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Registered number: 03996773
CSSL Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sharpe Medical Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03996773
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,118 2,744
Investments 5 118,212 93,074
121,330 95,818
CURRENT ASSETS
Debtors 6 21,188 12,171
Cash at bank and in hand 36,316 3,770
57,504 15,941
Creditors: Amounts Falling Due Within One Year 7 (18,959 ) (15,153 )
NET CURRENT ASSETS (LIABILITIES) 38,545 788
TOTAL ASSETS LESS CURRENT LIABILITIES 159,875 96,606
Creditors: Amounts Falling Due After More Than One Year 8 (1,424 ) (4,088 )
NET ASSETS 158,451 92,518
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Revaluation reserve 11 97,340 72,202
Profit and Loss Account 60,111 19,316
SHAREHOLDERS' FUNDS 158,451 92,518
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For the year ending 31 March 2025 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
Mr Neville Dastur
Director
15/07/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CSSL Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03996773 . The registered office is Normanby Gateway, Lysaghts Way, Scunthorpe, North Lincolnshire, DN15 9YG.
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 recognised when a company gains entitlement to receive income from a third party.
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 33% on cost
Computer Equipment 33% on cost
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 2,056 23,552 25,608
Additions 1,175 2,750 3,925
As at 31 March 2025 3,231 26,302 29,533
Depreciation
As at 1 April 2024 1,703 21,161 22,864
Provided during the period 475 3,076 3,551
As at 31 March 2025 2,178 24,237 26,415
Net Book Value
As at 31 March 2025 1,053 2,065 3,118
As at 1 April 2024 353 2,391 2,744
5. Investments
Unlisted
£
Cost
As at 1 April 2024 93,074
Revaluations 25,138
As at 31 March 2025 118,212
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 118,212
As at 1 April 2024 93,074
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6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 2,173 5,049
Other debtors 19,015 7,122
21,188 12,171
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 451 229
Bank loans and overdrafts 2,845 3,000
Other creditors 2,550 11,564
Taxation and social security 13,113 360
18,959 15,153
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 March 2024
£ £
Bank loans 1,424 4,088
9. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Neville Dastur - 8,656 - - 8,656
The above loan is unsecured, interest free and repayable on demand.
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11. Reserves
Revaluation Reserve
£
As at 1 April 2024 72,202
Surplus on revaluation 25,138
As at 31 March 2025 97,340
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