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REGISTERED NUMBER: 02696236 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

FOR

C.M.A. (NEMESIS) LIMITED

C.M.A. (NEMESIS) LIMITED (REGISTERED NUMBER: 02696236)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.M.A. (NEMESIS) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: Mr G Mabey





SECRETARY: Ms S Golden





REGISTERED OFFICE: Unit 6, Millstream Trading Estate
Christchurch Road
Ringwood
Hampshire
BH24 3SB





REGISTERED NUMBER: 02696236 (England and Wales)





ACCOUNTANTS: BK Plus Limited
Chartered Accountants
Murrills House
48 East Street
Portchester
Fareham
Hampshire
PO16 9XS

C.M.A. (NEMESIS) LIMITED (REGISTERED NUMBER: 02696236)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 146,020 102,174

CURRENT ASSETS
Debtors 5 185,254 199,667
Cash at bank and in hand 579,505 541,717
764,759 741,384
CREDITORS
Amounts falling due within one year 6 196,241 172,040
NET CURRENT ASSETS 568,518 569,344
TOTAL ASSETS LESS CURRENT LIABILITIES 714,538 671,518

CREDITORS
Amounts falling due after more than one year 7 - (3,611 )

PROVISIONS FOR LIABILITIES (36,505 ) (19,413 )
NET ASSETS 678,033 648,494

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 678,029 648,490
SHAREHOLDERS' FUNDS 678,033 648,494

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

C.M.A. (NEMESIS) LIMITED (REGISTERED NUMBER: 02696236)

BALANCE SHEET - continued
31 MAY 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 September 2024 and were signed by:





Mr G Mabey - Director


C.M.A. (NEMESIS) LIMITED (REGISTERED NUMBER: 02696236)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


1. STATUTORY INFORMATION

C.M.A. (Nemesis) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represent amounts received for pest control.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
Rentals paid 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.

C.M.A. (NEMESIS) LIMITED (REGISTERED NUMBER: 02696236)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 June 2023 64,761 40,060 186,427 291,248
Additions 3,206 791 94,500 98,497
Disposals - - (18,350 ) (18,350 )
At 31 May 2024 67,967 40,851 262,577 371,395
DEPRECIATION
At 1 June 2023 54,707 34,682 99,685 189,074
Charge for year 1,989 1,542 43,379 46,910
Eliminated on disposal - - (10,609 ) (10,609 )
At 31 May 2024 56,696 36,224 132,455 225,375
NET BOOK VALUE
At 31 May 2024 11,271 4,627 130,122 146,020
At 31 May 2023 10,054 5,378 86,742 102,174

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 182,256 146,128
Other debtors 2,998 53,539
185,254 199,667

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 13,574
Trade creditors 10,172 12,459
Taxation and social security 183,168 143,605
Other creditors 2,901 2,402
196,241 172,040

C.M.A. (NEMESIS) LIMITED (REGISTERED NUMBER: 02696236)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 3,611

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts - 17,185

Hire purchase agreements are secured over the assets to which they relate.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

2024 2023
£    £   
Mr G Mabey
Balance outstanding at start of year 50,820 -
Amounts advanced 217,800 50,820
Amounts repaid (268,620 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 50,820

Loans to directors are interest bearing and repayable on demand.