CSP Investment Holdings Ltd

(Registration number: 09436507)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Current assets
Debtors	6	38,334	56,492
Cash at bank and in hand		338,851	342,071
		377,185	398,563
Creditors: Amounts falling due within one year	7	(1,056)	(5,586)
Net assets		376,129	392,977
Capital and reserves
Called up share capital		100	100
Retained earnings		376,029	392,877
Shareholders' funds		376,129	392,977

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

CSP Investment Holdings Ltd

(Registration number: 09436507)
Balance Sheet as at 31 May 2026

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 October 2026
 

......................................... L Sagar Director

CSP Investment Holdings Ltd

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
21 Scholes Lane
Scholes
Cleckheaton
West Yorkshire
BD19 6NS
England

These financial statements were authorised for issue by the director on 13 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference.

CSP Investment Holdings Ltd

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Plant and machinery	25% on reducing balance
Office equipment	33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 2).

CSP Investment Holdings Ltd

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Deferred taxation
Arising from changes in tax rates and laws	(413)	1,396

CSP Investment Holdings Ltd

Notes to the Unaudited Financial Statements for the year ended 31 May 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2025	4,833	4,833
Disposals	(1,807)	(1,807)
At 31 May 2026	3,026	3,026
Depreciation
At 1 June 2025	4,833	4,833
Eliminated on disposal	(1,807)	(1,807)
At 31 May 2026	3,026	3,026
Carrying amount
At 31 May 2026	-	-

6

Debtors

Current	2026 £	2025 £
Other debtors	38,334	56,492
	38,334	56,492