C S Boswell Holdings Ltd

C S Boswell Holdings Ltd
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,254,370	823,077
		1,254,370	823,077
Current assets
Cash at bank and in hand		1,942	829
Creditors: amount falling due within one year	4	(568,392)	(399,017)
Net current assets		(566,450)	(398,188)

Total assets less current liabilities		687,920	424,889
Creditors: amount falling due after more than one year	5	(693,092)	(434,337)
Provisions for liabilities	6	(476)	(812)
Net assets		(5,648)	(10,260)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(5,649)	(10,261)
Shareholders' funds		(5,648)	(10,260)

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 06 August 2026 and were signed by:

-------------------------------
Carl Steven Boswell
Director

C S Boswell Holdings Ltd
Notes to the Financial Statements
For the year ended 30 November 2025

General Information

C S Boswell Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 13730550, registration address 7 Bicester Road, Kidlington, Oxford, OX5 2LA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

5 years Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Investment properties	Total
	£	£	£
At 01 December 2024	8,834	818,803	827,637
Additions	-	433,060	433,060
Disposals	-	-	-
At 30 November 2025	8,834	1,251,863	1,260,697
Depreciation
At 01 December 2024	4,560	-	4,560
Charge for year	1,767	-	1,767
On disposals	-	-	-
At 30 November 2025	6,327	-	6,327
Net book values
Closing balance as at 30 November 2025	2,507	1,251,863	1,254,370
Opening balance as at 01 December 2024	4,274	818,803	823,077

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,508	-
Bank Loans & Overdrafts (Secured)	91,542	64,671
Corporation Tax	102	-
Accrued Expenses	1,021	900
Amounts due to wholly owned subsidiary	474,219	333,446
	568,392	399,017

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	693,092		434,337
	693,092		434,337

Secured Loans
Creditors include bank loans of £784,634 (2024: £499,008), which are secured on the company's assets.

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	812	1,148
Charged to Profit & Loss	(336)	(336)
	476	812

7.	Summary of transactions with wholly owned subsidiaries The company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions between the ultimate parent company or any wholly owned subsidiary of the group.

Registered Number: 13730550
England and Wales
C S BOSWELL HOLDINGS LTD

Unaudited Financial Statements

Period of accounts Start date: 01 December 2024 End date: 30 November 2025