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Registered number: 09738728
Country CS Ltd
Financial Statements
For The Year Ended 31 December 2024
Adams & Moore Ltd
Adams & Moore House
Instone Road
Dartford
DA1 2AG
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Country CS Ltd For The Year Ended 31 December 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Country CS Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Country CS Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Country CS Ltd and state those matters that we have agreed to state to the directors of Country CS Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Country CS Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Country CS Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Country CS Ltd . You consider that Country CS Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Country CS Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Adams and Moore (Chartered Certified Accountants)
02/04/2025
Adams & Moore Ltd
Adams & Moore House
Instone Road
Dartford
DA1 2AG
Page 1
Page 2
Balance Sheet
Registered number: 09738728
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,534 20,413
21,534 20,413
CURRENT ASSETS
Stocks 5 61,000 61,000
Debtors 6 223,154 91,296
Cash at bank and in hand 18,164 436
302,318 152,732
Creditors: Amounts Falling Due Within One Year 7 (187,448 ) (146,526 )
NET CURRENT ASSETS (LIABILITIES) 114,870 6,206
TOTAL ASSETS LESS CURRENT LIABILITIES 136,404 26,619
Creditors: Amounts Falling Due After More Than One Year 8 (30,217 ) (24,111 )
NET ASSETS 106,187 2,508
CAPITAL AND RESERVES
Called up share capital 9 1,200 1,200
Profit and Loss Account 104,987 1,308
SHAREHOLDERS' FUNDS 106,187 2,508
Page 2
Page 3
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Juliana Nyikavaranda
Director
02/04/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Country CS Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09738728 . The registered office is Adams & Moore House, Instone Road, Dartford, DA1 2AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 2,040 27,023 2,714 31,777
Additions - 6,165 594 6,759
As at 31 December 2024 2,040 33,188 3,308 38,536
Depreciation
As at 1 January 2024 1,556 8,374 1,434 11,364
Provided during the period 121 5,149 368 5,638
As at 31 December 2024 1,677 13,523 1,802 17,002
Net Book Value
As at 31 December 2024 363 19,665 1,506 21,534
As at 1 January 2024 484 18,649 1,280 20,413
5. Stocks
2024 2023
£ £
Work in progress 61,000 61,000
6. Debtors
2024 2023
£ £
Due within one year
VAT 23,509 13,484
Directors' loan accounts - 77,812
23,509 91,296
Due after more than one year
Other debtors 199,645 -
223,154 91,296
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 34,404 15,653
Corporation tax 103,650 84,912
Other creditors 18,732 9,263
Bounce Back Loan 10,162 16,198
Accruals 20,500 20,500
187,448 146,526
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bounce Back Loan > 1 year 30,217 24,111
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,200 1,200
Page 6