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Company registration number: 05108741
CMR Supply & Services Limited
Unaudited filleted financial statements
30 April 2024
CMR Supply & Services Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
CMR Supply & Services Limited
Directors and other information
Directors C M Ryan
J S Ryan
Secretary J S Ryan
Company number 05108741
Registered office Faraday House
Beaufort Road
Birkenhead
Wirral
CH41 1HE
Accountant Hailwood & Co.
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
CMR Supply & Services Limited
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of CMR Supply & Services Limited
Year ended 30 April 2024
As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 April 2024, as set out on pages 3 to 7.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
25 July 2024
CMR Supply & Services Limited
Statement of financial position
30 April 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 7,519 9,727
_______ _______
7,519 9,727
Current assets
Stocks 146,784 139,542
Debtors 6 497,482 509,147
Cash at bank and in hand 508,305 546,652
_______ _______
1,152,571 1,195,341
Creditors: amounts falling due
within one year 7 ( 677,898) ( 772,672)
_______ _______
Net current assets 474,673 422,669
_______ _______
Total assets less current liabilities 482,192 432,396
Creditors: amounts falling due
after more than one year 8 ( 11,375) ( 21,598)
_______ _______
Net assets 470,817 410,798
_______ _______
Capital and reserves
Called up share capital 4 4
Profit and loss account 470,813 410,794
_______ _______
Shareholders funds 470,817 410,798
_______ _______
For the year ending 30 April 2024 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 year 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 25 July 2024 , and are signed on behalf of the board by:
C M Ryan
Director
Company registration number: 05108741
CMR Supply & Services Limited
Notes to the financial statements
Year ended 30 April 2024
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Faraday House, Beaufort Road, Birkenhead, Wirral, CH41 1HE.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
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.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer equipment - 33 % straight line
Fittings fixtures and equipment - 15 % reducing balance
Motor vehicles - 25 % reducing balance
Leasehold improvements - 20 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2023: 8 ).
5. Tangible assets
Computer equipment Fixtures, fittings and equipment Leasehold improvements Total
£ £ £ £
Cost
At 1 May 2023 and 30 April 2024 16,817 13,538 35,053 65,408
_______ _______ _______ _______
Depreciation
At 1 May 2023 15,815 12,799 27,067 55,681
Charge for the year 500 111 1,597 2,208
_______ _______ _______ _______
At 30 April 2024 16,315 12,910 28,664 57,889
_______ _______ _______ _______
Carrying amount
At 30 April 2024 502 628 6,389 7,519
_______ _______ _______ _______
At 30 April 2023 1,002 739 7,986 9,727
_______ _______ _______ _______
6. Debtors
2024 2023
£ £
Trade debtors 457,827 452,273
Other debtors 39,655 56,874
_______ _______
497,482 509,147
_______ _______
7. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 10,225 9,972
Trade creditors 549,340 661,804
Corporation tax 65,767 42,798
Social security and other taxes 42,972 29,259
Other creditors 9,594 28,839
_______ _______
677,898 772,672
_______ _______
8. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans and overdrafts 11,375 21,598
_______ _______
9. Controlling party
The company is controlled by the directors whose names are shown on the directors report.
10. Directors' advances, credits and guarantees
All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.