REGISTERED NUMBER: 01215105 (England and Wales)

C & S MANUFACTURING LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

4,238

5,498

Investment property

5

750,000

750,000

754,238

755,498

CURRENT ASSETS

Debtors

6

1,713

4,803

Cash at bank

10,824

2,085

12,537

6,888

CREDITORS

Amounts falling due within one year

7

116,709

93,521

NET CURRENT LIABILITIES

(104,172

)

(86,633

)

TOTAL ASSETS LESS CURRENT LIABILITIES

650,066

668,865

CREDITORS

Amounts falling due after more than one year

8

(252

)

(3,862

)

PROVISIONS FOR LIABILITIES

(110,067

)

(110,382

)

NET ASSETS

539,747

554,621

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Revaluation reserve

9

495,447

495,447

Retained earnings

34,300

49,174

SHAREHOLDERS' FUNDS

539,747

554,621

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by:

Mr S P Sykes - Director

1.	STATUTORY INFORMATION

C & S Manufacturing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

01215105

Registered office:

C/o Keelings

Broad House

The Broadway

Old Hatfield

Hertfordshire

AL9 5BG

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenue and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover is derived from other letting and operating of own or leased real estate and is recognised when the services are delivered to the customer. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account,

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Investment property

Investment properties are shown at fair value. Any aggregate surplus or deficit arising from changes in fair value are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

and 31 March 2025

112,530

43,935

515

156,980

DEPRECIATION

At 1 May 2024

107,442

43,864

176

151,482

Charge for period

1,166

16

78

1,260

At 31 March 2025

108,608

43,880

254

152,742

NET BOOK VALUE

At 31 March 2025

3,922

55

261

4,238

At 30 April 2024

5,088

71

339

5,498

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

and 31 March 2025

750,000

NET BOOK VALUE

At 31 March 2025

750,000

At 30 April 2024

750,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2000

94,300

Valuation in 2007

248,400

Valuation in 2022

250,000

Cost

157,300

750,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,713

4,803

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,909

3,820

Trade creditors

-

117

Taxation and social security

4,715

6,234

Other creditors

108,085

83,350

116,709

93,521

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

252

3,862

9.

RESERVES

Revaluation

reserve

£

At 1 May 2024

and 31 March 2025

495,447

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2025 and the year ended 30 April 2024:

2025

2024

£

£

Mr S P Sykes and Mrs T C Sykes

Balance outstanding at start of period

(63,600

)

(45,181

)

Amounts advanced

5,213

22,000

Amounts repaid

(34,917

)

(40,419

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(93,304

)

(63,600

)

11.	RELATED PARTY DISCLOSURES

Product Finishing Limited

A company under the control of Mr S Sykes and Mrs T C Sykes.

Sales relating to rent and plant hire amounting to £66,400 (2024: £64,800) were received from Product Finishing Limited during the year.

Amounts owed to the related party at the balance sheet date was £3,834 (2024: £18,647).

No interest is payable on the loan and the loan is repayable on demand.