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Registered number: 05640680
Cms Accommodating People Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
C&H Associates T/AS Mobile Accountants
Chartered Management Accountants & Tax Practitioners
206 Turners Hill
Cheshunt
Waltham Cross
Hertfordshire
EN8 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05640680
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 618 927
Tangible Assets 5 109,578 110,509
110,196 111,436
CURRENT ASSETS
Stocks 6 680,424 496,327
Debtors 7 772,864 708,303
Cash at bank and in hand 11,831 8,324
1,465,119 1,212,954
Creditors: Amounts Falling Due Within One Year 8 (1,131,320 ) (1,017,487 )
NET CURRENT ASSETS (LIABILITIES) 333,799 195,467
TOTAL ASSETS LESS CURRENT LIABILITIES 443,995 306,903
Creditors: Amounts Falling Due After More Than One Year 9 (18,769 ) (42,026 )
NET ASSETS 425,226 264,877
CAPITAL AND RESERVES
Called up share capital 10 70,702 71,002
Profit and Loss Account 354,524 193,875
SHAREHOLDERS' FUNDS 425,226 264,877
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Len Rodell
Director
11/02/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cms Accommodating People Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05640680 . The registered office is 22 Lowbell Lane, St Albans, Hertfordshire, AL2 1AZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 0
Plant & Machinery 20
Motor Vehicles 20
Fixtures & Fittings 20
Computer Equipment 20
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Intangible Assets
Other
£
Cost
As at 1 December 2023 3,090
As at 30 November 2024 3,090
Amortisation
As at 1 December 2023 2,163
Provided during the period 309
As at 30 November 2024 2,472
Net Book Value
As at 30 November 2024 618
As at 1 December 2023 927
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2023 33,876 7,048 155,881 9,674
Additions - - 17,043 -
As at 30 November 2024 33,876 7,048 172,924 9,674
Depreciation
As at 1 December 2023 - 5,955 90,499 1,474
Provided during the period - - 17,364 218
As at 30 November 2024 - 5,955 107,863 1,692
Net Book Value
As at 30 November 2024 33,876 1,093 65,061 7,982
As at 1 December 2023 33,876 1,093 65,382 8,200
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 December 2023 4,167 210,646
Additions - 17,043
As at 30 November 2024 4,167 227,689
Depreciation
As at 1 December 2023 2,209 100,137
Provided during the period 392 17,974
As at 30 November 2024 2,601 118,111
Net Book Value
As at 30 November 2024 1,566 109,578
As at 1 December 2023 1,958 110,509
6. Stocks
2024 2023
£ £
Stock 680,424 496,327
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 25,971 92,151
Prepayments and accrued income 23,795 10,996
Other debtors 723,098 605,156
772,864 708,303
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 203,635 222,119
Bank loans and overdrafts 9,377 7,746
Corporation tax 14,255 -
Other taxes and social security 664,022 556,726
VAT 86,498 71,679
Other creditors 25,160 34,464
Accruals and deferred income 11,805 11,805
Directors' loan accounts 116,568 112,948
1,131,320 1,017,487
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,057 11,314
Corporation tax 12,712 30,712
18,769 42,026
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 70,702 71,002
Page 6