REGISTERED NUMBER: 03633465 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2014

FOR

CSS ( NORTH WEST ) LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

DIRECTOR:

D P Hadcroft

SECRETARY:

Mrs L Isherwood

REGISTERED OFFICE:

Louisa Street

Walkden

Worsley

Manchester

M28 3GA

REGISTERED NUMBER:

03633465 (England and Wales)

ACCOUNTANTS:

Steggles & Co

2A Peel Street

Farnworth

Bolton

BL4 8AA

BANKERS:

National Westminster Bank plc

24 Deansgate

Bolton

Lancashire

BL1 1BN

FIXED ASSETS

Tangible assets

2

309,456

393,936

CURRENT ASSETS

Stocks

379,757

285,180

Debtors

925,104

882,657

Cash at bank and in hand

53,532

48,428

1,358,393

1,216,265

CREDITORS

Amounts falling due within one year

3

1,260,387

1,226,364

NET CURRENT ASSETS/(LIABILITIES)

98,006

(10,099

)

TOTAL ASSETS LESS CURRENT LIABILITIES

407,462

383,837

CREDITORS

Amounts falling due after more than one year

3

(51,531

)

(126,923

)

PROVISIONS FOR LIABILITIES

(9,331

)

(3,228

)

NET ASSETS

346,600

253,686

CAPITAL AND RESERVES

Called up share capital

4

55

55

Capital redemption reserve

45

45

Profit and loss account

346,500

253,586

SHAREHOLDERS' FUNDS

346,600

253,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2014 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 28 November 2014 and were signed by:

D P Hadcroft - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

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

-

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

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 the profit and loss account over the relevant period. The

capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account 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 the profit and loss account in the period to which they relate.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 October 2013

500,268

Additions

54,940

Disposals

(120,900

)

At 30 September 2014

434,308

DEPRECIATION

At 1 October 2013

106,332

Charge for year

32,872

Eliminated on disposal

(14,352

)

At 30 September 2014

124,852

NET BOOK VALUE

At 30 September 2014

309,456

At 30 September 2013

393,936

3.

CREDITORS

Creditors include an amount of £ 596,207 (30.9.13 - £ 649,100 ) for which security has been given.

They also include the following debts falling due in more than five years:

30.9.14

30.9.13

£

£

Repayable otherwise than by instalments

-

71,745

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.14

30.9.13

value:

£

£

55

Ordinary

£1

55

55