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REGISTERED NUMBER: 07779339 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CML SUSTAIN (DOCUMENTATION) LIMITED

CML SUSTAIN (DOCUMENTATION) LIMITED (REGISTERED NUMBER: 07779339)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CML SUSTAIN (DOCUMENTATION) LIMITED

COMPANY INFORMATION
for the year ended 30 November 2023







DIRECTOR: M L Stevens





SECRETARY: M L Stevens





REGISTERED OFFICE: Advantage House
Stowe Court
Lichfield
WS13 6AQ





REGISTERED NUMBER: 07779339 (England and Wales)





ACCOUNTANTS: Magma Audit LLP
16 Davy Court
Castle Mound Way
Rugby, CV23 0UZ
Magma Audit LLP is part
Of the Dains Group

CML SUSTAIN (DOCUMENTATION) LIMITED (REGISTERED NUMBER: 07779339)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 11,604 13,410

CURRENT ASSETS
Debtors 5 11,139 19,907
Cash at bank and in hand 54,355 40,529
65,494 60,436
CREDITORS
Amounts falling due within one year 6 (12,973 ) (11,757 )
NET CURRENT ASSETS 52,521 48,679
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,125

62,089

PROVISIONS FOR LIABILITIES - (59 )
NET ASSETS 64,125 62,030

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 64,025 61,930
SHAREHOLDERS' FUNDS 64,125 62,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2024 and were signed by:





M L Stevens - Director


CML SUSTAIN (DOCUMENTATION) LIMITED (REGISTERED NUMBER: 07779339)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 November 2023


1. STATUTORY INFORMATION

CML Sustain (Documentation) Limited is a private company limited by share capital, registered in England and Wales. Its registered office address is Advantage House, Stowe Court, Lichfield, England, WS13 6AQ and the registered number is 07779339.

2. ACCOUNTING POLICIES

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

The presentation currency of the financial statements is sterling (£) and rounded to the nearest £1.

Turnover
Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering services
Revenue from a contract to provide services to recognised in the period in which services are provided in accordance with the state of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical costs includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Computer equipment-25% reducing balance
Motor vehicles-25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are
recognised in profit or loss.

Financial instruments
(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.


CML SUSTAIN (DOCUMENTATION) LIMITED (REGISTERED NUMBER: 07779339)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 2023


2. ACCOUNTING POLICIES - continued
Taxation
The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Operating leases
Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments 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 year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2022 38,960 3,229 42,189
Additions - 2,063 2,063
At 30 November 2023 38,960 5,292 44,252
DEPRECIATION
At 1 December 2022 26,634 2,145 28,779
Charge for year 3,082 787 3,869
At 30 November 2023 29,716 2,932 32,648
NET BOOK VALUE
At 30 November 2023 9,244 2,360 11,604
At 30 November 2022 12,326 1,084 13,410

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 9,576 19,907
Other debtors 1,563 -
11,139 19,907

CML SUSTAIN (DOCUMENTATION) LIMITED (REGISTERED NUMBER: 07779339)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 435 451
Taxation and social security 10,088 9,016
Other creditors 2,450 2,290
12,973 11,757

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 12,529 12,425
Between one and five years 4,038 16,567
16,567 28,992