CSW Loft Conversions Ltd - Filleted accounts

Registered number

06472105

CSW Loft Conversions Ltd

Filleted Accounts

31 January 2025

CSW Loft Conversions Ltd
Registered number:		06472105
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		28,610			12,718

Current assets
Stocks		4,000			4,000
Debtors	4	44,002			70,515
Cash at bank and in hand		192,037			97,987
		240,039			172,502

Creditors: amounts falling due within one year	5	(178,014)			(159,270)

Net current assets			62,025			13,232

Total assets less current liabilities			90,635			25,950

Creditors: amounts falling due after more than one year	6		(22,683)			(18,809)



Net assets			67,952			7,141

Capital and reserves
Called up share capital			100			100
Profit and loss account			67,852			7,041

Shareholders' funds			67,952			7,141

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ryan Earrey
Director
Approved by the board on 22 October 2025

CSW Loft Conversions Ltd
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% Reducing Balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			20		19


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2024	397		37,779		38,176
	Additions	-		37,995		37,995
	Disposals	-		(29,784)		(29,784)
	At 31 January 2025	397		45,990		46,387

	Depreciation
	At 1 February 2024	358		25,100		25,458
	Charge for the year	10		9,528		9,538
	On disposals	-		(17,219)		(17,219)
	At 31 January 2025	368		17,409		17,777

	Net book value
	At 31 January 2025	29		28,581		28,610
	At 31 January 2024	39		12,679		12,718


4	Debtors			2025		2024
£					£

	Trade debtors			6,751		33,106
	Other debtors			37,251		37,409
				44,002		70,515


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			6,805		3,878
	Trade creditors			69,566		68,002
	Taxation and social security costs			100,918		86,665
	Other creditors			725		725
				178,014		159,270


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			22,683		18,809


7	Controlling party

	The company is under the control of the directors of the company, by virtue of their holding of the voting shares in the company.


8	Other information

	CSW Loft Conversions Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	37 Willoughby Close
	Bristol
	BS13 7NL