Company registration number 09098339 (England and Wales)
C & S S (HOLDINGS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
C & S S (HOLDINGS) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
C & S S (HOLDINGS) LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
44,922
45,751
Investments
4
80
80
45,002
45,831
Current assets
Cash at bank and in hand
100,503
90,655
Creditors: amounts falling due within one year
5
(144,182)
(135,225)
Net current liabilities
(43,679)
(44,570)
Net assets
1,323
1,261
Capital and reserves
Called up share capital
20
20
Capital redemption reserve
60
60
Profit and loss reserves
1,243
1,181
Total equity
1,323
1,261

The notes on pages 2 to 4 form part of these financial statements.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 18 May 2026 and are signed on its behalf by:
Mrs S Speck
Director
Company registration number 09098339 (England and Wales)
C & S S (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

C & S S (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wilson Road, Huyton Business Park, Huyton, Liverpool, Merseyside, L36 6JQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

C & S S (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
C & S S (HOLDINGS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 January 2025 and 31 December 2025
54,453
Depreciation and impairment
At 1 January 2025
8,702
Depreciation charged in the year
829
At 31 December 2025
9,531
Carrying amount
At 31 December 2025
44,922
At 31 December 2024
45,751
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
80
80
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
143,647
134,899
Taxation and social security
535
326
144,182
135,225
2025-12-31 2025-01-01 false false false 18 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr C I Speck Mrs S Speck 09098339 2025-01-01 2025-12-31 09098339 2025-12-31 09098339 2024-12-31 09098339 core:LandBuildings 2025-12-31 09098339 core:LandBuildings 2024-12-31 09098339 core:WithinOneYear 2025-12-31 09098339 core:WithinOneYear 2024-12-31 09098339 core:CurrentFinancialInstruments 2025-12-31 09098339 core:CurrentFinancialInstruments 2024-12-31 09098339 core:ShareCapital 2025-12-31 09098339 core:ShareCapital 2024-12-31 09098339 core:CapitalRedemptionReserve 2025-12-31 09098339 core:CapitalRedemptionReserve 2024-12-31 09098339 core:RetainedEarningsAccumulatedLosses 2025-12-31 09098339 core:RetainedEarningsAccumulatedLosses 2024-12-31 09098339 bus:Director2 2025-01-01 2025-12-31 09098339 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09098339 2024-01-01 2024-12-31 09098339 core:LandBuildings 2024-12-31 09098339 core:LandBuildings 2025-01-01 2025-12-31 09098339 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09098339 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09098339 bus:FRS102 2025-01-01 2025-12-31 09098339 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09098339 bus:Director1 2025-01-01 2025-12-31 09098339 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP