CSS (North West) Limited - Accounts to registrar (filleted) - small 18.2

CSS (North West) Limited - Accounts to registrar (filleted) - small 18.2


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REGISTERED NUMBER: 03633465(England and Wales)


















FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2018 TO 31 MARCH 2019

FOR

CSS (NORTH WEST) LIMITED

CSS (NORTH WEST) LIMITED (REGISTERED NUMBER: 03633465)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 October 2018 to 31 March 2019




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CSS (NORTH WEST) LIMITED

COMPANY INFORMATION
for the Period 1 October 2018 to 31 March 2019







DIRECTORS: Mr J F Beesley
Mr P Beesley
Mr L A Davies





SECRETARY: Mr L A Davies





REGISTERED OFFICE: Beesley & Fildes Ltd
Wilson Road
Liverpool
L36 6AF





REGISTERED NUMBER: 03633465(England and Wales)





AUDITORS: Fairhurst
Statutory Auditor
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

CSS (NORTH WEST) LIMITED (REGISTERED NUMBER: 03633465)

STATEMENT OF FINANCIAL POSITION
31 March 2019

2019 2018
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 312,910

CURRENT ASSETS
Stocks - 418,280
Debtors 5 55 1,382,022
Cash at bank - 133,357
55 1,933,659
CREDITORS
Amounts falling due within one year 6 - 1,642,511
NET CURRENT ASSETS 55 291,148
TOTAL ASSETS LESS CURRENT
LIABILITIES

55

604,058

CREDITORS
Amounts falling due after more than one
year

7

-

(44,636

)

PROVISIONS FOR LIABILITIES - (13,399 )
NET ASSETS 55 546,023

CAPITAL AND RESERVES
Called up share capital 9 55 55
Capital redemption reserve 10 - 45
Retained earnings 10 - 545,923
SHAREHOLDERS' FUNDS 55 546,023

The 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.

The financial statements were approved by the Board of Directors on 28 November 2019and were signed on its behalf
by:





Mr J F Beesley- Director


CSS (NORTH WEST) LIMITED (REGISTERED NUMBER: 03633465)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 October 2018 to 31 March 2019

1. STATUTORY INFORMATION

CSS (North West) Limited is a private company, limited by shares, registered in England and Wales. The
company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 20% on cost and 2% on cost
Plant and machinery etc - 25% on cost and 25% on 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.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the
timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

CSS (NORTH WEST) LIMITED (REGISTERED NUMBER: 03633465)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 October 2018 to 31 March 2019

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held
under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases
are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element
of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 16(2018 - 16) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2018 195,000 297,019 492,019
Disposals (195,000 ) (297,019 ) (492,019 )
At 31 March 2019 - - -
DEPRECIATION
At 1 October 2018 - 179,109 179,109
Charge for period 650 14,874 15,524
Eliminated on disposal (650 ) (193,983 ) (194,633 )
At 31 March 2019 - - -
NET BOOK VALUE
At 31 March 2019 - - -
At 30 September 2018 195,000 117,910 312,910

The net book value of tangible fixed assets includes £NIL (2018 - £ 86,422 ) in respect of assets held under hire
purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Trade debtors - 1,302,517
Amounts owed by group undertakings 55 -
Other debtors - 79,505
55 1,382,022

CSS (NORTH WEST) LIMITED (REGISTERED NUMBER: 03633465)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 October 2018 to 31 March 2019

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Hire purchase contracts - 36,020
Trade creditors - 1,430,501
Tax - 62,361
Social security and other taxes - 77,200
Other creditors - 36,429
- 1,642,511

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2019 2018
£    £   
Hire purchase contracts - 44,636

8. SECURED DEBTS

The following secured debts are included within creditors:

2019 2018
£    £   
Hire purchase contracts - 80,656
Amount due to Factors - 417,368
- 498,024

The amount due to factors is secured by a fixed charge over the company's book debts and is included in the
figure of trade creditors.

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2019 2018
value: £    £   
55 Ordinary 1 55 55

10. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 October 2018 545,923 45 545,968
Profit for the period 114,869 114,869
Dividends (660,837 ) (660,837 )
Transfer 45 (45 ) -
At 31 March 2019 - - -

CSS (NORTH WEST) LIMITED (REGISTERED NUMBER: 03633465)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 October 2018 to 31 March 2019

11. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

James J Weston FCCA(Senior Statutory Auditor)
for and on behalf of Fairhurst

12. RELATED PARTY DISCLOSURES

On 18 December 2018, the entire share capital of the company was acquired by Beesley & Fildes Limited, a
company incorporated in England and Wales.

On 30 March 2019, the assets and liabilities of the company were transferred to Beesley & Fildes Limited.

During the period under review, total dividends of £NIL (2018 : £176,100) were paid to the former director.

13. ULTIMATE CONTROLLING PARTY

By virtue of their shareholdings in the ultimate parent company, Mr J F Beesley and Mr P Beesley control the
company.