CS Hexagon Development Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15700356

		31 May 2026		31 May 2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		317,926		-

			317,926		-
CURRENT ASSETS
Debtors	6	622,169		664,878
Cash at bank and in hand		4,368		89,552

		626,537		754,430
Creditors: Amounts Falling Due Within One Year	7	(2,918 )		(1,008 )

NET CURRENT ASSETS (LIABILITIES)			623,619		753,422

TOTAL ASSETS LESS CURRENT LIABILITIES			941,545		753,422

Creditors: Amounts Falling Due After More Than One Year	8		(941,462 )		(754,999 )

NET ASSETS/(LIABILITIES)			83		(1,577 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			82		(1,578 )

SHAREHOLDERS' FUNDS			83		(1,577)

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CS Hexagon Development Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr C Sun

Director

16 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CS Hexagon Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15700356 . The registered office is 1 First Turn, Oxford, OX2 8AG.

The comparative figures relate to the period from 2 May 2024 to 31 May 2025, which represents the Company’s first period of trading. Accordingly, the comparative information is not directly comparable with the current year ended 31 May 2026, which comprises a 12-month period.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

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CS Hexagon Development Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and tax is recognised in profit or loss for the year.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Prior Period Adjustment

During the year, the company identified that a loan advanced to a property development company had been incorrectly included within stock in the prior year financial statements. In addition, a related VAT balance required adjustment.

The comparative figures have been restated to reclassify the loan balance from stock to debtors and to correct the related VAT position.

No adjustment to retained earnings was required.

5. Investment Property

	31 May 2026
	£
Fair Value
As at 1 June 2025	-
Additions	317,926

As at 31 May 2026	317,926

6. Debtors

	31 May 2026	31 May 2025 as restated
	£	£
Due within one year
Other debtors	622,169	664,878

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CS Hexagon Development Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

7. Creditors: Amounts Falling Due Within One Year

	31 May 2026	31 May 2025 as restated
	£	£
Trade creditors	-	33
Other creditors	1,792	975
Taxation and social security	1,126	-

	2,918	1,008

8. Creditors: Amounts Falling Due After More Than One Year

	31 May 2026	31 May 2025 as restated
	£	£
Other creditors	941,462	754,999

9. Share Capital

	31 May 2026	31 May 2025 as restated
	£	£
Allotted, Called up and fully paid	1	1

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