C. S. Todd & Associates Limited

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

Registered number: 02189901

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		655,021		62,323

			655,021		62,323
CURRENT ASSETS
Stocks	5	202,807		191,401
Debtors	6	929,477		985,577
Cash at bank and in hand		750,580		1,197,715

		1,882,864		2,374,693
Creditors: Amounts Falling Due Within One Year	7	(404,658 )		(447,331 )

NET CURRENT ASSETS (LIABILITIES)			1,478,206		1,927,362

TOTAL ASSETS LESS CURRENT LIABILITIES			2,133,227		1,989,685

PROVISIONS FOR LIABILITIES
Deferred Taxation			(14,854 )		(15,581 )

NET ASSETS			2,118,373		1,974,104

CAPITAL AND RESERVES
Called up share capital	8		846		846
Profit and Loss Account			2,117,527		1,973,258

SHAREHOLDERS' FUNDS			2,118,373		1,974,104

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C. S. Todd & Associates 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Mr Colin Todd

Director

30/09/2026

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

1. General Information

C. S. Todd & Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02189901 . The registered office is Hutton Roof, Eglinton Road, Rushmoor, Farnham, Surrey, GU10 2DH.

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.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. Tangible Fixed Assets and Depreciation

Freehold property is carried at fair value at the date of revaluation less any subsequent accululated depreciation and subsequent accumulated impairment losses. Revaluations are performed with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period.

Other tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0% on cost
Plant & Machinery	15% on reducing balance
Fixtures & Fittings	20% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Stocks and Work in Progress

Work in progress are valued at the lower of cost and net realisable value.

2.5. Taxation

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

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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C. S. Todd & Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 32 (2025: 31)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2025	-	44,948	58,142	158,603	261,693
Additions	595,605	-	379	20,445	616,429

As at 31 May 2026	595,605	44,948	58,521	179,048	878,122

Depreciation
As at 1 June 2025	-	37,251	42,217	119,902	199,370
Provided during the period	-	951	3,261	19,519	23,731

As at 31 May 2026	-	38,202	45,478	139,421	223,101

Net Book Value
As at 31 May 2026	595,605	6,746	13,043	39,627	655,021

As at 1 June 2025	-	7,697	15,925	38,701	62,323

5. Stocks

	2026	2025
	£	£
Work in progress	202,807	191,401

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	319,217	248,750
Prepayments and accrued income	24,490	27,761
Other debtors	377,156	377,910
Corporation tax recoverable assets	1,114	-
Directors' loan accounts	207,500	6,000

	929,477	660,421

...CONTINUED

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C. S. Todd & Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

Due after more than one year
Other debtors	-	1,042
Corporation tax recoverable assets	-	1,114
Directors' loan account	-	323,000

	-	325,156

	929,477	985,577

Included in Other Debtors is a Short Term Secured loan of £300,000 to Beacon Hill Garage Limited.

Interest is paid at the rate of 6% per year in advance, and the loan is repayable by 31 May 2027, unless both parties agree to extend it

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	33,714	38,313
Corporation tax	78,826	82,314
Other taxes and social security	70,424	69,340
VAT	119,064	127,291
Other creditors	102,630	130,073

	404,658	447,331

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	846	846

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 June 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2026
	£	£	£	£	£
Mr Colin Todd	300,000	-	115,000	-	185,000
Mr Andrew Fox	29,000	-	6,500	-	22,500

The loan to C S Todd, Director, is repayable on or before 31 May 2028, but at all times remains repayable to the company on written demand.

At 31 May 2026 C S Todd, Director, owed £185,000 to the company (2025 - £300,000)

The loan to A Fox, Director, is repayable on or before 31 December 2029, but at all times remains repayable to the company on written demand.

At 31 May 2026 A Fox, Director, owed £22,500 to the company (2025 - £29,000)

Any requirent for interest shall be determined by the company on 1 June each year. Any interest shall comprise the HMRC official rate of interest applicable to employee loans.

10. Ultimate Controlling Party

The company's ultimate controlling party is Colin Todd, Director, by virtue of his ownership of 63% of the issued voting share capital in the company.

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