C S Couriers Limited - Filleted accounts

Registered number

07608186

C S Couriers Limited

Unaudited Filleted Accounts

30 April 2025

C S Couriers Limited
Registered number:		07608186
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		391,024			363,123

Current assets
Stocks		21,950			-
Debtors	4	265,364			261,891
Investments held as current assets	5	314,500			314,500
Cash at bank and in hand		81,585			188,229
		683,399			764,620

Creditors: amounts falling due within one year	6	(192,769)			(270,213)

Net current assets			490,630			494,407

Total assets less current liabilities			881,654			857,530

Creditors: amounts falling due after more than one year	7		(4,246)			(8,028)


Net assets			877,408			849,502

Capital and reserves
Called up share capital			1			1
Profit and loss account			877,408			849,501

Shareholder's funds			877,409			849,502

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr Y Sela
Director
Approved by the board on 20 April 2026

C S Couriers Limited
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	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 discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment, fixtures and fittings			25% written down value
	Motor vehicles			25% written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 May 2024			12,132		988,828		1,000,960
	Additions			3,660		220,695		224,355
	Disposals			-		(190,246)		(190,246)
	At 30 April 2025			15,792		1,019,277		1,035,069

	Depreciation
	At 1 May 2024			9,417		628,420		637,837
	Charge for the year			1,593		131,016		132,609
	On disposals			-		(126,401)		(126,401)
	At 30 April 2025			11,010		633,035		644,045

	Net book value
	At 30 April 2025			4,782		386,242		391,024
	At 30 April 2024			2,715		360,408		363,123


4	Debtors					2025		2024
£							£

	Trade debtors					201,024		124,707
	Related party balances					-		615
	Other debtors					64,340		136,569
						265,364		261,891


5	Investments held as current assets					2025		2024
£							£
	Fair value
	Unlisted investments					314,500		314,500



6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					1,574		18,889
	Obligations under finance lease and hire purchase contracts					62,036		-
	Trade creditors					8,126		11,050
	Related party balances					1,260		-
	Taxation and social security costs					106,254		209,590
	Other creditors					13,519		30,684
						192,769		270,213


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		8,028
	Obligations under finance lease and hire purchase contracts					4,246		-
						4,246		8,028


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr Y Sela
	Loans to directors	132,989		-		(72,229)		60,760

		132,989		-		(72,229)		60,760


9	Related party transactions

	During the year there were repayments on the loans made available to Mr Y Sela, director of the company.


10	Other information

	C S Couriers Limited is a private company limited by shares and incorporated in England. Its registered office is:
	7 Harland Way
	Tunbridge Wells
	Kent
	TN4 0TQ