CMS Vocational Training Ltd - Filleted accounts

Registered number

04108137

CMS Vocational Training Ltd

Filleted Accounts

31 July 2025

CMS Vocational Training Ltd
Registered number:		04108137
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		222,760			149,933

Current assets
Debtors	4	248,428			139,836
Cash at bank and in hand		347,121			232,560
		595,549			372,396

Creditors: amounts falling due within one year	5	(292,167)			(204,255)

Net current assets			303,382			168,141

Total assets less current liabilities			526,142			318,074

Creditors: amounts falling due after more than one year	6		-			(25,890)

Provisions for liabilities			(4,983)			(4,939)


Net assets			521,159			287,245

Capital and reserves
Called up share capital			1,000			1,000
Revaluation reserve	7		73,274			-
Profit and loss account			446,885			286,245

Shareholders' funds			521,159			287,245

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G Luke
Director
Approved by the board on 3 October 2025

CMS Vocational Training Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	20% Reducing Balance
	Fixtures, fittings, tools and equipment	15% Reducing Balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			26		25


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 August 2024	126,726		346,403		473,129
	Additions	-		4,831		4,831
	Surplus on revaluation	73,274		-		73,274
	At 31 July 2025	200,000		351,234		551,234

	Depreciation
	At 1 August 2024	-		323,196		323,196
	Charge for the year	-		5,278		5,278
	At 31 July 2025	-		328,474		328,474

	Net book value
	At 31 July 2025	200,000		22,760		222,760
	At 31 July 2024	126,726		23,207		149,933


4	Debtors			2025		2024
£					£

	Trade debtors			223,239		129,190
	Other debtors			25,189		10,646
				248,428		139,836


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			-		18,968
	Trade creditors			45,337		36,770
	Taxation and social security costs			133,677		69,600
	Other creditors			113,153		78,917
				292,167		204,255


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		25,890


7	Revaluation reserve			2025		2024
£					£

	Gain on revaluation of land and buildings			73,274		-

	At 31 July 2025			73,274		-


8	Controlling party

	The company is controlled by GHL Investments Ltd by virtue of it's majority shareholding.


9	Other information

	CMS Vocational Training Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Parr House
	26 Station Road
	Batley
	West Yorkshire
	WF17 5SU