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Registered Number: 15388076
England and Wales

 

 

 

CMS MANAGEMENT LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 04 January 2024

End date: 31 January 2025
Directors R Crosbie
C Sadler
Registered Number 15388076
Registered Office 9 Corbets Tey Road
Upminster
Essex
RM14 2AP
Accountants Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 January 2025
Principal activities
The company's principal activity during the year was the management of a public house.
Directors
The directors who served the company throughout the period were as follows:
R Crosbie
C Sadler
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
C Sadler
Director

Date approved: 13 June 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
31 January 2025



....................................................
Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
13 June 2025
3
 
 
Notes
 
2025
£
Fixed assets    
Tangible fixed assets 3 1,326 
1,326 
Current assets    
Stocks 4 15,000 
Debtors 5 4,907 
Cash at bank and in hand (2,133)
17,774 
Creditors: amount falling due within one year 6 (16,138)
Net current assets 1,636 
 
Total assets less current liabilities 2,962 
Net assets 2,962 
 

Capital and reserves
   
Called up share capital 7 100 
Profit and loss account 2,862 
Shareholders' funds 2,962 
 


For the period ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 13 June 2025 and were signed on its behalf by:


-------------------------------
C Sadler
Director
4
General Information
CMS Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 15388076, registration address 9 Corbets Tey Road, Upminster, Essex, RM14 2AP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Computer Equipment 33.33% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 1.
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 04 January 2024    
Additions 450    1,416    1,866 
Disposals    
At 31 January 2025 450    1,416    1,866 
Depreciation
At 04 January 2024    
Charge for period 68    472    540 
On disposals    
At 31 January 2025 68    472    540 
Net book values
Closing balance as at 31 January 2025 382    944    1,326 
Opening balance as at 04 January 2024    


4.

Stocks

2025
£
Stocks 15,000 
15,000 

5.

Debtors: amounts falling due within one year

2025
£
Trade Debtors 4,907 
4,907 

6.

Creditors: amount falling due within one year

2025
£
Amounts Owed to Group Undertakings 9
Corporation Tax 1,591 
Accrued Expenses 4,000 
Directors' Current Accounts 7,706 
VAT 2,840 
16,138 

7.

Share Capital

Allotted, called up and fully paid
2025
£
100 Class A shares of £1.00 each 100 
100 

5