REGISTERED NUMBER: 10824508 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

C.S.F Collective Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

J Coghlan

Mrs S Coghlan

REGISTERED OFFICE:

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

REGISTERED NUMBER:

10824508 (England and Wales)

ACCOUNTANTS:

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C.S.F Collective Ltd for the year ended 30 June 2025 which comprise the Statement of Comprehensive Income, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C.S.F Collective Ltd, as a body, in accordance with the terms of our engagement letter dated 20 June 2017. Our work has been undertaken solely to prepare for your approval the financial statements of C.S.F Collective Ltd and state those matters that we have agreed to state to the Board of Directors of C.S.F Collective Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C.S.F Collective Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C.S.F Collective Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C.S.F Collective Ltd. You consider that C.S.F Collective 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 financial statements of C.S.F Collective 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 financial statements.

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

18 August 2026

FIXED ASSETS

Tangible assets

5

1,781

3,527

CURRENT ASSETS

Debtors

6

3,608

11,711

Cash at bank

101

101

3,709

11,812

CREDITORS

Amounts falling due within one year

7

33,545

45,936

NET CURRENT LIABILITIES

(29,836

)

(34,124

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(28,055

)

(30,597

)

CREDITORS

Amounts falling due after more than one year

8

-

(1,213

)

PROVISIONS FOR LIABILITIES

(338

)

(670

)

NET LIABILITIES

(28,393

)

(32,480

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(28,493

)

(32,580

)

(28,393

)

(32,480

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

J Coghlan - Director

1.	STATUTORY INFORMATION

C.S.F Collective Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on the going concern basis, despite net liabilities of £9,496 (2023: £42,608). This is due to the ongoing support and commitment of the directors.

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.

Fixtures and fittings

-

15% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

12,904

DEPRECIATION

At 1 July 2024

9,377

Charge for year

1,746

At 30 June 2025

11,123

NET BOOK VALUE

At 30 June 2025

1,781

At 30 June 2024

3,527

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Amounts owed by group undertakings

3,608

11,711

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Bank loans and overdrafts

1,632

832

Taxation and social security

5,970

2,142

Other creditors

25,943

42,962

33,545

45,936

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/25

30/6/24

£

£

Bank loans

-

1,213

9.	TRANSACTIONS WITH DIRECTORS

During the year, total dividends of £5,000 were paid to the directors .

10.

CONTROL

The company is a wholly owned subsidiary of The C.F Collective Ltd. The company is controlled by the directors and close members of their family by virtue of their shareholding in the parent company.