1 April 2024 false Taxfiler 2024.6 08463587business:PrivateLimitedCompanyLtd2024-04-012025-03-31 084635872024-03-31 084635872024-04-012025-03-31 08463587business:AuditExemptWithAccountantsReport2024-04-012025-03-31 08463587business:FilletedAccounts2024-04-012025-03-31 084635872025-03-31 08463587business:Director12024-04-012025-03-31 08463587business:Director22024-04-012025-03-31 08463587business:RegisteredOffice2024-04-012025-03-31 084635872024-03-31 08463587core:WithinOneYear2025-03-31 08463587core:WithinOneYear2024-03-31 08463587core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 08463587core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 08463587core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 08463587core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 08463587core:PreviouslyStatedAmount2025-03-31 08463587core:PreviouslyStatedAmount2024-03-31 08463587business:SmallEntities2024-04-012025-03-31 08463587countries:EnglandWales2024-04-012025-03-31 08463587core:MotorVehicles2024-04-012025-03-31 08463587core:MotorVehicles2024-03-31 08463587core:MotorVehicles2025-03-31 08463587business:OrdinaryShareClass12024-04-012025-03-31 08463587business:OrdinaryShareClass12023-04-012024-03-31 084635872023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08463587 (England and Wales)
C & S Decorative Services Ltd Unaudited accounts for the year ended 31 March 2025
C & S Decorative Services Ltd Unaudited accounts Contents
Page
- 2 -
C & S Decorative Services Ltd Company Information for the year ended 31 March 2025
Directors
Mr M Claro Mr W Swayle
Company Number
08463587 (England and Wales)
Registered Office
9 Banbury Avenue Liverpool Merseyside L25 5LX England
Accountants
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD
- 3 -
C & S Decorative Services Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,339 
20,591 
Current assets
Debtors
21,807 
1,285 
Cash at bank and in hand
18,820 
8,301 
40,627 
9,586 
Creditors: amounts falling due within one year
(36,805)
(15,696)
Net current assets/(liabilities)
3,822 
(6,110)
Net assets
23,161 
14,481 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
23,159 
14,479 
Shareholders' funds
23,161 
14,481 
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.
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 22 October 2025 and were signed on its behalf by
Mr M Claro Director Company Registration No. 08463587
- 4 -
C & S Decorative Services Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
C & S Decorative Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 08463587. The registered office is 9 Banbury Avenue, Liverpool, Merseyside, L25 5LX, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
Motor vehicles
25% on reducing balance.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
C & S Decorative Services Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 April 2024
48,842 
Additions
5,195 
At 31 March 2025
54,037 
Depreciation
At 1 April 2024
28,251 
Charge for the year
6,447 
At 31 March 2025
34,698 
Net book value
At 31 March 2025
19,339 
At 31 March 2024
20,591 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,589 
1,285 
Other debtors
20,218 
- 
21,807 
1,285 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
10,902 
6,412 
Taxes and social security
23,630 
7,003 
Loans from directors
7 
270 
Accruals
2,266 
2,011 
36,805 
15,696 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -