IRIS Accounts Production v24.2.0.383 04053168 Board of Directors Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh040531682022-12-31040531682023-12-31040531682023-01-012023-12-31040531682021-12-31040531682022-01-012022-12-31040531682022-12-3104053168ns15:EnglandWales2023-01-012023-12-3104053168ns14:PoundSterling2023-01-012023-12-3104053168ns10:Director12023-01-012023-12-3104053168ns10:Director22023-01-012023-12-3104053168ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3104053168ns10:SmallEntities2023-01-012023-12-3104053168ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3104053168ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3104053168ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3104053168ns10:FullAccounts2023-01-012023-12-3104053168ns10:RegisteredOffice2023-01-012023-12-3104053168ns5:CurrentFinancialInstruments2023-12-3104053168ns5:CurrentFinancialInstruments2022-12-3104053168ns5:ShareCapital2023-12-3104053168ns5:ShareCapital2022-12-3104053168ns5:RevaluationReserve2023-12-3104053168ns5:RevaluationReserve2022-12-3104053168ns5:CapitalRedemptionReserve2023-12-3104053168ns5:CapitalRedemptionReserve2022-12-3104053168ns5:RetainedEarningsAccumulatedLosses2023-12-3104053168ns5:RetainedEarningsAccumulatedLosses2022-12-3104053168ns5:LeaseholdImprovements2023-01-012023-12-3104053168ns5:PlantMachinery2023-01-012023-12-3104053168ns5:FurnitureFittings2023-01-012023-12-3104053168ns5:ComputerEquipment2023-01-012023-12-3104053168ns5:LeaseholdImprovements2022-12-3104053168ns5:PlantMachinery2022-12-3104053168ns5:FurnitureFittings2022-12-3104053168ns5:ComputerEquipment2022-12-3104053168ns5:LeaseholdImprovements2023-12-3104053168ns5:PlantMachinery2023-12-3104053168ns5:FurnitureFittings2023-12-3104053168ns5:ComputerEquipment2023-12-3104053168ns5:LeaseholdImprovements2022-12-3104053168ns5:PlantMachinery2022-12-3104053168ns5:FurnitureFittings2022-12-3104053168ns5:ComputerEquipment2022-12-3104053168ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3104053168ns5:WithinOneYearns5:CurrentFinancialInstruments2022-12-3104053168ns5:RevaluationReserve2022-12-31
REGISTERED NUMBER: 04053168 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

CMS London Ltd

CMS London Ltd (Registered number: 04053168)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CMS London Ltd

Company Information
for the year ended 31 December 2023







DIRECTORS: J Collins
A D Winton





SECRETARY: A D Winton





REGISTERED OFFICE: 5 Castle Row
Horticultural Place
London
W4 4JQ





REGISTERED NUMBER: 04053168 (England and Wales)





ACCOUNTANTS: WILSHERS DEJ
10-11 Heathfield Terrace
London
W4 4JE

CMS London Ltd (Registered number: 04053168)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,768 3,730

CURRENT ASSETS
Debtors 5 243,731 221,409
Cash at bank and in hand 304,219 348,074
547,950 569,483
CREDITORS
Amounts falling due within one year 6 420,468 344,150
NET CURRENT ASSETS 127,482 225,333
TOTAL ASSETS LESS CURRENT
LIABILITIES

142,250

229,063

CAPITAL AND RESERVES
Called up share capital 6 6
Revaluation reserve 7 (19,987 ) (19,987 )
Capital redemption reserve 4 4
Retained earnings 162,227 249,040
SHAREHOLDERS' FUNDS 142,250 229,063

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 London Ltd (Registered number: 04053168)

Balance Sheet - continued
31 December 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 16 September 2024 and were signed on its behalf by:




J Collins - Director



A D Winton - Director


CMS London Ltd (Registered number: 04053168)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

CMS London Ltd 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.
Improvements to property - 20% on cost
Plant and machinery - 33% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 50% 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.

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 8 (2022 - 8 ) .

CMS London Ltd (Registered number: 04053168)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 January 2023 1,895 1,257 26,401 28,521 58,074
Additions - - - 16,473 16,473
Disposals - - - (5,215 ) (5,215 )
At 31 December 2023 1,895 1,257 26,401 39,779 69,332
DEPRECIATION
At 1 January 2023 1,895 1,257 26,400 24,792 54,344
Charge for year - - - 4,967 4,967
Eliminated on disposal - - - (4,747 ) (4,747 )
At 31 December 2023 1,895 1,257 26,400 25,012 54,564
NET BOOK VALUE
At 31 December 2023 - - 1 14,767 14,768
At 31 December 2022 - - 1 3,729 3,730

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 231,198 208,899
Other debtors 12,533 12,510
243,731 221,409

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 28,191 18,796
Amounts owed to group undertakings 138,685 274,485
Taxation and social security 38,402 47,960
Other creditors 215,190 2,909
420,468 344,150

7. RESERVES
Revaluation
reserve
£   
At 1 January 2023
and 31 December 2023 (19,987 )