Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 true 2024-02-02 Property management and consultancy false true false 15460697 2024-02-01 15460697 2024-02-02 2025-02-28 15460697 2023-02-02 2024-02-01 15460697 2025-02-28 15460697 c:Director1 2024-02-02 2025-02-28 15460697 d:OfficeEquipment 2024-02-02 2025-02-28 15460697 d:OfficeEquipment 2025-02-28 15460697 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-02-02 2025-02-28 15460697 d:CurrentFinancialInstruments 2025-02-28 15460697 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 15460697 d:ShareCapital 2025-02-28 15460697 d:RetainedEarningsAccumulatedLosses 2025-02-28 15460697 c:OrdinaryShareClass1 2024-02-02 2025-02-28 15460697 c:OrdinaryShareClass1 2025-02-28 15460697 c:FRS102 2024-02-02 2025-02-28 15460697 c:AuditExemptWithAccountantsReport 2024-02-02 2025-02-28 15460697 c:FullAccounts 2024-02-02 2025-02-28 15460697 c:PrivateLimitedCompanyLtd 2024-02-02 2025-02-28 15460697 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-02-02 2025-02-28 15460697 e:PoundSterling 2024-02-02 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15460697 CS3 CONSULTANCY LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
CS3 CONSULTANCY LTD CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CS3 CONSULTANCY LTD FOR THE PERIOD ENDED 28 FEBRUARY 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CS3 Consultancy Ltd for the period ended 28 February 2025 which comprise 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of CS3 Consultancy Ltd in accordance with the terms of our engagement letter dated 18 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of CS3 Consultancy Ltd and state those matters that we have agreed to state to the director of CS3 Consultancy Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CS3 Consultancy Ltd and its director for our work or for this report. It is your duty to ensure that CS3 Consultancy Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CS3 Consultancy Ltd. You consider that CS3 Consultancy Ltd is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of CS3 Consultancy 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 statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 28 October 2025 Page 1
CS3 CONSULTANCY LTD REGISTERED NUMBER: 15460697 BALANCE SHEET AS AT 28 FEBRUARY 2025
| 2025 | 2025
Note | £ | £
Fixed assets |  |  |
Tangible assets | 4 |  | 844
|  |  | 844
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 46,618 |
Cash at bank and in hand |  | 64,827 |
|  | 111,445 |
Creditors: amounts falling due within one year | 6 | (43,888) |
Net current assets |  |  | 67,557
Net assets |  |  | 68,401
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 68,400
|  |  | 68,401
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CS3 CONSULTANCY LTD REGISTERED NUMBER: 15460697 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 October 2025.
S D Chick
Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
CS3 CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
1. | General information
CS3 Consultancy Ltd is a private company, limited by shares, incorporated and domiciled in England and Wales. The registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ. The Company was incorporated on 2 February 2024 and its principal activity is that of property consultancy. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 4
CS3 CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Page 5
CS3 CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary Page 6
CS3 CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
Page 7
CS3 CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 1,125
| At 28 February 2025 | 1,125
| Depreciation |
| Charge for the period on owned assets | 281
| At 28 February 2025 | 281
| Net book value |
| At 28 February 2025 | 844
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 28,057
| Other debtors | 18,561
|  | 46,618
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 12,000
| Corporation tax | 26,519
| Other taxation and social security | 3,535
| Accruals and deferred income | 1,834
|  | 43,888
Page 8
CS3 CONSULTANCY LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2025
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary share of £1.00 | 1
One ordinary share of £1 was allotted in the year at par.
8. | Transactions with directors
During the period, the director introduced funds of £12,000 and the Company paid net expenses of £13,561 on behalf of the director. As at 28 February 2025 the director owed the Company £1,561 and the loan is included within other debtors in note 5 to the financial statements.
Page 9