C & S LETTINGS (SW) LTD


Directors	LIDDLE, Christopher
	LIDDLE, Dean
	LIDDLE, Sally-Anne


Registered Address	Greenwood Accountancy 5-7 Pellew Arcade
	Teign Street
	Teignmouth
	TQ14 8EB


Registered Number	15995209 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		525,000
			525,000
Current assets
Cash at bank and on hand		13,227
		13,227
Creditors amounts falling due within one year	4	(3,897)
Net current assets (liabilities)			9,330
Total assets less current liabilities			534,330
Creditors amounts falling due after one year	5		(525,000)
Net assets			9,330
Capital and reserves
Called up share capital			100
Profit and loss account			9,230
Shareholders' funds			9,330

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 April 2026, and are signed on its behalf by:

LIDDLE, Christopher
Director
Registered Company No. 15995209

C & S LETTINGS (SW) LTD

Notes to the Financial Statements
for the period ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
Additions	525,000	525,000
At 31 October 25	525,000	525,000
Net book value
At 31 October 25	525,000	525,000
At 02 October 24	-	-

4.	Creditors: amounts due within one year

		2025
		£
	Bank borrowings and overdrafts	1,072
	Taxation and social security	2,165
	Accrued liabilities and deferred income	660
	Total	3,897

5.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	525,000
	Total	525,000