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REGISTERED NUMBER: 13178196 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2024 TO 28 FEBRUARY 2025

FOR

CMS MORTGAGES LTD

CMS MORTGAGES LTD (REGISTERED NUMBER: 13178196)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2024 TO 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CMS MORTGAGES LTD

COMPANY INFORMATION
FOR THE PERIOD 1 SEPTEMBER 2024 TO 28 FEBRUARY 2025







DIRECTORS: D Carter
Mrs T Bloxham





REGISTERED OFFICE: Courtyard Office 3 Upper Aynho Grounds
Aynho
United Kingdom
Oxfordshire
OX17 3AY





REGISTERED NUMBER: 13178196 (England and Wales)





ACCOUNTANTS: Astral Accountancy Services Limited
Astral House
Granville Way
Bicester
Oxfordshire
OX26 4JT

CMS MORTGAGES LTD (REGISTERED NUMBER: 13178196)

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Cash at bank - 51,873

CREDITORS
Amounts falling due within one year 4 36,504 88,116
NET CURRENT LIABILITIES (36,504 ) (36,243 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(36,504

)

(36,243

)

CAPITAL AND RESERVES
Called up share capital 5 100 100
Retained earnings (36,604 ) (36,343 )
SHAREHOLDERS' FUNDS (36,504 ) (36,243 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by:





Mrs T Bloxham - Director


CMS MORTGAGES LTD (REGISTERED NUMBER: 13178196)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 SEPTEMBER 2024 TO 28 FEBRUARY 2025

1. STATUTORY INFORMATION

CMS Mortgages 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.

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
The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised for the provision of services when it is probably that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

Taxation
Taxation for the period 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 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.

Going concern
The financial statements have been prepared on a going concern basis. This basis may not be appropriate as current liabilities exceed current assets by £36,504 (31 August 2024: £36,243) at 28 February 2025 and at this date the company was insolvent to the extent of £36,504 (31 August 2024: £36,243). The company is reliant on the continued support from its directors, associated companies and shareholders and there is no evidence that this support will be withdrawn.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 1 ).

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax - 6,916
Other creditors 35,904 80,000
Accruals and deferred income 600 1,200
36,504 88,116

CMS MORTGAGES LTD (REGISTERED NUMBER: 13178196)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 SEPTEMBER 2024 TO 28 FEBRUARY 2025

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

6. RELATED PARTY DISCLOSURES

As at 28 February 2025 Other Creditors include the intercompany balances owed to Chase Financial Holdings Limited £35,904 (31 August 2024: £80,000).

All transactions were undertaken at arms length at market rate on normal commercial terms.