REGISTERED NUMBER: 13839068 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

CSG Corporation Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Grewal

S Grewal

REGISTERED OFFICE:

Upper Ground Floor

18 Farnham Road

Guildford

GU1 4XA

REGISTERED NUMBER:

13839068 (England and Wales)

ACCOUNTANTS:

Bennewith 2018 Limited

t/a A J Bennewith & Co

Upper Ground Floor

18 Farnham Road

Guildford

Surrey

GU1 4XA

FIXED ASSETS

Tangible assets

4

1,015

-

Investment property

5

1,011,244

1,164,950

1,012,259

1,164,950

CURRENT ASSETS

Debtors

6

248,200

-

Investments

7

20,000

-

Cash at bank

337,360

642,985

605,560

642,985

CREDITORS

Amounts falling due within one year

8

1,646,660

1,846,178

NET CURRENT LIABILITIES

(1,041,100

)

(1,203,193

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(28,841

)

(38,243

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(28,941

)

(38,343

)

(28,841

)

(38,243

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 5 October 2026 and were signed on its behalf by:

S Grewal - Director

1.	STATUTORY INFORMATION

CSG Corporation 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on the historical cost basis, as modified by the

revaluation of certain financial assets and liabilities and investment properties measured at fair

value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods

supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of

ownership have transferred to the buyer (usually on despatch of the goods); the amount of

revenue can be measured reliably; it is probable that the associated economic benefits will flow to

the entity; and the costs incurred or to be incurred in respect of the transactions can be measured

reliably.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any

accumulated depreciation and impairment losses. Any tangible assets carried at revalued

amounts are recorded at the fair value at the date of revaluation less any subsequent

accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other

comprehensive income and accumulated in equity, except to the extent it reverses a revaluation

decrease of the same asset previously recognised in profit or loss. A decrease in the carrying

amount of an asset as a result of revaluation, is recognised in other comprehensive income to the

extent of any previously recognised revaluation increase accumulated in equity in respect of that

asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in

equity in respect of that asset, the excess shall be recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable

amount being estimated where such indicators exist. Where the carrying value exceeds the

recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for

possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable

amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating

unit to which the asset belongs. The cash-generating unit is the smallest identifiable

group of assets that includes the asset and generates cash inflows that largely independent of the

cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the

acquisition date, allocated to each of the cash-generating units that are expected to benefit from

the synergies of the combination, irrespective of whether other assets or liabilities of the company

are assigned to those units.

Investment property

Investment property is initially recognised at cost and subsequently measured at most recent valuation. The property has been acquired from a group company and is stated at cost at the acquisition date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to

the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the

arrangement constitutes a financing transaction, where it is recognised at the present value of the

future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Where investments in non-convertible preference shares and non-puttable ordinary shares or

preference shares are publicly traded or their fair value can otherwise be measured reliably, the

investment is subsequently measured at fair value with changes in fair value recognised in profit

or loss. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless

payment for an asset is deferred beyond normal business terms or financed at a rate of interest

that is not a market rate, in which case the asset is measured at the present value of the future

payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes

recognised in profit or loss, with the exception of hedging instruments in a designated hedging

relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence

of impairment at the end of each reporting date. If there is objective evidence of impairment, an

impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are

individually significant, these are assessed individually for impairment. Other financial assets are

either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the

reversal does not result in a carrying amount of the financial asset that exceeds what the carrying

amount would have been had the impairment not previously been recognised.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,128

At 31 January 2026

1,128

DEPRECIATION

Charge for year

113

At 31 January 2026

113

NET BOOK VALUE

At 31 January 2026

1,015

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

1,164,950

Reclassification/transfer

(153,706

)

At 31 January 2026

1,011,244

NET BOOK VALUE

At 31 January 2026

1,011,244

At 31 January 2025

1,164,950

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,200

-

Other debtors

247,000

-

248,200

-

7.	CURRENT ASSET INVESTMENTS

31.1.26

31.1.25

£

£

Unlisted investments

20,000

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Taxation and social security

2,232

-

Other creditors

1,644,428

1,846,178

1,646,660

1,846,178