IRIS Accounts Production v25.4.12.37 09498984 Board of Directors 1.7.24 30.6.25 30.6.25 0 0 true false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09498984 2024-06-30 09498984 2025-06-30 09498984 2024-07-01 2025-06-30 09498984 2023-06-30 09498984 2023-07-01 2024-06-30 09498984 2024-06-30 09498984 ns15:EnglandWales 2024-07-01 2025-06-30 09498984 ns14:PoundSterling 2024-07-01 2025-06-30 09498984 ns10:Director1 2024-07-01 2025-06-30 09498984 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09498984 ns10:SmallEntities 2024-07-01 2025-06-30 09498984 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09498984 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 09498984 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09498984 ns10:FullAccounts 2024-07-01 2025-06-30 09498984 ns10:Director2 2024-07-01 2025-06-30 09498984 ns10:RegisteredOffice 2024-07-01 2025-06-30 09498984 ns5:CurrentFinancialInstruments 2025-06-30 09498984 ns5:CurrentFinancialInstruments 2024-06-30 09498984 ns5:Non-currentFinancialInstruments 2025-06-30 09498984 ns5:Non-currentFinancialInstruments 2024-06-30 09498984 ns5:ShareCapital 2025-06-30 09498984 ns5:ShareCapital 2024-06-30 09498984 ns5:SharePremium 2025-06-30 09498984 ns5:SharePremium 2024-06-30 09498984 ns5:CapitalRedemptionReserve 2025-06-30 09498984 ns5:CapitalRedemptionReserve 2024-06-30 09498984 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 09498984 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 09498984 ns5:LandBuildings 2024-07-01 2025-06-30 09498984 ns5:LandBuildings 2024-06-30 09498984 ns5:LandBuildings 2025-06-30 09498984 ns5:LandBuildings 2024-06-30 09498984 ns5:CostValuation 2024-06-30 09498984 ns5:Subsidiary1 2024-07-01 2025-06-30 09498984 1 ns5:Subsidiary1 2024-07-01 2025-06-30 09498984 ns5:Subsidiary1 2025-06-30 09498984 ns5:Subsidiary1 2024-06-30 09498984 ns5:Subsidiary1 2024-06-30 09498984 ns5:Subsidiary1 2023-07-01 2024-06-30 09498984 ns5:Subsidiary2 2024-07-01 2025-06-30 09498984 ns5:Subsidiary2 3 2024-07-01 2025-06-30 09498984 ns5:Subsidiary2 2025-06-30 09498984 ns5:Subsidiary2 2024-06-30 09498984 ns5:Subsidiary2 2023-07-01 2024-06-30 09498984 ns5:AdditionsToInvestments 2025-06-30 09498984 ns5:DisposalsRepaymentsInvestments 2025-06-30 09498984 ns5:OtherIncreaseDecreaseInInvestments 2025-06-30 09498984 ns5:CostValuation 2025-06-30 09498984 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 09498984 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 09498984 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2025-06-30 09498984 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2024-06-30 09498984 ns5:Secured 2025-06-30 09498984 ns5:Secured 2024-06-30

REGISTERED NUMBER: 09498984 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

C & S Holdings Ltd

| C & S Holdings Ltd (Registered number: 09498984) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| C & S Holdings Ltd |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | S Blair

| C Blair

| REGISTERED OFFICE: | Hanover Street North

| Audenshaw

| Manchester

| Lancashire

| M34 5HW

| REGISTERED NUMBER: | 09498984 (England and Wales)

| C & S Holdings Ltd (Registered number: 09498984) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 401,826 |  | 402,426 |  |

Investments | 5 | 651,405 |  | 496,063 |  |

1,053,231 |  | 898,489 |  |

CURRENT ASSETS

Debtors | 6 | 179,758 |  | 711,686 |  |

Cash at bank | 14,572 |  | 28,659 |  |

194,330 |  | 740,345 |  |

CREDITORS

Amounts falling due within one year | 7 | 26,552 |  | 30,029 |  |

NET CURRENT ASSETS | 167,778 |  | 710,316 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,221,009 |  | 1,608,805 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 188,117 |  | 204,198 |  |

NET ASSETS | 1,032,892 |  | 1,404,607 |  |

CAPITAL AND RESERVES

Called up share capital | 114 |  | 160 |  |

Share premium | 436,251 |  | 436,251 |  |

Capital redemption reserve | 46 |  | - |  |

Retained earnings | 596,481 |  | 968,196 |  |

1,032,892 |  | 1,404,607 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

| C & S Holdings Ltd (Registered number: 09498984) |

Balance Sheet - continued

30 June 2025

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 20 March 2026 and were signed on its behalf by:

S Blair - Director

| C & S Holdings Ltd (Registered number: 09498984) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| C & S Holdings Ltd 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.

| Preparation of consolidated financial statements

| The financial statements contain information about C & S Holdings Ltd 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.

| Turnover

| 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.

| Land and buildings | - | 2% on cost

| 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.

3. | EMPLOYEES AND DIRECTORS

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

| C & S Holdings Ltd (Registered number: 09498984) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 405,226 |  |

| DEPRECIATION

| At 1 July 2024 | 2,800 |  |

| Charge for year | 600 |  |

| At 30 June 2025 | 3,400 |  |

| NET BOOK VALUE

| At 30 June 2025 | 401,826 |  |

| At 30 June 2024 | 402,426 |  |

5. | FIXED ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Shares in group undertakings | 436,426 |  | 436,426 |  |

| Other loans | 214,979 |  | 59,637 |  |

651,405 |  | 496,063 |  |

| Additional information is as follows:

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 436,426 |  |

| NET BOOK VALUE

| At 30 June 2025 | 436,426 |  |

| At 30 June 2024 | 436,426 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Stud Extract Ltd

| Registered office: Hanover Street North, Audenshaw, Manchester, M34 5HW

| Nature of business: Motor mechanical engineers

| %

| Class of shares: | holding |

| Ordinary | 80.00 |

| 30/6/25 |  | 30/6/24

£ | £ |

| Aggregate capital and reserves | 7,927 |  | 10,308 |  |

| Loss for the year | (2,381 | ) | (992 | ) |

| C & S Holdings Ltd (Registered number: 09498984) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | FIXED ASSET INVESTMENTS - continued

| CV Hubs & Bearings Ltd

| Registered office: Hanover Street North, Audenshaw, Manchester, M34 5HW

| Nature of business: Motor mechanical engineers

| %

| Class of shares: | holding |

| Ordinary | 95.00 |

| 30/6/25 |  | 30/6/24

£ | £ |

| Aggregate capital and reserves | 1,874,892 |  | 1,354,107 |  |

| Profit for the year | 520,785 |  | 479,033 |  |

| Other

| loans

£ |

| At 1 July 2024 | 59,637 |  |

| New in year | 156,500 |  |

| Repayment in year | (6,478 | ) |

| Other movement | 5,320 |  |

| At 30 June 2025 | 214,979 |  |

| Other loans

| Loans were made to the group pension scheme at 9% and 7.5% interest.

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Other debtors | 868 |  | 2,336 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | - |  | 528,698 |  |

| Other debtors | 178,890 |  | 180,652 |  |

178,890 |  | 709,350 |  |

| Aggregate amounts | 179,758 |  | 711,686 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 15,106 |  | 12,936 |  |

| Amounts owed to group undertakings | 403 |  | 1,265 |  |

| Taxation and social security | 8,550 |  | 13,725 |  |

| Other creditors | 2,493 |  | 2,103 |  |

26,552 |  | 30,029 |  |

| C & S Holdings Ltd (Registered number: 09498984) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 188,117 |  | 204,198 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 114,260 |  | 139,127 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 203,223 |  | 217,134 |  |

| Barclays Bank PLC

| Fixed charge

| Land and buildings at Hanover Street North Audenshaw.

10. | RELATED PARTY DISCLOSURES

| Stud Extract Ltd

| An 80% owned subsidiary.

| Monies were loaned to this company on an interest free basis.

| The balance at 30th June 2025: £403 (creditor).

| The balance at 30th June 2024: £1,265 (creditor).

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is S Blair.