IRIS Accounts Production v25.1.4.42 05663623 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh056636232024-03-31056636232025-03-31056636232024-04-012025-03-31056636232023-03-31056636232023-04-012024-03-31056636232024-03-3105663623ns15:EnglandWales2024-04-012025-03-3105663623ns14:PoundSterling2024-04-012025-03-3105663623ns10:Director12024-04-012025-03-3105663623ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3105663623ns10:SmallEntities2024-04-012025-03-3105663623ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3105663623ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3105663623ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3105663623ns10:FullAccounts2024-04-012025-03-3105663623ns10:Director22024-04-012025-03-3105663623ns10:Director32024-04-012025-03-3105663623ns10:Director42024-04-012025-03-3105663623ns10:RegisteredOffice2024-04-012025-03-3105663623ns5:CurrentFinancialInstruments2025-03-3105663623ns5:CurrentFinancialInstruments2024-03-3105663623ns5:Non-currentFinancialInstruments2025-03-3105663623ns5:Non-currentFinancialInstruments2024-03-3105663623ns5:ShareCapital2025-03-3105663623ns5:ShareCapital2024-03-3105663623ns5:RetainedEarningsAccumulatedLosses2025-03-3105663623ns5:RetainedEarningsAccumulatedLosses2024-03-3105663623ns5:LeaseholdImprovements2024-04-012025-03-3105663623ns5:FurnitureFittings2024-04-012025-03-3105663623ns5:ComputerEquipment2024-04-012025-03-3105663623ns5:LeaseholdImprovements2024-03-3105663623ns5:PlantMachinery2024-03-3105663623ns5:FurnitureFittings2024-03-3105663623ns5:ComputerEquipment2024-03-3105663623ns5:PlantMachinery2024-04-012025-03-3105663623ns5:LeaseholdImprovements2025-03-3105663623ns5:PlantMachinery2025-03-3105663623ns5:FurnitureFittings2025-03-3105663623ns5:ComputerEquipment2025-03-3105663623ns5:LeaseholdImprovements2024-03-3105663623ns5:PlantMachinery2024-03-3105663623ns5:FurnitureFittings2024-03-3105663623ns5:ComputerEquipment2024-03-3105663623ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3105663623ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3105663623ns5:WithinOneYearns5:HirePurchaseContracts2025-03-3105663623ns5:WithinOneYearns5:HirePurchaseContracts2024-03-3105663623ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2025-03-3105663623ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-03-3105663623ns5:HirePurchaseContracts2025-03-3105663623ns5:HirePurchaseContracts2024-03-3105663623ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2025-03-3105663623ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-03-3105663623ns5:WithinOneYear2025-03-3105663623ns5:WithinOneYear2024-03-3105663623ns5:BetweenOneFiveYears2025-03-3105663623ns5:BetweenOneFiveYears2024-03-3105663623ns5:AllPeriods2025-03-3105663623ns5:AllPeriods2024-03-31
REGISTERED NUMBER: 05663623 (England and Wales)















Financial Statements

for the Year Ended 31 March 2025

for

CMYUK Digital Ltd

CMYUK Digital Ltd (Registered number: 05663623)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CMYUK Digital Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: J A R Price
R D East
C M Price
E East





REGISTERED OFFICE: Building 329, Suite G4
Doncastle Road
Bracknell
Berkshire
RG12 8PE





REGISTERED NUMBER: 05663623 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA

CMYUK Digital Ltd (Registered number: 05663623)

Statement of Financial Position
31 March 2025

31/3/25 31/3/24
Notes £    £   
FIXED ASSETS
Property, plant and equipment 5 352,356 365,442

CURRENT ASSETS
Inventories 1,036,411 1,656,169
Debtors 6 1,739,431 2,217,659
Cash at bank 171,833 89,802
2,947,675 3,963,630
CREDITORS
Amounts falling due within one year 7 (2,756,455 ) (3,590,405 )
NET CURRENT ASSETS 191,220 373,225
TOTAL ASSETS LESS CURRENT
LIABILITIES

543,576

738,667

CREDITORS
Amounts falling due after more than one
year

8

(128,713

)

(315,862

)

PROVISIONS FOR LIABILITIES (29,110 ) (80,032 )
NET ASSETS 385,753 342,773

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 385,553 342,573
SHAREHOLDERS' FUNDS 385,753 342,773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

CMYUK Digital Ltd (Registered number: 05663623)

Statement of Financial Position - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by:





J A R Price - Director


CMYUK Digital Ltd (Registered number: 05663623)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

CMYUK Digital 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Revenue 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.
Improvements to property - Straight line over 3 years
Fixtures and fittings - 33% on cost and 25% on cost
Computer equipment - 33% on cost

Inventories
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


CMYUK Digital Ltd (Registered number: 05663623)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Government grants
Government grants in relation to tangible fixed assets are credited to the profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 26 ) .

5. PROPERTY, PLANT AND EQUIPMENT
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
Cost
At 1 April 2024 225,533 11,500 426,537 54,091 717,661
Additions - - 250,065 - 250,065
Disposals - - (3,656 ) (8,535 ) (12,191 )
At 31 March 2025 225,533 11,500 672,946 45,556 955,535
Depreciation
At 1 April 2024 161,836 1,917 154,904 33,562 352,219
Charge for year 60,038 2,300 186,224 14,590 263,152
Eliminated on disposal - - (3,656 ) (8,536 ) (12,192 )
At 31 March 2025 221,874 4,217 337,472 39,616 603,179
Net book value
At 31 March 2025 3,659 7,283 335,474 5,940 352,356
At 31 March 2024 63,697 9,583 271,633 20,529 365,442

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 1,466,540 1,765,621
Other debtors 272,891 452,038
1,739,431 2,217,659

CMYUK Digital Ltd (Registered number: 05663623)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Bank loans and overdrafts 48,949 67,537
Hire purchase contracts (see note 9) 143,632 129,099
Trade creditors 1,551,473 2,124,739
Taxation and social security 317,263 363,825
Other creditors 695,138 905,205
2,756,455 3,590,405

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/25 31/3/24
£    £   
Bank loans - 48,949
Hire purchase contracts (see note 9) 128,713 266,913
128,713 315,862

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31/3/25 31/3/24
£    £   
Gross obligations repayable:
Within one year 161,840 158,564
Between one and five years 139,234 294,522
301,074 453,086

Finance charges repayable:
Within one year 18,208 29,465
Between one and five years 10,521 27,609
28,729 57,074

Net obligations repayable:
Within one year 143,632 129,099
Between one and five years 128,713 266,913
272,345 396,012

Non-cancellable operating leases
31/3/25 31/3/24
£    £   
Within one year 161,840 69,854
Between one and five years 139,234 73,942
301,074 143,796

CMYUK Digital Ltd (Registered number: 05663623)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

10. SECURED DEBTS

Obligations under finance leases and hire purchase contracts are secured by related assets.

Included within other creditors is an amount of £190,936 (2024: £386,184) which relates to invoice finance
and is secured by a charge over the company's book debts.

11. RELATED PARTY DISCLOSURES

During the year CMYUK Digital Limited received back working capital funding of £250,000 (2024 provided: £41,333) to CMYUK Limited, a company related by virtue of common control. In addition, CMYUK Digital Limited recharged costs of £766,501 (2024: £694,782) and made purchases of £68,398 (2024: £128,198) to/from CMYUK Limited. At the year end CMYUK Limited owed the company £50,000 (2024: £300,000) on the working capital funding and owed net £136,975 (2024: £126,655) on its trading activities.

During the year CMYUK Digital Limited provided working capital funding of £73,000 (2024: £10,000) to UFabrik Ltd a company related by virtue of common control. At the year end UFabrik Ltd owed £83,000 (2024: £10,000) to CMYUK Digital Limited.

One of the company's directors owed £25,111 (2024: £24,566) to the company at the end of the period. Interest has been charged by the company on the loan at 2.25% p.a. and amounted to £556 (2024: £545).