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REGISTERED NUMBER: 02513535 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 May 2023

for

CMS Group Limited

CMS Group Limited (Registered number: 02513535)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CMS Group Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: A Coop
Mrs S Coop
Mrs D A Verrall





SECRETARY: A Coop





REGISTERED OFFICE: Unit 6 - 12
Manor Court
Salesbury Hall Road
Ribchester
Lancashire
PR3 3XR





REGISTERED NUMBER: 02513535 (England and Wales)





ACCOUNTANTS: Egan Roberts Limited
Accountants
Suite 46
Manor Court
Salesbury Hall Road
Ribchester
Lancashire
PR3 3XR

CMS Group Limited (Registered number: 02513535)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 132,531 79,779

CURRENT ASSETS
Debtors 5 1,271,062 1,263,189
Cash at bank and in hand 578,328 321,312
1,849,390 1,584,501
CREDITORS
Amounts falling due within one year 6 729,749 530,151
NET CURRENT ASSETS 1,119,641 1,054,350
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,252,172

1,134,129

CREDITORS
Amounts falling due after more than one
year

7

(27,528

)

(28,444

)

PROVISIONS FOR LIABILITIES (17,763 ) (2,739 )

ACCRUALS AND DEFERRED INCOME (209,607 ) (225,388 )
NET ASSETS 997,274 877,558

CAPITAL AND RESERVES
Called up share capital 8 90 90
Retained earnings 997,184 877,468
SHAREHOLDERS' FUNDS 997,274 877,558

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CMS Group Limited (Registered number: 02513535)

Balance Sheet - continued
31 May 2023


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 and authorised for issue on 21 February 2024 and were signed on its behalf by:





A Coop - Director


CMS Group Limited (Registered number: 02513535)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

CMS Group 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.

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.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Taxation
Taxation for the year 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 balance sheet date.

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

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.

CMS Group Limited (Registered number: 02513535)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

2. ACCOUNTING POLICIES - continued

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.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2022 - 27 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 June 2022 275,648 102,660 378,308
Additions 28,434 70,468 98,902
Disposals - (13,920 ) (13,920 )
At 31 May 2023 304,082 159,208 463,290
DEPRECIATION
At 1 June 2022 252,298 46,231 298,529
Charge for year 13,114 33,036 46,150
Eliminated on disposal - (13,920 ) (13,920 )
At 31 May 2023 265,412 65,347 330,759
NET BOOK VALUE
At 31 May 2023 38,670 93,861 132,531
At 31 May 2022 23,350 56,429 79,779

CMS Group Limited (Registered number: 02513535)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 June 2022 67,342
Additions 39,997
Transfer to ownership (33,697 )
At 31 May 2023 73,642
DEPRECIATION
At 1 June 2022 12,630
Charge for year 24,334
Transfer to ownership (16,848 )
At 31 May 2023 20,116
NET BOOK VALUE
At 31 May 2023 53,526
At 31 May 2022 54,712

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 479,580 559,429
Other debtors 9,706 9,416
Directors' current accounts 503,350 476,447
Tax 168,947 159,867
Prepayments 109,479 58,030
1,271,062 1,263,189

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 14,596 16,850
Trade creditors 372,057 150,565
Tax 121,007 215,224
Social security and other taxes 164,797 82,954
Other creditors 20,280 22,337
Accruals and deferred income 37,012 42,221
729,749 530,151

CMS Group Limited (Registered number: 02513535)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 27,528 28,444

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 90 90

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2023 and 31 May 2022:

2023 2022
£    £   
A Coop
Balance outstanding at start of year 446,447 74,687
Amounts advanced 6,903 375,760
Amounts repaid - (4,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 453,350 446,447

Mrs D A Verrall
Balance outstanding at start of year 30,000 -
Amounts advanced 20,000 30,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,000 30,000

10. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of Mr A Coop and Mrs S Coop who between them own 100% of the voting share capital.