REGISTERED NUMBER: 09642524 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

CSN Leisure Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G P Smith

D A Smith

REGISTERED OFFICE:

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

REGISTERED NUMBER:

09642524 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

45,040

49,660

CURRENT ASSETS

Stocks

175

175

Debtors

5

7,146

7,897

Cash at bank and in hand

13,512

15,332

20,833

23,404

CREDITORS

Amounts falling due within one year

6

10,527

10,851

NET CURRENT ASSETS

10,306

12,553

TOTAL ASSETS LESS CURRENT LIABILITIES

55,346

62,213

PROVISIONS FOR LIABILITIES

7

10,367

11,451

NET ASSETS

44,979

50,762

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

44,975

50,758

SHAREHOLDERS' FUNDS

44,979

50,762

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

D A Smith - Director

1.	STATUTORY INFORMATION

CSN Leisure Limited 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

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 historical cost convention.

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.

Long leasehold

-

5% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

85,316

3,274

9,469

1,230

99,289

Additions

-

-

-

539

539

At 31 December 2025

85,316

3,274

9,469

1,769

99,828

DEPRECIATION

At 1 January 2025

37,042

3,047

8,315

1,225

49,629

Charge for year

4,273

159

603

124

5,159

At 31 December 2025

41,315

3,206

8,918

1,349

54,788

NET BOOK VALUE

At 31 December 2025

44,001

68

551

420

45,040

At 31 December 2024

48,274

227

1,154

5

49,660

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

2,710

1,687

Prepayments

4,436

6,210

7,146

7,897

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation

5,292

5,559

VAT

1,436

1,629

Other creditors

312

278

Accrued expenses

3,487

3,385

10,527

10,851

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred taxation

10,367

11,451

Deferred

tax

£

Balance at 1 January 2025

11,451

Provided during year

(1,084

)

Balance at 31 December 2025

10,367

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Ordinary

£1

4

4

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amount to £156,440 (2024 - £55,483). This amount relates to a 20 year lease agreement for the rental of part of the business premises with a break clause of 5 years and a 15 year lease agreement for the rental of part of the business premises with a break clause of 5 year together with the lease of two vehicles.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

D A Smith

Balance outstanding at start of year

767

5,263

Amounts advanced

1,290

767

Amounts repaid

(767

)

(5,263

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,290

767

G P Smith

Balance outstanding at start of year

920

4,920

Amounts advanced

1,420

920

Amounts repaid

(920

)

(4,920

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,420

920

The balance was repaid in full within 9 months of the year end.