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REGISTERED NUMBER: 04781789 (England and Wales)















Financial Statements for the Period 1 April 2023 to 30 September 2024

for

CSS Car Sales Limited

CSS Car Sales Limited (Registered number: 04781789)

Contents of the Financial Statements
for the Period 1 April 2023 to 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CSS Car Sales Limited

Company Information
for the Period 1 April 2023 to 30 September 2024







DIRECTORS: A Smith
O Smith





REGISTERED OFFICE: 238 Station Road
Addlestone
Surrey
KT15 2PS





REGISTERED NUMBER: 04781789 (England and Wales)





ACCOUNTANTS: CSL Partnership Limited
Chartered Certified Accountants
238 Station Road
Addlestone
Surrey
KT15 2PS

CSS Car Sales Limited (Registered number: 04781789)

Balance Sheet
30 September 2024

30.9.24 31.3.23
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 - 142,152

CURRENT ASSETS
Inventories - 898,774
Debtors 5 214,210 124,689
Cash at bank 35,252 565,569
249,462 1,589,032
CREDITORS
Amounts falling due within one year 6 (69,604 ) (1,212,572 )
NET CURRENT ASSETS 179,858 376,460
TOTAL ASSETS LESS CURRENT LIABILITIES 179,858 518,612

CREDITORS
Amounts falling due after more than one
year

7

-

(40,770

)

PROVISIONS FOR LIABILITIES - (35,528 )
NET ASSETS 179,858 442,314

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 179,758 442,214
SHAREHOLDERS' FUNDS 179,858 442,314

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

CSS Car Sales Limited (Registered number: 04781789)

Balance Sheet - continued
30 September 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 20 March 2025 and were signed on its behalf by:





A Smith - Director


CSS Car Sales Limited (Registered number: 04781789)

Notes to the Financial Statements
for the Period 1 April 2023 to 30 September 2024


1. STATUTORY INFORMATION

CSS Car Sales Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue
Revenue is measured at fair value and represents revenues receivable under contracts net of value added tax. Where contractual obligations have been partially performed at the balance sheet date, revenue is recognised to the extent that the company has obtained the right to consideration through its performance.

Tangible fixed assets
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:

Plant and machinery - 10% on cost
Computer equipment - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the income statement.

Inventories
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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.


CSS Car Sales Limited (Registered number: 04781789)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 September 2024


2. ACCOUNTING POLICIES - continued
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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2023 - 5 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 121,618 21,043 71,622 13,331 227,614
Disposals (121,618 ) (21,043 ) (71,622 ) (13,331 ) (227,614 )
At 30 September 2024 - - - - -
DEPRECIATION
At 1 April 2023 21,167 20,102 31,806 12,387 85,462
Eliminated on disposal (21,167 ) (20,102 ) (31,806 ) (12,387 ) (85,462 )
At 30 September 2024 - - - - -
NET BOOK VALUE
At 30 September 2024 - - - - -
At 31 March 2023 100,451 941 39,816 944 142,152

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 31.3.23
£    £   
Trade debtors - 33,669
Other debtors 212,558 39,482
VAT 1,652 -
Accrued income - 16,761
Prepayments - 34,777
214,210 124,689

CSS Car Sales Limited (Registered number: 04781789)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 September 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 31.3.23
£    £   
Bank loans and overdrafts - 10,021
Hire purchase contracts - 7,545
Trade creditors - 1,054,909
Tax - 873
Social security and other taxes - 1,821
VAT - 60,409
Other creditors 732 3,422
Director's current account 60,847 65,847
Accrued expenses 8,025 7,725
69,604 1,212,572

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 31.3.23
£    £   
Bank loans - 1-2 years - 10,021
Bank loans - 2-5 years - 15,031
Hire purchase contracts - 15,718
- 40,770