C S Vanguard Limited

C S Vanguard Limited
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

C S Vanguard Limited Accountants' Report For the year ended 31 January 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Douglas Marshall 31 January 2026 Wyre Business Consultants Limited 26 Church Street Kidderminster Worcestershire DY10 2AR 30 October 2026 1

C S Vanguard Limited
Accountants' Report
For the year ended 31 January 2026

Accountants report

You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Douglas Marshall
31 January 2026

Wyre Business Consultants Limited
26 Church Street
Kidderminster
Worcestershire
DY10 2AR
30 October 2026

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C S Vanguard Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	88,742	133,222
		88,742	133,222
Current assets
Stocks		418,327	363,196
Debtors		409,653	233,243
Cash at bank and in hand		358,941	405,439
		1,186,921	1,001,878
Creditors: amount falling due within one year		(749,984)	(481,751)
Net current assets		436,937	520,127

Total assets less current liabilities		525,679	653,349
Creditors: amount falling due after more than one year		(11,497)	(18,843)
Provisions for liabilities		(97)	-
Net assets		514,085	634,506

Capital and reserves
Called up share capital	4	10	10
Profit and loss account		514,075	634,496
Shareholders' funds		514,085	634,506

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 30 October 2026 and were signed on its behalf by:

-------------------------------
Clare Suzanne Sandford
Director

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C S Vanguard Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

C S Vanguard Limited is a private company, limited by shares, registered in England and Wales, registration number 09347676, registration address G1 Spennels Trading Estate, Spennells Valley Road, Worcestershire, Kidderminster, DY10 1XS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 3 (2025 : 3).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 February 2025	72,414	197,783	1,055	271,252
Additions	2,900	-	662	3,562
Disposals	-	(53,476)	-	(53,476)
At 31 January 2026	75,314	144,307	1,717	221,338
Depreciation
At 01 February 2025	54,386	74,602	581	129,569
Charge for year	4,185	17,792	302	22,279
On disposals	-	(19,252)	-	(19,252)
At 31 January 2026	58,571	73,142	883	132,596
Net book values
Closing balance as at 31 January 2026	16,743	71,165	834	88,742
Opening balance as at 01 February 2025	18,028	114,720	474	133,222

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
10 Class A shares of £1.00 each	10		10
	10		10

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