1 December 2023 false No description of principal activity Taxfiler 2024.6 NI610165business:PrivateLimitedCompanyLtd2023-12-012024-11-30 NI6101652023-11-30 NI6101652023-12-012024-11-30 NI610165business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 NI610165business:FilletedAccounts2023-12-012024-11-30 NI6101652024-11-30 NI610165business:Director12023-12-012024-11-30 NI610165business:RegisteredOffice2023-12-012024-11-30 NI6101652023-11-30 NI610165core:WithinOneYear2024-11-30 NI610165core:WithinOneYear2023-11-30 NI610165core:AfterOneYear2024-11-30 NI610165core:AfterOneYear2023-11-30 NI610165core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 NI610165core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 NI610165core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 NI610165core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 NI610165core:PreviouslyStatedAmount2024-11-30 NI610165core:PreviouslyStatedAmount2023-11-30 NI610165business:SmallEntities2023-12-012024-11-30 NI610165countries:NorthernIreland2023-12-012024-11-30 NI610165core:PlantMachinery2023-12-012024-11-30 NI610165core:ComputerEquipment2023-12-012024-11-30 NI610165core:PlantMachinery2023-11-30 NI610165core:MotorVehicles2023-11-30 NI610165core:ComputerEquipment2023-11-30 NI610165core:MotorVehicles2023-12-012024-11-30 NI610165core:PlantMachinery2024-11-30 NI610165core:MotorVehicles2024-11-30 NI610165core:ComputerEquipment2024-11-30 NI610165business:OrdinaryShareClass12023-12-012024-11-30 NI610165business:OrdinaryShareClass12022-12-012023-11-30 NI6101652022-12-012023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. NI610165 (Northern Ireland)
CUMMINGS GLOBAL LTD Unaudited accounts for the year ended 30 November 2024
CUMMINGS GLOBAL LTD Unaudited accounts Contents
Page
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CUMMINGS GLOBAL LTD Company Information for the year ended 30 November 2024
Director
STEVEN TODD
Company Number
NI610165 (Northern Ireland)
Registered Office
35 BALLYGASEY ROAD LOUGHGALL BT61 8HY
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CUMMINGS GLOBAL LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
27,270 
23,354 
Current assets
Debtors
85,633 
60,673 
Cash at bank and in hand
48,226 
48,577 
133,859 
109,250 
Creditors: amounts falling due within one year
(20,450)
(24,781)
Net current assets
113,409 
84,469 
Total assets less current liabilities
140,679 
107,823 
Creditors: amounts falling due after more than one year
(7,969)
- 
Net assets
132,710 
107,823 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
132,610 
107,723 
Shareholders' funds
132,710 
107,823 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 August 2025 and were signed on its behalf by
STEVEN TODD Director Company Registration No. NI610165
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CUMMINGS GLOBAL LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
CUMMINGS GLOBAL LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI610165. The registered office is 35 BALLYGASEY ROAD, LOUGHGALL, BT61 8HY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Computer equipment
33%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
55,182 
13,145 
4,746 
73,073 
Additions
- 
11,898 
- 
11,898 
At 30 November 2024
55,182 
25,043 
4,746 
84,971 
Depreciation
At 1 December 2023
39,435 
6,414 
3,870 
49,719 
Charge for the year
3,150 
4,657 
175 
7,982 
At 30 November 2024
42,585 
11,071 
4,045 
57,701 
Net book value
At 30 November 2024
12,597 
13,972 
701 
27,270 
At 30 November 2023
15,747 
6,731 
876 
23,354 
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CUMMINGS GLOBAL LTD Notes to the Accounts for the year ended 30 November 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
534 
- 
Trade debtors
16,027 
10,462 
Other debtors
69,072 
50,211 
85,633 
60,673 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
17,158 
Obligations under finance leases and hire purchase contracts
861 
2,535 
Trade creditors
6,437 
- 
Taxes and social security
12,688 
5,088 
Other creditors
464 
- 
20,450 
24,781 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
7,969 
- 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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