Company registration number: 05535788
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
C S Building Services Ltd
Pages for filing with the Registrar
Company registration number: 05535788
C S Building Services Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 29,849 22,766
29,849 22,766
Current assets
Debtors 5 192,422 250,544
Cash at bank and in hand 83,328 12,462
275,750 263,006
Creditors: amounts falling due within one year
6 (68,624) (48,903)
Net current assets 207,126 214,103
Total assets less current liabilities 236,975 236,869
NET ASSETS 236,975 236,869
Capital and reserves
Called up share capital 100 100
Profit and loss account 236,875 236,769
TOTAL EQUITY 236,975 236,869
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05535788
C S Building Services Ltd
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 21 July 2026 and signed on its behalf by:
Mr S Twine, Director
21 July 2026
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C S Building Services Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
C S Building Services Ltd is a private company registered in England and Wales. Its registered number is 05535788. The company is limited by shares. Its registered office is 1 Long Street, Tetbury, GL8 8AA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment -
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 balance sheet date.
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C S Building Services Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 7 (2025 - 7).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 112,984
Additions 17,033
At 31 March 2026 130,017
Depreciation
At 1 April 2025 90,218
Charge for year 9,950
At 31 March 2026 100,168
Net book value
At 31 March 2026 29,849
At 31 March 2025 22,766
5 Debtors
2026 2025
£ £
Trade debtors 135,413 184,109
Taxation 57,009 66,435
192,422 250,544
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C S Building Services Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 48,159 18,369
Other creditors 17,424 1,282
Taxation 2,141 21,471
VAT payable - 6,881
Accruals and deferred income 900 900
68,624 48,903
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