Company Registration No. 15240611 (England and Wales)
CS GREEN POINT LTD
Unaudited accounts
for the year ended 31 October 2025
CS GREEN POINT LTD
Company Information
for the year ended 31 October 2025
Director
Cezary Smigielski
Company Number
15240611 (England and Wales)
Registered Office
Monomark House
27 Old Gloucester Street
London
WC1N 3AX
England
Accountants
Euro Lex Ltd
27 Old Gloucester Street
London
WC1N 3AX
CS GREEN POINT LTD
Accountants' report
Accountants' report to the director of CS GREEN POINT LTD on the preparation of the unaudited statutory accounts for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
CS GREEN POINT LTD for the year ended
31 October 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of CS GREEN POINT LTD, as a body, in accordance with the terms of our engagement letter dated 27 October 2023. Our work has been undertaken solely to prepare for your approval the accounts of CS GREEN POINT LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CS GREEN POINT LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CS GREEN POINT LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CS GREEN POINT LTD. You consider that CS GREEN POINT LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CS GREEN POINT LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Euro Lex Ltd
27 Old Gloucester Street
London
WC1N 3AX
31 July 2026
CS GREEN POINT LTD
Statement of financial position
as at 31 October 2025
Cash at bank and in hand
26,594
1,600
Creditors: amounts falling due within one year
(34,445)
(3,777)
Net current liabilities
(7,153)
(2,177)
Total assets less current liabilities
2,066
(2,177)
Provisions for liabilities
Net assets/(liabilities)
499
(2,177)
Called up share capital
1
1
Profit and loss account
498
(2,178)
Shareholders' funds
499
(2,177)
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Cezary Smigielski
Director
Company Registration No. 15240611
CS GREEN POINT LTD
Notes to the Accounts
for the year ended 31 October 2025
CS GREEN POINT LTD is a private company, limited by shares, registered in England and Wales, registration number 15240611. The registered office is Monomark House, 27 Old Gloucester Street, London, WC1N 3AX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, including Section 1A Small Entities, and the Companies Act 2006.
These are the company’s first financial statements prepared in accordance with FRS 102.
Comparative information has been reclassified where necessary to conform with the current year presentation.
Except for changes in presentation and disclosure arising from the transition to FRS 102, the recognition and measurement policies applied to the company’s transactions are not materially different from those applied previously.
The company’s functional and presentation currency is pounds sterling. The financial statements are presented in pounds sterling and amounts are rounded to the nearest pound.
At 31 October 2025, the company had net current liabilities of £7,153, including £29,837 due to the director.
The director has confirmed his intention to continue providing financial support to the company and not to seek repayment of amounts due to him to the extent that repayment would prevent the company from meeting its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.
Having considered the company’s available cash resources, expected trading and the continuing financial support of the director, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
Turnover represents amounts receivable for golf tuition, training, marketing and related services provided in the ordinary course of business, net of discounts and VAT where applicable.
Revenue is recognised when the relevant service has been provided and the amount of revenue can be measured reliably.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is charged from the date on which an asset is available for use, so as to write off its cost, less any estimated residual value, over its estimated useful economic life using the straight-line method.
The annual depreciation rate is:
Plant & machinery
20% straight line
CS GREEN POINT LTD
Notes to the Accounts
for the year ended 31 October 2025
Transactions denominated in currencies other than pounds sterling are initially recorded at the rate of exchange ruling at the date of the transaction.
Monetary assets and liabilities denominated in foreign currencies at the reporting date are translated into pounds sterling at the closing rate of exchange. Exchange differences arising on settlement or translation are recognised in profit or loss in the period in which they arise.
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including trade debtors, cash at bank, trade creditors and amounts owed to the director.
Basic financial assets and liabilities are initially recognised at the transaction price and are subsequently measured at amortised cost. Short-term debtors and creditors that do not carry a stated rate of interest are measured at their undiscounted amount.
At the end of each reporting period, financial assets are assessed for objective evidence of impairment. Any impairment loss is recognised immediately in profit or loss.
Judgements and key sources of estimation uncertainty
The preparation of financial statements requires the directors to make judgements, estimates and assumptions that affect the amounts reported.
The principal estimate affecting these financial statements relates to the useful economic life and residual value of plant and machinery. The estimated useful life, residual value and depreciation method are reviewed at each reporting date and revised where appropriate.
Taxation expense represents the aggregate of current tax and deferred tax.
Current tax is recognised in respect of the taxable profit or loss for the current and previous periods using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date, except as otherwise required by FRS 102. 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.
4
Tangible fixed assets
Plant & machinery
CS GREEN POINT LTD
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
-
277
Loans from directors
29,837
3,500
7
Transactions with related parties
At 1 November 2024, the company owed the director £3,500. The opening balance was repaid in full during the year.
During the year, the director paid company expenses totalling £29,837 personally on behalf of the company. These amounts included agency labour costs of £28,800 and other company expenses of £1,037.
At 31 October 2025, an amount of £29,837 was due to the director (2024: £3,500). The balance is unsecured, interest-free and repayable on demand. No interest was charged or credited during the year.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
9
Reconciliations on adoption of FRS 102
These financial statements are the first financial statements of the company prepared in accordance with FRS 102, including Section 1A Small Entities. The date of transition to FRS 102 was 27 October 2023.
On migration of the comparative balances to FRS 102, an opening debit balance of £3,140 has been presented within the profit and loss account reserve at the date of transition so that the comparative equity presentation agrees with the total capital and reserves previously reported under FRS 105. This is a presentation reclassification only and does not represent a current year expense or a revaluation of assets. It did not affect total equity at 31 October 2024, the comparative profit, the company’s net liabilities or the Corporation Tax charge for that period.
Other than this presentation reclassification and the reclassification of Corporation Tax within creditors falling due within one year, the transition to FRS 102 did not result in any material measurement adjustments.