REGISTERED NUMBER: 04498500 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

FOR

C S COMMODITY SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M G Tufnell

S J Prior

REGISTERED OFFICE:

6 Court Farmyard

Lower Woodford

Salisbury

Wiltshire

SP4 6NQ

REGISTERED NUMBER:

04498500 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

47,692

25,414

47,692

25,414

CURRENT ASSETS

Debtors

6

396,771

544,280

Cash at bank

173,528

184,086

570,299

728,366

CREDITORS

Amounts falling due within one year

7

165,097

213,849

NET CURRENT ASSETS

405,202

514,517

TOTAL ASSETS LESS CURRENT LIABILITIES

452,894

539,931

PROVISIONS FOR LIABILITIES

9,609

6,354

NET ASSETS

443,285

533,577

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

443,185

533,477

443,285

533,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd December 2025 and were signed on its behalf by:

S J Prior - Director

M G Tufnell - Director

1.	STATUTORY INFORMATION

C S Commodity Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of one years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

20% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st August 2024

and 31st July 2025

25,000

AMORTISATION

At 1st August 2024

and 31st July 2025

25,000

NET BOOK VALUE

At 31st July 2025

-

At 31st July 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st August 2024

-

5,662

39,770

17,485

62,917

Additions

34,024

-

-

4,471

38,495

Disposals

-

(1,573

)

-

(7,741

)

(9,314

)

At 31st July 2025

34,024

4,089

39,770

14,215

92,098

DEPRECIATION

At 1st August 2024

-

4,669

22,992

9,842

37,503

Charge for year

6,804

227

4,195

2,404

13,630

Eliminated on disposal

-

(1,485

)

-

(5,242

)

(6,727

)

At 31st July 2025

6,804

3,411

27,187

7,004

44,406

NET BOOK VALUE

At 31st July 2025

27,220

678

12,583

7,211

47,692

At 31st July 2024

-

993

16,778

7,643

25,414

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

110,947

100,632

Amounts owed by group undertakings

182,300

300,200

Other debtors

100,000

100,000

Directors' loan accounts

191

40,465

Prepayments and accrued income

3,333

2,983

396,771

544,280

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

45

Tax

74,527

137,930

Social security and other taxes

3,766

5,699

VAT

75,071

62,694

Credit card

2,764

1,981

Pension creditor

2,969

-

Accrued expenses

6,000

5,500

165,097

213,849

8.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £5,962 (2024: £16,657).

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st July 2025 and 31st July 2024:

2025

2024

£

£

M G Tufnell

Balance outstanding at start of year

-

-

Amounts advanced

50,281

-

Amounts repaid

(50,090

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

191

-

S J Prior

Balance outstanding at start of year

40,465

-

Amounts advanced

-

40,465

Amounts repaid

(40,465

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

40,465

10.	RELATED PARTY DISCLOSURES

Included within debtors is a balance owed by a business in which M Tufnell Esq, director, has a material interest totalling £100,000 (2024: £100,000).

11.	ULTIMATE CONTROLLING PARTY

The company's parent company is C S Commodity Solutions (Group) Ltd, which is incorporated in England and Wales. The registered office and principal place of business is 6 Court Farmyard, Lower Woodford, Salisbury, Wiltshire, SP4 6NQ.