Accounts



















	CSCM LIMITED



	UNAUDITED FINANCIAL STATEMENTS


	FOR THE YEAR ENDED 31 MARCH 2025

	CSCM LIMITED
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025


	DIRECTORS

	J M Woolvin
	T Woolvin
	D M Brown


	SECRETARY

	J M Woolvin

	REGISTERED OFFICE

	2 Swallowfield Courtyard, Wolverhampton Road Oldbury, West Midlands B69 2JG


	COMPANY REGISTERED NUMBER

	04128650


	BANKERS

	Clydesdale Bank plc


	ACCOUNTANTS

	Lyness Accountancy Practice Limited
	Chartered Certified Accountants
	78 Birmingham Street, Oldbury, West Midlands, B69 4EB

	page 1

	CSCM LIMITED
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025


	CONTENTS

	Pages


	3-4	Statement of Financial Position


	5-8	Notes to the Financial Statements

	page 2

CSCM LIMITED
Company registered number: 04128650
STATEMENT OF FINANCIAL POSITION AT 31 March 2025

	Note	2025		2024
		£	£	£
FIXED ASSETS
Property, plant and equipment	3		292,239	839,453
CURRENT ASSETS
Inventories		15,000		39,000
Debtors	4	849,932		685,052
Cash at bank and in hand		1,541,998		790,118
		2,406,930		1,514,170
CREDITORS: Amounts falling due within one year	5	532,166		400,030
NET CURRENT ASSETS			1,874,764	1,114,140
TOTAL ASSETS LESS CURRENT LIABILITIES			2,167,003	1,953,593

CREDITORS: Amounts falling due after more than one year	6		(3,493)	(45,409)

PROVISIONS FOR LIABILITIES			(69,377)	(74,430)
NET ASSETS			£2,094,133	£1,833,754

CAPITAL AND RESERVES
Called up share capital			90	90
Other reserves			10	10
Retained earnings			2,094,033	1,833,654
SHAREHOLDERS' FUNDS			£2,094,133	£1,833,754

	The notes on pages 5-8 form part of these financial statements

	page 3

CSCM LIMITED
Company registered number: 04128650
STATEMENT OF FINANCIAL POSITION AT 31 March 2025 (CONT.)

	Note	2025		2024
		£	£	£



	In approving these financial statements as directors of the company we hereby confirm the following:

	For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

	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: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.


	These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies

	In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

	The financial statements were approved and authorised for issue by the board of directors on 05/08/2025

	Signed on behalf of the board of directors



	J M Woolvin, Director

	The notes on pages 5-8 form part of these financial statements

	page 4

	CSCM LIMITED
	NOTES TO THE ACCOUNTS
	FOR THE YEAR ENDED 31 MARCH 2025



1.	SIGNIFICANT ACCOUNTING POLICIES


1a.	Statement of compliance

	CSCM Limited, company number 04128650 is a private company limited by shares incorporated in England & Wales.

	Registered office:
	2 Swallowfield Courtyard, Wolverhampton Road Oldbury, West Midlands B69 2JG

1b.	Basis of accounting

	These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard.

	The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.


1c.	Revenue recognition

	Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.


1d.	Borrowing costs

	Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.


1e.	Taxation

	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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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. 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. The measurement of deferred tax liabilities and assets reflects 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 or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

	The notes on pages 5-8 form part of these financial statements

	page 5

	CSCM LIMITED
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1f.	Property, plant and equipment

	Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.

	Freehold property	Straight line 2%
	Improvements to freehold property	Straight line 10%
	Vehicles	Straight line 25%
	Fixtures and fittings	Straight line 25%
	Equipment	Straight line 20%
	Motor cars	Straight line 25%


1g.	Inventories

	Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.


1h.	Short term debtors and creditors

	Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.


1i.	Cash and cash equivalents

	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.


1j.	Interest bearing borrowings

	All interest-bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable to the bank (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method, less impairment. Any difference between the amount initially recognised and redemption value is recognised in profit and loss together with any interest and fees payable.


1k.	Leased assets

	Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.

	The notes on pages 5-8 form part of these financial statements

	page 6

	CSCM LIMITED
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1l.	Foreign currencies

	Transactions in foreign currencies are initially recorded in the entity’s functional currency by applying the spot exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.


1m.	Employee benefits

	The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.



2.	DIRECTORS AND EMPLOYEES

	The average weekly number of employees during the year were as follows:
		2025	2024
		No.	No.
	Average number of employees	33	31


3.	PROPERTY, PLANT AND EQUIPMENT
			Short	Plant &	Fixtures &
		Freehold	Leasehold	Machinery	Equipment	Total
		£	£	£	£	£
	Cost

	At 1 April 2024	440,130	137,381	278,817	655,345	1,511,673
	Additions	-	8,027	98,214	34,029	140,270

	Disposals	(440,130)	(145,408)	-	-	(585,538)
	At 31 March 2025	-	-	377,031	689,374	1,066,405

	Depreciation

	At 1 April 2024	29,342	21,886	210,577	410,415	672,220
	Disposals	(29,342)	(21,886)	-	-	(51,228)
	For the year	-	-	48,202	104,972	153,174
	At 31 March 2025	-	-	258,779	515,387	774,166

	Net Book Amounts

	At 31 March 2025	£-	£-	£118,252	£173,987	£292,239
	At 31 March 2024	£410,788	£115,495	£68,240	£244,930	£839,453

	The notes on pages 5-8 form part of these financial statements

	page 7

	CSCM LIMITED
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



4.	DEBTORS	2025	2024
		£	£
	Trade debtors	675,931	673,330
	Other debtors	174,001	11,722
		£849,932	£685,052



5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	20,511	10,423
	Leases and hire purchase contracts	41,916	41,916
	Trade creditors	171,214	123,897
	Corporation tax	94,523	76,299
	Other taxes and social security	117,727	91,097
	Other creditors	48,270	48,994
	Accruals and deferred income	38,005	7,404
		£532,166	£400,030



6.	CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
		2025	2024
		£	£
	Leases and hire purchase contracts	3,493	45,409
		£3,493	£45,409



	Analysis of borrowings:

	Due within five years:
	within 1 year
	leases	41,916	41,916
	within 2-5 years
	leases	3,493	45,409
		£45,409	£87,325

	The notes on pages 5-8 form part of these financial statements

	page 8