2 01/09/2024 28/02/2026 2026-02-28 false false false false false false false true false false true false false false false false true false No description of principal activities is disclosed 2024-09-01 Sage Accounts Production 25.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 09623675 2024-09-01 2026-02-28 09623675 2026-02-28 09623675 2024-08-31 09623675 2023-09-01 2024-08-31 09623675 2024-08-31 09623675 2023-08-31 09623675 bus:Director3 2024-09-01 2026-02-28 09623675 bus:Director1 2024-09-01 2026-02-28 09623675 core:WithinOneYear 2026-02-28 09623675 core:WithinOneYear 2024-08-31 09623675 core:ShareCapital 2026-02-28 09623675 core:ShareCapital 2024-08-31 09623675 core:RetainedEarningsAccumulatedLosses 2026-02-28 09623675 core:RetainedEarningsAccumulatedLosses 2024-08-31 09623675 bus:Director1 2024-08-31 09623675 bus:Director1 2026-02-28 09623675 bus:Director3 2024-08-31 09623675 bus:Director3 2026-02-28 09623675 bus:Director1 2023-08-31 09623675 bus:Director1 2024-08-31 09623675 bus:Director3 2023-08-31 09623675 bus:Director3 2024-08-31 09623675 bus:Director1 2023-09-01 2024-08-31 09623675 bus:Director3 2023-09-01 2024-08-31 09623675 bus:SmallEntities 2024-09-01 2026-02-28 09623675 bus:AuditExemptWithAccountantsReport 2024-09-01 2026-02-28 09623675 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2026-02-28 09623675 bus:PrivateLimitedCompanyLtd 2024-09-01 2026-02-28 09623675 bus:FullAccounts 2024-09-01 2026-02-28
Company registration number: 09623675
Christopher Stephens Financial Services Limited
Unaudited filleted financial statements
28 February 2026
Christopher Stephens Financial Services Limited
Statement of financial position
28 February 2026
28/02/26 31/08/24
Note £ £ £ £
Current assets
Debtors 5 13,675 9,229
Cash at bank and in hand 20,669 4,979
_______ _______
34,344 14,208
Creditors: amounts falling due
within one year 6 ( 2,046) ( 1,750)
_______ _______
Net current assets 32,298 12,458
_______ _______
Net assets 32,298 12,458
_______ _______
Capital and reserves
Called up share capital 300 300
Profit and loss account 31,998 12,158
_______ _______
Shareholders funds 32,298 12,458
_______ _______
For the period ending 28 February 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 financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 03 November 2026 , and are signed on behalf of the board by:
Mr S H Fehnert
Director
Company registration number: 09623675
Christopher Stephens Financial Services Limited
Notes to the financial statements
Period ended 28 February 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is West House, 33 West Street, Moulton, Northampton, NN3 7SB.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
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.
Going concern
The directors have reviewed the prospects of the company for the following twelve months and are of the opinion that it is appropriate to continue to prepare the accounts on a going concern basis.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
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.
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.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 2 (2024: 2 ).
5. Debtors
28/02/26 31/08/24
£ £
Other debtors 13,675 9,229
_______ _______
6. Creditors: amounts falling due within one year
28/02/26 31/08/24
£ £
Corporation tax 646 -
Other creditors 1,400 1,750
_______ _______
2,046 1,750
_______ _______
7. Directors advances, credits and guarantees
During the period the directors entered into the following advances and credits with the company:
18 mos ended 28/02/26
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mrs A Fehnert 3,500 6,500 - 10,000
Mr S H Fehnert 3,500 175 - 3,675
_______ _______ _______ _______
7,000 6,675 - 13,675
_______ _______ _______ _______
Year ended 31/08/24
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mrs A Fehnert 10,000 3,500 ( 10,000) 3,500
Mr S H Fehnert 10,000 3,500 ( 10,000) 3,500
_______ _______ _______ _______
20,000 7,000 ( 20,000) 7,000
_______ _______ _______ _______