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Registered number: 10225023 CS 2016 LTD Unaudited Director's Report and Financial Statements Information for filing with the registrar For the Year Ended 30 June 2025
CS 2016 LTD Company Information
Director | Christopher Sharp
Registered number | 10225023
Registered office | Devonshire House
| 582 Honeypot Lane
| Stanmore
| HA7 1JS
Accountants | Accounting People Ltd
| Devonshire House
| 582 Honeypot Lane
| Stanmore
| London
| HA7 1JS
CS 2016 LTD Contents
| Page
Director's Report | 1
Statement of Financial Position | 2 - 3
Notes to the Financial Statements | 4 - 7
CS 2016 LTD Director's Report For the Year Ended 30 June 2025 The Director presents his report and the financial statements for the year ended 30 June 2025.
Small companies note
In preparing this report, the Director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board and signed on its behalf.
................................................ Christopher Sharp Director
Date: 3 November 2025
Page 1
CS 2016 LTD Registered number: 10225023 Statement of Financial Position As at 30 June 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,265 |  | 338
|  |  | 1,265 |  | 338
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 400,435 |  | 829,985 |
Cash at bank and in hand | 6 | 620,995 |  | 239,171 |
|  | 1,021,430 |  | 1,069,156 |
Creditors: amounts falling due within one year | 7 | (202,973) |  | (41,743) |
Net current assets |  |  | 818,457 |  | 1,027,413
Total assets less current liabilities |  |  | 819,722 |  | 1,027,751
Creditors: amounts falling due after more than one year | 8 |  | (271,834) |  | (424,568)
Net assets |  |  | 547,888 |  | 603,183
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 547,788 |  | 603,083
|  |  | 547,888 |  | 603,183
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 year 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 statement of comprehensive income 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 by: Page 2
CS 2016 LTD Registered number: 10225023 Statement of Financial Position (continued) As at 30 June 2025
................................................ Christopher Sharp
Director
Date: 3 November 2025
Page 3
CS 2016 LTD Notes to the Financial Statements For the Year Ended 30 June 2025 1.Accounting policies
| 1.1 | 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:
| 1.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 1.3 | 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. Page 4
CS 2016 LTD Notes to the Financial Statements For the Year Ended 30 June 2025 1.Accounting policies (continued)
| 1.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.5 | 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. 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% | per annum
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.
| 1.6 | 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.
| 1.7 | 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. | Employees
| The average monthly number of employees, including the Director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | The average monthly number of employees, including directors, during the year were | 1 | 1
Page 5
CS 2016 LTD Notes to the Financial Statements For the Year Ended 30 June 2025
3. | Director's remuneration
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Director's emoluments | 12,570 | 12,570
|  | 12,570 | 12,570
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 11,844
| Additions | 1,387
| At 30 June 2025 | 13,231
| Depreciation |
| At 1 July 2024 | 11,506
| Charge for the year on financed assets | 460
| At 30 June 2025 | 11,966
| Net book value |
| At 30 June 2025 | 1,265
| At 30 June 2024 | 338
Page 6
CS 2016 LTD Notes to the Financial Statements For the Year Ended 30 June 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Investments | 400,435 | 829,985
|  | 400,435 | 829,985
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 620,995 | 239,171
|  | 620,995 | 239,171
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 202,690 | 41,743
| Other taxation and social security | 283 | -
|  | 202,973 | 41,743
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 271,834 | 424,568
|  | 271,834 | 424,568
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 7