CSM PROPERTY SOLUTIONS LTD


Director	COOKE, Samuel Joseph


Registered Address	Office 3, Gps Estates The Gateway
	Blackthorn Place
	Silsoe
	MK45 4PZ


Registered Number	09001511 (England and Wales)

Balance Sheet as at
5 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		58,060		81,373
			58,060		81,373
Current assets
Debtors		549,417		173,591
Cash at bank and on hand		10,190		37,608
		559,607		211,199
Creditors amounts falling due within one year	4	(616,590)		(452,500)
Net current assets (liabilities)			(56,983)		(241,301)
Total assets less current liabilities			1,077		(159,928)
Creditors amounts falling due after one year	5		(64,841)		(54,041)
Net assets			(63,764)		(213,969)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(63,765)		(213,970)
Shareholders' funds			(63,764)		(213,969)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 August 2026, and are signed on its behalf by:

COOKE, Samuel Joseph
Director
Registered Company No. 09001511

CSM PROPERTY SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 5 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		12

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 06 April 24	21,806	130,218	15,391	167,415
Additions	-	-	745	745
At 05 April 25	21,806	130,218	16,136	168,160
Depreciation and impairment
At 06 April 24	18,806	57,909	9,327	86,042
Charge for year	24,058	-	-	24,058
At 05 April 25	42,864	57,909	9,327	110,100
Net book value
At 05 April 25	(21,058)	72,309	6,809	58,060
At 05 April 24	3,000	72,309	6,064	81,373

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	121,394	62,754
Bank borrowings and overdrafts	10,179	9,928
Taxation and social security	442,877	344,911
Finance lease and HP contracts	26,289	27,107
Accrued liabilities and deferred income	15,851	7,800
Total	616,590	452,500

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Trade creditors / trade payables	45,725	-
Bank borrowings and overdrafts	3,047	13,477
Other creditors	16,069	40,564
Total	64,841	54,041

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	42,359		67,671