C & S St Helens Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04314097 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

C & S ST HELENS PROPERTIES LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

486,395

482,648

486,396

482,649

CURRENT ASSETS

Debtors

6

-

545

Cash at bank

1,552

31,763

1,552

32,308

CREDITORS

Amounts falling due within one year

7

285,564

279,070

NET CURRENT LIABILITIES

(284,012

)

(246,762

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

202,384

235,887

PROVISIONS FOR LIABILITIES

8

19,198

19,261

NET ASSETS

183,186

216,626

CAPITAL AND RESERVES

Called up share capital

9

100

Revaluation reserve

116,041

Retained earnings

67,045

100,485

SHAREHOLDERS' FUNDS

183,186

216,626

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 May 2026 and were signed on its behalf by:

Mr C Patel - Director

1.	STATUTORY INFORMATION

C & S St Helens Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04314097

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

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 as modified by the revaluation of certain assets.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2002.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

1

Net book value

At 31 March 2026

1

At 31 March 2025

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

Cost or valuation

At 1 April 2025

481,844

14,522

1,491

497,857

Additions

4,000

-

4,000

At 31 March 2026

485,844

14,522

1,491

501,857

Depreciation

At 1 April 2025

-

13,973

1,236

15,209

Charge for year

-

137

116

253

At 31 March 2026

-

14,110

1,352

15,462

Net book value

At 31 March 2026

485,844

412

139

486,395

At 31 March 2025

481,844

549

255

482,648

Cost or valuation at 31 March 2026 is represented by:

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

Valuation in 2017

85,526

-

85,526

Valuation in 2021

45,000

-

45,000

Cost

355,318

14,522

1,491

371,331

485,844

14,522

1,491

501,857

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

-

545

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed to participating interests

10,000

-

Taxation and social security

-

6,267

Other creditors

275,564

272,803

285,564

279,070

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

19,198

19,261

Deferred

tax

£

Balance at 1 April 2025

19,261

Utilised during year

(63

)

Balance at 31 March 2026

19,198

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

10.

RESERVES

Revaluation reserve

The revaluation reserve comprise the balance of revaluations relating to the freehold property. This reserve is non-distributable.

Retained earnings

The retained earnings comprise the balance of profits accumulated over the life of the company. This reserve is distributable.