C S Bindery Solutions Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08205737

C S Bindery Solutions Ltd

Filleted Unaudited Abridged Financial Statements

28 February 2026

C S Bindery Solutions Ltd

Abridged Financial Statements

Year Ended 28 February 2026

Contents	Pages

Directors' report	1

Abridged statement of financial position	2 to 3

Notes to the abridged financial statements	4 to 7

C S Bindery Solutions Ltd

Directors' Report

Year Ended 28 February 2026

The directors present their report and the unaudited abridged financial statements of the company for the year ended 28 February 2026 .

Principal activities

The principal activity of the company during the year was the letting and operating of own or leased real estate.

Directors

The directors who served the company during the year were as follows:

Mr N P Cutting
Mr M A Simpson

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 15 May 2026 and signed on behalf of the board by:

Mr M A Simpson

Director

Registered office:

Unit 2 Broadshires way

Carterton

Oxfordshire

OX18 1AD

C S Bindery Solutions Ltd

Abridged Statement of Financial Position

28 February 2026

	2026	2025
Note	£	£

Fixed Assets

Tangible assets	5	15,070	20,377
Investment property	6	1,147,682	1,147,682
		------------	------------
		1,162,752	1,168,059

Current Assets

Debtors		978	2,506
Investments	7	550	829
Cash at bank and in hand		21,534	10,574
		--------	--------
		23,062	13,909

Creditors: amounts falling due within one year	397,436	424,592
	---------	---------
Net Current Liabilities	374,374	410,683
	------------	------------
Total Assets Less Current Liabilities	788,378	757,376

Provisions

Taxation including deferred tax	148,246	149,136
	---------	---------
Net Assets	640,132	608,240
	---------	---------

Capital and Reserves

Called up share capital	8	100	100
Revaluation reserve		618,225	618,225
Profit and loss account		21,807	( 10,085)
		---------	---------
Shareholders Funds		640,132	608,240
		---------	---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

C S Bindery Solutions Ltd

Abridged Statement of Financial Position (continued)

28 February 2026

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 15 May 2026 , and are signed on behalf of the board by:

Mr M A Simpson

Director

Company registration number: 08205737

C S Bindery Solutions Ltd

Notes to the Abridged Financial Statements

Year Ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2 Broadshires way, Carterton, Oxfordshire, OX18 1AD.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis as modified by the revaluation of investment properties measured at fair value through profit and loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Rental income shown in the profit and loss account represents rents receivable during the period. The turnover shown in the profit and loss account represents amounts earned during the year, exclusive of Value Added Tax.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold Property	-	2% straight line
Fixtures and fittings	-	20% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	20% reducing balance

Investments

Investment property is carried at fair value determined annually. No depreciation is provided. Changes in fair value are recognised in the profit and loss for the period.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability, and the interest is charged to the profit and loss account on a straight line basis.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Basic financial instruments are initially recognised at the transaction price. Publicly traded investments are subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 3 ).

5. Tangible assets

	£
Cost
At 1 March 2025	129,083
Disposals	( 20,823)
	---------
At 28 February 2026	108,260
	---------
Depreciation
At 1 March 2025	108,706
Charge for the year	3,960
Disposals	( 19,476)
	---------
At 28 February 2026	93,190
	---------
Carrying amount
At 28 February 2026	15,070
	---------
At 28 February 2025	20,377
	---------

6. Investment property

	Investment property
	£
Cost
At 1 March 2025 and 28 February 2026	1,147,682
	------------
Impairment
At 1 March 2025 and 28 February 2026	–
	------------

Carrying amount
At 28 February 2026	1,147,682
	------------
At 28 February 2025	1,147,682
	------------

The fair value of the properties were made in the year by the directors, who have experience in the location and class of properties, on an open market value for existing basis. No further input from an independent valuer was deemed to be required.

7. Investments

	2026	2025
	£	£
Other investments	550	829
	----	----

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

9. Directors' advances, credits and guarantees

There are no directors' credits, advances or guarantees that require disclosure.

10. Related party transactions

Included within creditors is a balance of £204,117 (2025: £166,851) owed to an entity in which the company has a participating interest. This balance is interest free, unsecured and repayable on demand.

11. Reserves

Both previous UK GAAP and FRS 102 require investment properties to be stated in the accounts at their current market value, with no annual depreciation charge. However, while previous UK GAAP stipulated that the surplus on revaluation of the property should be held in the revaluation reserve, which is an unrealised surplus that does not form part of the company's distributable reserve. FRS 102 requires that these surpluses, although still not distributable, be charged through the Profit and Loss Account. Consequently, the Profit and Loss Account reserve at 28 February 2026 includes a non-distributable amount £618,225 (2025: £618,225).