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REGISTERED NUMBER: 11977311 (England and Wales)















Financial Statements for the Year Ended 31 May 2024

for

NS CML Limited

NS CML Limited (Registered number: 11977311)






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


NS CML Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: N Salem





REGISTERED OFFICE: 1a Wavertree Boulevard,
South Liverpool
Liverpool
Merseyside
L7 9PF





REGISTERED NUMBER: 11977311 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

NS CML Limited (Registered number: 11977311)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 16,892 19,642
Tangible assets 5 619 1,062
17,511 20,704

CURRENT ASSETS
Debtors 6 29,867 985
Cash at bank 261,561 139,782
291,428 140,767
CREDITORS
Amounts falling due within one year 7 146,779 69,976
NET CURRENT ASSETS 144,649 70,791
TOTAL ASSETS LESS CURRENT
LIABILITIES

162,160

91,495

CREDITORS
Amounts falling due after more than one
year

8

(47,329

)

(54,598

)

PROVISIONS FOR LIABILITIES (118 ) -
NET ASSETS 114,713 36,897

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 114,712 36,896
114,713 36,897

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.

NS CML Limited (Registered number: 11977311)

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 director and authorised for issue on 26 February 2025 and were signed by:





N Salem - Director


NS CML Limited (Registered number: 11977311)

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

1. STATUTORY INFORMATION

NS CML 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.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover is measured at the fair value of the care services received or receivable, which are exempt from VAT. Revenue is recognised when the services are complete.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of seven 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.
Plant and machinery etc - 25% on cost and 20% on cost

Financial instruments
Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

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.


NS CML Limited (Registered number: 11977311)

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

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 63 (2023 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 35,830
AMORTISATION
At 1 June 2023 16,188
Charge for year 2,750
At 31 May 2024 18,938
NET BOOK VALUE
At 31 May 2024 16,892
At 31 May 2023 19,642

NS CML Limited (Registered number: 11977311)

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

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 880 1,067 1,947
DEPRECIATION
At 1 June 2023 352 533 885
Charge for year 176 267 443
At 31 May 2024 528 800 1,328
NET BOOK VALUE
At 31 May 2024 352 267 619
At 31 May 2023 528 534 1,062

6. DEBTORS
31.5.24 31.5.23
£    £   
Amounts falling due within one year:
Trade debtors - 985

Amounts falling due after more than one year:
Amounts owed by participating interests 29,867 -

Aggregate amounts 29,867 985

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 5,000 6,210
Taxation and social security 68,764 49,618
Other creditors 73,015 14,148
146,779 69,976

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 30,000 33,790
Other creditors 17,329 20,808
47,329 54,598

NS CML Limited (Registered number: 11977311)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.5.24 31.5.23
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 10,000 8,951

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.5.24 31.5.23
£    £   
Within one year 17,612 19,718
Between one and five years 33,120 50,733
50,732 70,451