IRIS Accounts Production v24.2.0.383 04715513 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh047155132023-03-31047155132024-03-31047155132023-04-012024-03-31047155132022-03-31047155132022-04-012023-03-31047155132023-03-3104715513ns15:EnglandWales2023-04-012024-03-3104715513ns14:PoundSterling2023-04-012024-03-3104715513ns10:Director12023-04-012024-03-3104715513ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3104715513ns10:SmallEntities2023-04-012024-03-3104715513ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3104715513ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3104715513ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3104715513ns10:FullAccounts2023-04-012024-03-3104715513ns10:OrdinaryShareClass12023-04-012024-03-3104715513ns10:OrdinaryShareClass22023-04-012024-03-3104715513ns10:Director22023-04-012024-03-3104715513ns10:RegisteredOffice2023-04-012024-03-3104715513ns5:CurrentFinancialInstruments2024-03-3104715513ns5:CurrentFinancialInstruments2023-03-3104715513ns5:Non-currentFinancialInstruments2024-03-3104715513ns5:Non-currentFinancialInstruments2023-03-3104715513ns5:ShareCapital2024-03-3104715513ns5:ShareCapital2023-03-3104715513ns5:RetainedEarningsAccumulatedLosses2024-03-3104715513ns5:RetainedEarningsAccumulatedLosses2023-03-3104715513ns5:PlantMachinery2023-04-012024-03-3104715513ns5:PlantMachinery2023-03-3104715513ns5:PlantMachinery2024-03-3104715513ns5:PlantMachinery2023-03-3104715513ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3104715513ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3104715513ns10:OrdinaryShareClass12024-03-3104715513ns10:OrdinaryShareClass22024-03-31
REGISTERED NUMBER: 04715513 (England and Wales)















CMS Engineering Services Ltd

Unaudited Financial Statements for the Year Ended 31 March 2024






CMS Engineering Services Ltd (Registered number: 04715513)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CMS Engineering Services Ltd

Company Information
for the year ended 31 March 2024







DIRECTORS: M J Weaver
L Slade





REGISTERED OFFICE: Unit 10, Satellite Business Park
Crews Hole Road
Netham
Bristol
BS5 8GU





REGISTERED NUMBER: 04715513 (England and Wales)





ACCOUNTANTS: Webb & Co Ltd
One New Street
Wells
Somerset
BA5 2LA

CMS Engineering Services Ltd (Registered number: 04715513)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,910 8,918

CURRENT ASSETS
Stocks 4,000 5,995
Debtors 5 14,678 95,583
Cash at bank 3,284 150,261
21,962 251,839
CREDITORS
Amounts falling due within one year 6 32,347 119,282
NET CURRENT (LIABILITIES)/ASSETS (10,385 ) 132,557
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,475

)

141,475

CREDITORS
Amounts falling due after more than one
year

7

3,516

5,968
NET (LIABILITIES)/ASSETS (6,991 ) 135,507

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (7,091 ) 135,407
SHAREHOLDERS' FUNDS (6,991 ) 135,507

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 Engineering Services Ltd (Registered number: 04715513)

Balance Sheet - continued
31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2024 and were signed on its behalf by:





M J Weaver - Director


CMS Engineering Services Ltd (Registered number: 04715513)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

CMS Engineering Services 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.

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 is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

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 - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


CMS Engineering Services Ltd (Registered number: 04715513)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2023 100,375
Additions 295
At 31 March 2024 100,670
DEPRECIATION
At 1 April 2023 91,457
Charge for year 2,303
At 31 March 2024 93,760
NET BOOK VALUE
At 31 March 2024 6,910
At 31 March 2023 8,918

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,626 95,583
Other debtors 13,052 -
14,678 95,583

CMS Engineering Services Ltd (Registered number: 04715513)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,400 3,471
Trade creditors 26,952 7,348
Taxation and social security 1,581 60,879
Other creditors 1,414 47,584
32,347 119,282

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 3,516 5,968

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
40 Ordinary A £1 40 40
60 Ordinary B £1 60 60
100 100