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Registered Number: 09044917
England and Wales

 

 

 

CDMS SUB-SURFACE ENGINEERING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
Director Stephen Richard Fila
Registered Number 09044917
Registered Office Ashley House Malt Kiln Lane
Appleton Roebuck
York
North Yorks
YO23 7DT
Accountants Patten Accountancy Services
1 Cambridge Close
Harlington
Doncaster
South Yorkshire
DN5 7JX
1
Director's report and financial statements
The directors present their annual report and the financial statements for the period ended 31 May 2022.
Principal activities
Principal activity of the company during the financial year continued to be the provision of Inland waters construction, survey and support services.
Director
The director who served the company throughout the year was as follows:
Stephen Richard Fila
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Stephen Richard Fila
Director

Date approved: 29 February 2024
2
Accountants report
You consider that the company is exempt from an audit for the year ended 31 May 2023 . 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.
Patten Accountancy Services
31 May 2023



....................................................
Patten Accountancy Services
1 Cambridge Close
Harlington
Doncaster
South Yorkshire
DN5 7JX
29 February 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 77,842    92,309 
77,842    92,309 
Current assets      
Stocks 4 1,600    1,600 
Debtors 5 16,510    10,283 
Cash at bank and in hand 57,518    106,247 
75,628    118,130 
Creditors: amount falling due within one year 6 (12,129)   (12,198)
Net current assets 63,499    105,932 
 
Total assets less current liabilities 141,341    198,241 
Creditors: amount falling due after more than one year 7   (21,250)
Provisions for liabilities 8 (3,325)   (3,983)
Net assets 138,016    173,008 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 137,916    172,908 
Shareholder's funds 138,016    173,008 
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges 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 financial statements were approved by the director on 29 February 2024 and were signed by:


-------------------------------
Stephen Richard Fila
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 June 2021 100  138,885  138,985 
Profit for the year 34,023  34,023 
Total comprehensive income for the year 34,023  34,023 
Total investments by and distributions to owners
At 31 May 2022 100  172,908  173,008 
At 01 June 2022 100  169,382  169,482 
Profit for the year (31,466) (31,466)
Total comprehensive income for the year (31,466) (31,466)
Total investments by and distributions to owners
At 31 May 2023 100  137,916  138,016 
5
General Information
CDMS Sub-Surface Engineering Ltd is a private company, limited by shares, registered in England and Wales, registration number 09044917, registration address Ashley House Malt Kiln Lane, Appleton Roebuck, York, North Yorks, YO23 7DT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
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 18% Reducing Balance
Motor Vehicles 8% 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 2

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 June 2022 176,876    56,004    232,880 
Additions    
Disposals   (4,000)   (4,000)
At 31 May 2023 176,876    52,004    228,880 
Depreciation
At 01 June 2022 121,151    19,421    140,572 
Charge for year 9,650    2,762    12,412 
On disposals   (1,946)   (1,946)
At 31 May 2023 130,801    20,237    151,038 
Net book values
Closing balance as at 31 May 2023 46,075    31,767    77,842 
Opening balance as at 01 June 2022 55,726    36,583    92,309 


4.

Stocks

2023
£
  2022
£
Raw Materials 1,600    1,600 
1,600    1,600 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 11,200   
11,200   

5.

Debtors: amounts falling due after one year

2023
£
  2022
£
Prepayments 5,310    10,283 
5,310    10,283 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 10,627    6,733 
PAYE & NIC 287    287 
Advance Paid (1,020)  
Other Creditors (2)   (1)
Wages & Salaries Control Account (255)  
Directors' Current Accounts 207    305 
VAT 2,285    4,868 
12,129    12,198 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts   21,250 
  21,250 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 3,325    3,983 
3,325    3,983 

9.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

6