Company Registration No. 02238292 (England and Wales)
CMS Mailings Ltd
Unaudited accounts
for the year ended 31 March 2025
CMS Mailings Ltd
Unaudited accounts
Contents
CMS Mailings Ltd
Company Information
for the year ended 31 March 2025
Secretary
Michael H W Whant
Company Number
02238292 (England and Wales)
Registered Office
15 Sandiway
Bramhall
Stockport
Cheshire
SK7 3BP
England
Accountants
Monton Green Accountancy Ltd
5 Hawthorn Avenue
Eccles
Manchester
M30 9NE
CMS Mailings Ltd
Statement of financial position
as at 31 March 2025
Investment property
808,220
808,220
Cash at bank and in hand
28,667
77,067
Creditors: amounts falling due within one year
(80,043)
(83,855)
Net current liabilities
(50,317)
(4,699)
Net assets
757,928
803,546
Called up share capital
1,020
1,020
Profit and loss account
756,908
802,526
Shareholders' funds
757,928
803,546
For the year ending 31 March 2025 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 8 December 2025 and were signed on its behalf by
M W R Whant
Director
Company Registration No. 02238292
CMS Mailings Ltd
Notes to the Accounts
for the year ended 31 March 2025
CMS Mailings Ltd is a private company, limited by shares, registered in England and Wales, registration number 02238292. The registered office is 15 Sandiway, Bramhall, Stockport, Cheshire, SK7 3BP, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Straight line over the life of the lease
Government grants in relation to tangible fixed assets are credited to 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.
CMS Mailings Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Fair value at 1 April 2024
808,220
Investment property, which is a property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting date. The surplus or deficit on revaluation is recognised in the profit and loss account.
In the opinion of the director the investment properties have been included in the accounts at fair value.
6
Investments
Other investments
Valuation at 1 April 2024
25
Valuation at 31 March 2025
25
Amounts falling due within one year
CMS Mailings Ltd
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
4,778
7,141
Other creditors
7,729
5,513
Loans from directors
53,804
55,000
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
10 'A' Ordinary Shares of £1 each
10
10
10 'B' Ordinary Shares of £1 each
10
10
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).