REGISTERED NUMBER: 04154269 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Computer Integrated Manufacturing

Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J L Ebdon

Mrs S Jessop

Mr S R Rowcliffe

SECRETARY:

Mrs S Jessop

REGISTERED OFFICE:

Park House Franconia Drive

Nursling Industrial Estate

Southhampton

Hampshire

SO16 0YW

REGISTERED NUMBER:

04154269 (England and Wales)

ACCOUNTANTS:

Talbot Accounting Solutions LLP

Bartley Cottage

Ringwood Road

Bartley

Southampton

Hampshire

SO40 7LD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

631,829

694,820

631,829

694,820

CURRENT ASSETS

Debtors

6

16,480

362

Cash at bank and in hand

2,681

4,879

19,161

5,241

CREDITORS

Amounts falling due within one year

7

140,065

167,007

NET CURRENT LIABILITIES

(120,904

)

(161,766

)

TOTAL ASSETS LESS CURRENT LIABILITIES

510,925

533,054

CREDITORS

Amounts falling due after more than one year

8

-

(62,500

)

PROVISIONS FOR LIABILITIES

(6,888

)

(9,126

)

NET ASSETS

504,037

461,428

CAPITAL AND RESERVES

Called up share capital

10

128

128

Revaluation reserve

11

26,831

26,831

Capital redemption reserve

62

62

Retained earnings

477,016

434,407

SHAREHOLDERS' FUNDS

504,037

461,428

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

Mrs S Jessop - Director

1.	STATUTORY INFORMATION

Computer Integrated Manufacturing Services Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings - 4% on cost

Plant and machinery etc - 33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

58,302

AMORTISATION

At 1 April 2024

and 31 March 2025

58,302

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

376,364

568,799

945,163

DEPRECIATION

At 1 April 2024

43,744

206,599

250,343

Charge for year

14,581

48,410

62,991

At 31 March 2025

58,325

255,009

313,334

NET BOOK VALUE

At 31 March 2025

318,039

313,790

631,829

At 31 March 2024

332,620

362,200

694,820

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

16,480

-

Other debtors

-

362

16,480

362

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

62,530

67,847

Amounts owed to group undertakings

37,003

63,377

Taxation and social security

38,732

28,567

Other creditors

1,800

7,216

140,065

167,007

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

62,500

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.2024

31.3.2023

£

£

Bank loans

130,346

201,752

The bank loan is secured by a fixed and floating charge over the assets of the Company and contains a negative pledge. Specifically, there is a charge over the Freehold Property. Finally, there is a Rent Deposit Deed over all of the obligations of the Company in respect to the bank loan.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

128

Ordinary

1

128

128

11.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

26,831