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Registered Number: 15695421
England and Wales
C&S PROPERTY AND INVESTMENTS LTD
Abridged Accounts
Period of accounts Start date: 30 April 2024 End date: 30 April 2025

C&S Property and Investments Ltd Contents Page For the year ended 30 April 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

C&S Property and Investments Ltd Accountants' Report For the year ended 30 April 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of C&S Property and Investments Ltd for the year ended 30 April 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of C&S Property and Investments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of C&S Property and Investments Ltd and state those matters that we have agreed to state to the Board of C&S Property and Investments Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C&S Property and Investments Ltd and its members as a body for our work or for this report. It is your duty to ensure that C&S Property and Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of C&S Property and Investments Ltd. You consider that C&S Property and Investments Ltd 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 Property and Investments Ltd. 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. .................................................... Allazo Ltd 2 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF 14 January 2026 1

Registered Number: 15695421 C&S Property and Investments Ltd Statement of Financial Position As at 30 April 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 275,977
|  | 275,977
Current assets |  |
Cash at bank and in hand |  | 10,358
Creditors: amount falling due within one year |  | (274,952)
Net current assets |  | (264,594)
Total assets less current liabilities |  | 11,383
Net assets |  | 11,383
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | 11,283
Shareholders' funds |  | 11,383
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 14 January 2026 and were signed on its behalf by:
------------------------------- Craig Pearson Director
2

C&S Property and Investments Ltd Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information C&S Property and Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 15695421, registration address 2 Claridge Court, Lower Kings Road, Berkhamsted, Hertfordshire, HP4 2AF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. Turnover includes revenue earned from the the rental of property, the policies adopted are as follows: Rental of Property: Turnover from the rental of property is recognised on an accrual basis in line with the contract in place with the tenant. Rents are recognised when due for payment. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Investment properties Investment properties are included in the statement of financial position at their open market value at the statement of financial position date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the statement of financial position to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Significant Judgements and Estimates Preparation of the financial statements requires management to make significant judgements and estimates. The following are significant management judgements in applying the accounting policies of the group that have the most significant effect on the financial statements. Valuation of investment property As with any valuation there is an element of subjectivity, the Directors have valued the investment properties based on their skill and judgement, having had extensive experience in the property sector. The directors believe the carrying value reflects the true fair market value at the date of the report taking into account all current market conditions. Going Concern The Directors have reviewed the companys budgets and forecasts for beyond 12 months from the date of this report, its liquid resources, medium term plans and potential impact of the outbreak of Coronavirus disease. The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and, accordingly, consider that it is appropriate to adopt the going concern basis in preparing these financial statements.
2. | Average number of employees Average number of employees during the year was 0.
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Total
| £ |  | £
At 30 April 2024 | - |  | -
Additions | 275,977 |  | 275,977
Disposals | - |  | -
At 30 April 2025 | 275,977 |  | 275,977
Depreciation
At 30 April 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 30 April 2025 | - |  | -
Net book values
Closing balance as at 30 April 2025 | 275,977 |  | 275,977
Opening balance as at 30 April 2024 | - |  | -
Other Investments consists of Investment Properties owned by the company. The directors have reviewed the value of the properties using their skill and judgement along with relevant research on the market. The directors have concluded that the assets should be revalued as above to reflect the current market value.
4. | Ultimate Controlling Party The company's under the control of its directors
3