C S Commodity Solutions (Group) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11269722 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

FOR

C S COMMODITY SOLUTIONS (GROUP) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M G Tufnell

S J Prior

Mrs K L Tufnell

Mrs P J Prior

REGISTERED OFFICE:

6 Court Farmyard

Lower Woodford

Salisbury

Wiltshire

SP4 6NQ

REGISTERED NUMBER:

11269722 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Investments

4

1,004,407

1,023,271

CURRENT ASSETS

Debtors

5

2,687

2,899

Cash at bank

8,658

95,904

11,345

98,803

CREDITORS

Amounts falling due within one year

6

184,556

300,403

NET CURRENT LIABILITIES

(173,211

)

(201,600

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

831,196

821,671

PROVISIONS FOR LIABILITIES

1,062

320

NET ASSETS

830,134

821,351

CAPITAL AND RESERVES

Called up share capital

400

Fair value reserve

7

3,187

960

Retained earnings

826,547

819,991

830,134

821,351

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th November 2025 and were signed on its behalf by:

S J Prior - Director

M G Tufnell - Director

1.	STATUTORY INFORMATION

C S Commodity Solutions (Group) 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about C S Commodity Solutions (Group) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Other investments

Investments, where shares are publicly traded or their fair value is reliably measurable, are measured at fair value through the profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less any impairment.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

COST OR VALUATION

At 1st August 2024

723,800

299,471

1,023,271

Disposals

-

(21,927

)

(21,927

)

Revaluations

-

3,063

At 31st July 2025

723,800

280,607

1,004,407

NET BOOK VALUE

At 31st July 2025

723,800

280,607

1,004,407

At 31st July 2024

723,800

299,471

1,023,271

Cost or valuation at 31st July 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

Valuation in 2024

-

1,280

Valuation in 2025

-

2,969

Cost

723,800

276,358

1,000,158

723,800

280,607

1,004,407

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Accrued income

2,687

2,899

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

182,300

300,201

Tax

2,256

202

184,556

300,403

7.

RESERVES

Fair

value

reserve

£

At 1st August 2024

960

Fair value gain / loss on revaluation

3,063

Deferred tax on fair value gain / loss

(742

)

Fair value movement on disposals

(94

)

At 31st July 2025

3,187