest.

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Amounts owed by group undertakings - 27,066
Other debtors 2,336 -
2,336 27,066

Amounts falling due after more than one year:
Amounts owed by group undertakings 528,698 561,387
Other debtors 180,652 180,299
709,350 741,686

Aggregate amounts 711,686 768,752

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 12,936 12,207
Amounts owed to group undertakings 1,265 -
Taxation and social security 13,725 7,154
Other creditors 2,103 1,621
30,029 20,982

C & S Holdings Ltd (Registered number: 09498984)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 204,198 217,356

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 139,127 160,521

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 217,134 229,563

Barclays Bank PLC

Fixed charge

Land and buildings at Hanover Street North Audenshaw.

10. RELATED PARTY DISCLOSURES

Stud Extract Ltd

An 80% owned subsidiary.

Monies were loaned to this company on an interest free basis.

The balance at 30th June 2024: £1,265 (creditor).

The balance at 30th June 2023: £27,066 (debtors).

11. ULTIMATE CONTROLLING PARTY

The company is controlled by Mr C and Mr S Blair 50% shareholders.