ACCOUNTS - Final Accounts preparation

Company registration number: 03227701

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JANUARY 2026

	C & S PRODUCTIONS LIMITED


C & S PRODUCTIONS LIMITED

COMPANY INFORMATION

Director	S J Bennett


Registered number	03227701


Registered office	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Accountants	Menzies LLP
	Chartered Accountants
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


C & S PRODUCTIONS LIMITED REGISTERED NUMBER:03227701

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£


Current assets
Stocks		83,244		83,244
Debtors: amounts falling due within one year	5	609		684
Cash at bank and in hand		298		347
		84,151		84,275
Creditors: amounts falling due within one year	6	(2,701,730)		(2,514,526)
Net current liabilities			(2,617,579)		(2,430,251)
Total assets less current liabilities			(2,617,579)		(2,430,251)

Net liabilities			(2,617,579)		(2,430,251)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(2,617,679)	(2,430,351)
	(2,617,579)	(2,430,251)

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C & S PRODUCTIONS LIMITED REGISTERED NUMBER:03227701

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JANUARY 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

S J Bennett

Director

Date: 29 October 2026

The notes on pages 3 to 6 form part of these financial statements.

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C & S PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

C&S Productions Limited is a private company, limited by shares, registered in England and Wales, company registration number 03227701. The registered office is displayed on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis that assumes the continuing support of the director.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is generated by the manufacture, distribution and sale of hi-fi equipment and products and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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C & S PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.6

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer Equipment

33.3% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

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C & S PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 February 2025	9,572
	At 31 January 2026	9,572
	Depreciation
	At 1 February 2025	9,572
	At 31 January 2026	9,572
	Net book value
	At 31 January 2026	-
	At 31 January 2025	-

Debtors

					2026	2025
					£	£


Other debtors	609	684
	609	684

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	7,524	7,417
Other creditors	705,826	696,967
Accruals and deferred income	1,988,380	1,810,142
	2,701,730	2,514,526

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C & S PRODUCTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

7.	Related party transactions
	At the year end date the director's loan, excluding accrued interest amounted to £705,826 (2025 - £696,967). Interest is accruing at 3% over the base rate and at the year end date this amounted to £1,986,703 (2025 - £1,806,928).

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