Company Registration No. 7209788 (England and Wales)
C & S Properties (B/A) Limited
Unaudited accounts
for the year ended 31 March 2025
C & S Properties (B/A) Limited
Unaudited accounts
Contents
C & S Properties (B/A) Limited
Company Information
for the year ended 31 March 2025
Directors
Christopher Conner
Simon Raine
Secretary
Christopher Conner
Company Number
7209788 (England and Wales)
Registered Office
Business Central
2 Union Square , Central Park
Darlington
Co.Durham
DL1 1GL
United Kingdom
Accountants
Lyons Watson Accountants
Business Central
2 Union Square
Darlington
DL1 1GL
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
C & S Properties (B/A) Limited
for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
C & S Properties (B/A) Limited for the year ended
31 March 2025 as set out on pages
5 -
6 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of C & S Properties (B/A) Limited, as a body, in accordance with the terms of our engagement letter dated 15 June 2023. Our work has been undertaken solely to prepare for your approval the accounts of C & S Properties (B/A) Limited and state those matters that we have agreed to state to the Board of Directors of C & S Properties (B/A) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C & S Properties (B/A) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that C & S Properties (B/A) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of C & S Properties (B/A) Limited. You consider that C & S Properties (B/A) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of C & S Properties (B/A) Limited. 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 accounts.
Lyons Watson Accountants
Chartered Certified Accountants
Business Central
2 Union Square
Darlington
DL1 1GL
19 November 2025
C & S Properties (B/A) Limited
Statement of financial position
as at 31 March 2025
Tangible assets
495,396
541,019
Cash at bank and in hand
1,853
565
Creditors: amounts falling due within one year
(88,843)
(84,884)
Net current liabilities
(86,990)
(80,679)
Total assets less current liabilities
408,406
460,340
Creditors: amounts falling due after more than one year
(152,963)
(233,374)
Provisions for liabilities
Net assets
209,714
226,966
Called up share capital
100
100
Revaluation reserve
233,705
233,705
Profit and loss account
(24,091)
(6,839)
Shareholders' funds
209,714
226,966
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by
Christopher Conner
Director
Company Registration No. 7209788
C & S Properties (B/A) Limited
Notes to the Accounts
for the year ended 31 March 2025
C & S Properties (B/A) Limited is a private company, limited by shares, registered in England and Wales, registration number 7209788. The registered office is Business Central, 2 Union Square , Central Park, Darlington, Co.Durham, DL1 1GL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line Basis
Motor vehicles
33% Straight Line Basis
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Total
Charge for the year
45,623
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).