Company registration number: 09881664
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
CS Gateway Partners Limited
Pages for filing with the Registrar
Company registration number: 09881664
CS Gateway Partners Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 704,389 -
704,389 -
Current assets
Debtors 5 1,051,127 380,148
Cash at bank and in hand 133,425 48,552
1,184,552 428,700
Creditors: amounts falling due within one year
6 (124,037) (170,672)
Net current assets 1,060,515 258,028
Total assets less current liabilities 1,764,904 258,028
Provisions for liabilities (177,597) -
NET ASSETS 1,587,307 258,028
Capital and reserves
Called up share capital 1 1
Profit and loss account 1,587,306 258,027
TOTAL EQUITY 1,587,307 258,028
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 09881664
CS Gateway Partners Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Sharpe, Director
14 September 2026
2
CS Gateway Partners Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
CS Gateway Partners Limited is a private company registered in England and Wales. Its registered number is 09881664. The company is limited by shares. Its registered office is Birches Corner, Heron Gate, Taunton, TA1 2LP.
2 Accounting policies
Basis of preparing the financial statements
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. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Exemption from preparation of consolidated financial statements
The financial statements contain information about CS Gateway Partners Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
3
CS Gateway Partners Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Intangible assets - Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.






Financial instruments
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.








Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
4
CS Gateway Partners Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.



Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Intangible assets
Other intangible assets

£
Cost
Additions 705,565
At 31 December 2025 705,565
Amortisation
Charge for year 1,176
At 31 December 2025 1,176
Net book value
At 31 December 2025 704,389
At 31 December 2024 -
5
CS Gateway Partners Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Debtors
2025 2024
£ £
Trade debtors 238,157 322,648
Amounts owed by group undertakings 168,499 57,500
Other debtors 530,845 -
Prepayments and accrued income 113,626 -
1,051,127 380,148
6 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors - 1,887
Amounts owed to group undertakings 1,960 50,000
VAT payable 118,669 115,449
Accruals and deferred income 3,408 3,336
124,037 170,672
7 Deferred Tax
At the beginning of the financial year (£ Nil) Charged to the Statement of Income and Retained Earnings (£ 176,097) At the end of the financial year ( £176,097)

8 Related party transactions
At 31 December 2025, an amount of £ 530,845 (2024 - £ 45,000) was due from companies under common control. These loans are interest free and repayable on demand. At 31 December 2025, an amount of £ 168,499 (2024- £ £12,500) was due from group undertakings. These loans are interest free and repayable on demand. At 31 December 2025, an amount of £ 1,960 (2024- £ 50,000) was due to group undertakings. These loans are interest free and repayable on demand.




6