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REGISTERED NUMBER: 02513535 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 May 2024

for

CMS Group Limited

CMS Group Limited (Registered number: 02513535)






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


CMS Group Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: T Burke
W Dawson
E S Hyman
Z W Mayer
T Stein





REGISTERED OFFICE: Unit 6 - 12
Manor Court
Salesbury Hall Road
Ribchester
Lancashire
PR3 3XR





REGISTERED NUMBER: 02513535 (England and Wales)





ACCOUNTANTS: Xeinadin
Ground Floor
Citygate
Longridge Road
Preston
Lancashire
PR2 5BQ

CMS Group Limited (Registered number: 02513535)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 90,964 132,531

CURRENT ASSETS
Debtors 5 1,805,936 1,271,062
Cash at bank and in hand 816,902 578,328
2,622,838 1,849,390
CREDITORS
Amounts falling due within one year 6 813,270 729,749
NET CURRENT ASSETS 1,809,568 1,119,641
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,900,532

1,252,172

CREDITORS
Amounts falling due after more than
one year

7

(12,932

)

(27,528

)

PROVISIONS FOR LIABILITIES (8,302 ) (17,763 )

ACCRUALS AND DEFERRED INCOME (386,442 ) (209,607 )
NET ASSETS 1,492,856 997,274

CAPITAL AND RESERVES
Called up share capital 8 90 90
Retained earnings 1,492,766 997,184
SHAREHOLDERS' FUNDS 1,492,856 997,274

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 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 Group Limited (Registered number: 02513535)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2025 and were signed on its behalf by:





W Dawson - Director


CMS Group Limited (Registered number: 02513535)

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

1. STATUTORY INFORMATION

CMS Group 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

CMS Group Limited (Registered number: 02513535)

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

2. ACCOUNTING POLICIES - continued

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.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2023 - 32 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 June 2023 304,082 159,208 463,290
Additions 7,634 - 7,634
At 31 May 2024 311,716 159,208 470,924
DEPRECIATION
At 1 June 2023 265,412 65,347 330,759
Charge for year 14,750 34,451 49,201
At 31 May 2024 280,162 99,798 379,960
NET BOOK VALUE
At 31 May 2024 31,554 59,410 90,964
At 31 May 2023 38,670 93,861 132,531

CMS Group Limited (Registered number: 02513535)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 June 2023
and 31 May 2024 73,642
DEPRECIATION
At 1 June 2023 20,116
Charge for year 18,410
At 31 May 2024 38,526
NET BOOK VALUE
At 31 May 2024 35,116
At 31 May 2023 53,526

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 807,746 479,580
Other debtors 37,101 9,706
Directors' current accounts 632,850 503,350
Tax 212,653 168,947
Prepayments 115,586 109,479
1,805,936 1,271,062

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 14,596 14,596
Trade creditors 278,786 372,057
Tax 226,608 121,007
Social security and other taxes 234,233 164,797
Other creditors 19,343 20,280
Accruals and deferred income 39,704 37,012
813,270 729,749

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 12,932 27,528

CMS Group Limited (Registered number: 02513535)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 90 90

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
A Coop
Balance outstanding at start of year 453,350 446,447
Amounts advanced 129,500 6,903
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 582,850 453,350

Miss D A Coop
Balance outstanding at start of year 50,000 30,000
Amounts advanced - 20,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,000 50,000

10. ULTIMATE CONTROLLING PARTY

The company at the balance sheet date was under the control of Mr A Coop and Mrs S Coop who between them owned 100% of the voting share capital.

Since the year end the entire voting share capital has been acquired by UK MSP Holdco Limited.