CSC Entertainment Limited
Unaudited Financial Statements
For the year ended 31 January 2025
Pages for Filing with Registrar
Company Registration No. 10282326 (England and Wales)
CSC Entertainment Limited
Company Information
Director
C S Callery
Company number
10282326
Registered office
The Lindens
3 Willingham Road
Lea
Gainsborough
United Kingdom
DN21 5EH
Accountants
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
CSC Entertainment Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CSC Entertainment Limited
Balance Sheet
As at 31 January 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,199
1,709
Current assets
Debtors
4
162,178
1,512,374
Cash at bank and in hand
114,797
210,669
276,975
1,723,043
Creditors: amounts falling due within one year
5
(72,246)
(57,166)
Net current assets
204,729
1,665,877
Net assets
205,928
1,667,586
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
205,828
1,667,486
Total equity
205,928
1,667,586

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 31 October 2025
C S Callery
Director
Company Registration No. 10282326
CSC Entertainment Limited
Notes to the Financial Statements
For the year ended 31 January 2025
Page 2
1
Accounting policies
Company information

CSC Entertainment Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Lindens, 3 Willingham Road, Lea, Gainsborough, United Kingdom, DN21 5EH.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
5 years straight line
Computers
4 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CSC Entertainment Limited
Notes to the Financial Statements (Continued)
For the year ended 31 January 2025
1
Accounting policies
(Continued)
Page 3
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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.

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.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

CSC Entertainment Limited
Notes to the Financial Statements (Continued)
For the year ended 31 January 2025
Page 4
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2024 and 31 January 2025
15,127
Depreciation and impairment
At 1 February 2024
13,418
Depreciation charged in the year
510
At 31 January 2025
13,928
Carrying amount
At 31 January 2025
1,199
At 31 January 2024
1,709
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,629
-
0
Corporation tax recoverable
2,029
-
0
Other debtors
156,520
1,512,217
Prepayments and accrued income
-
0
157
162,178
1,512,374
CSC Entertainment Limited
Notes to the Financial Statements (Continued)
For the year ended 31 January 2025
Page 5
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
-
0
8,373
Other taxation and social security
-
0
2,768
Other creditors
65,575
40,575
Accruals and deferred income
6,671
5,450
72,246
57,166
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
100
100
100
100
7
Related party transactions

Included within other debtors is an amount of £153,714 (2024: £1 22,816 included in other debtors) which is due from a company under common control.

8
Control

The controlling party is C S Callery, by virtue of her 100% shareholding in the company.

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