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REGISTERED NUMBER: 04154269 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

COMPUTER INTEGRATED MANUFACTURING
SERVICES LIMITED

COMPUTER INTEGRATED MANUFACTURING
SERVICES LIMITED (REGISTERED NUMBER: 04154269)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

COMPUTER INTEGRATED MANUFACTURING
SERVICES LIMITED

Company Information
for the Year Ended 31 March 2024







DIRECTORS: J L Ebdon
Mrs S Jessop
S R Rowcliffe





SECRETARY: Mrs S Jessop





REGISTERED OFFICE: Park House Franconia Drive
Nursling Industrial Estate
Southhampton
Hampshire
SO16 0YW





REGISTERED NUMBER: 04154269 (England and Wales)





ACCOUNTANTS: Maven Accountants Limited
PO Box 1882
Southampton
Hampshire
SO15 9JZ

COMPUTER INTEGRATED MANUFACTURING
SERVICES LIMITED (REGISTERED NUMBER: 04154269)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 694,819 740,619
694,819 740,619

CURRENT ASSETS
Debtors 7 362 2,162
Cash at bank and in hand 4,879 643
5,241 2,805
CREDITORS
Amounts falling due within one year 8 167,006 169,554
NET CURRENT LIABILITIES (161,765 ) (166,749 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

533,054

573,870

CREDITORS
Amounts falling due after more than
one year

9

(62,500

)

(131,486

)

PROVISIONS FOR LIABILITIES (9,126 ) -
NET ASSETS 461,428 442,384

COMPUTER INTEGRATED MANUFACTURING
SERVICES LIMITED (REGISTERED NUMBER: 04154269)

Statement of Financial Position - continued
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 11 128 128
Revaluation reserve 12 26,831 26,831
Capital redemption reserve 62 62
Retained earnings 434,407 415,363
SHAREHOLDERS' FUNDS 461,428 442,384

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.

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 Board of Directors and authorised for issue on 2 December 2024 and were signed on its behalf by:





Mrs S Jessop - Director


COMPUTER INTEGRATED MANUFACTURING
SERVICES LIMITED (REGISTERED NUMBER: 04154269)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Computer Integrated Manufacturing Services 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 4% on cost
Plant and machinery etc - 33% on cost

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 statement of financial position date.


COMPUTER INTEGRATED MANUFACTURING
SERVICES LIMITED (REGISTERED NUMBER: 04154269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 58,302
AMORTISATION
At 1 April 2023
and 31 March 2024 58,302
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

COMPUTER INTEGRATED MANUFACTURING
SERVICES LIMITED (REGISTERED NUMBER: 04154269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 758,700 186,463 945,163
DEPRECIATION
At 1 April 2023 67,873 136,671 204,544
Charge for year 34,009 11,791 45,800
At 31 March 2024 101,882 148,462 250,344
NET BOOK VALUE
At 31 March 2024 656,818 38,001 694,819
At 31 March 2023 690,827 49,792 740,619

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 362 2,162

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 67,846 70,266
Amounts owed to associates 63,377 69,857
Taxation and social security 28,567 19,713
Other creditors 7,216 9,718
167,006 169,554

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 62,500 131,486

COMPUTER INTEGRATED MANUFACTURING
SERVICES LIMITED (REGISTERED NUMBER: 04154269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

10. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank loans 130,346 201,752

The bank loan is secured by a fixed and floating charge over the assets of the Company and contains a negative pledge. Specifically, there is a charge over the Freehold Property. Finally, there is a Rent Deposit Deed over all of the obligations of the Company in respect to the bank loan.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
128 Ordinary 1 128 128

12. RESERVES
Revaluation
reserve
£   
At 1 April 2023
and 31 March 2024 26,831

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Computer Integrated Manufacturing
Services Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Computer Integrated Manufacturing Services Limited for the year ended 31 March 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Computer Integrated Manufacturing Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Computer Integrated Manufacturing Services Limited and state those matters that we have agreed to state to the Board of Directors of Computer Integrated Manufacturing Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Computer Integrated Manufacturing Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Computer Integrated Manufacturing Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Computer Integrated Manufacturing Services Limited. You consider that Computer Integrated Manufacturing Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Computer Integrated Manufacturing Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Maven Accountants Limited
PO Box 1882
Southampton
Hampshire
SO15 9JZ


2 December 2024