REGISTERED NUMBER: 02518659 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

CMAC COMPUTER SYSTEMS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr G B Todd

Mrs J Todd

SECRETARY:

Mr G B Todd

REGISTERED OFFICE:

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

REGISTERED NUMBER:

02518659 (England and Wales)

ACCOUNTANTS:

E R Grove & Co Limited

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CMAC Computer Systems Limited for the year ended 31st March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of CMAC Computer Systems Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CMAC Computer Systems Limited and state those matters that we have agreed to state to the Board of Directors of CMAC Computer Systems Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CMAC Computer Systems Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CMAC Computer Systems Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CMAC Computer Systems Limited. You consider that CMAC Computer Systems Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CMAC Computer Systems Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

E R Grove & Co Limited

Grove House

Coombs Wood Court

Steel Park Road

Halesowen

West Midlands

B62 8BF

16th December 2025

FIXED ASSETS

Intangible assets

4

293,679

23,046

Tangible assets

5

11,744

12,513

305,423

35,559

CURRENT ASSETS

Debtors

6

194,019

273,079

Cash at bank and in hand

482,606

593,742

676,625

866,821

CREDITORS

Amounts falling due within one year

7

589,150

647,597

NET CURRENT ASSETS

87,475

219,224

TOTAL ASSETS LESS CURRENT LIABILITIES

392,898

254,783

PROVISIONS FOR LIABILITIES

76,200

-

NET ASSETS

316,698

254,783

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

316,598

254,683

SHAREHOLDERS' FUNDS

316,698

254,783

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 16th December 2025 and were signed on its behalf by:

Mrs J Todd - Director

1.	STATUTORY INFORMATION

CMAC Computer Systems 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.

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 represents net invoiced sales of services, excluding value added tax. In respect of long-term contracts and contracts for ongoing services, turnover is recognised by reference to the stage of completion. Stage of completion is measured with reference to the length of the contract.

Development costs

Development costs relate to a new project. The project meets the criteria necessary to capitalise the costs in the financial statements, matching expenditure with the expected future economic benefits. Previous year's costs have not been capitalised. As the project is not yet complete, no amortisation has been recognised in the financial statements.

Computer software

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Development

Computer

costs

software

Totals

£

£

£

COST

At 1st April 2024

-

24,075

24,075

Additions

272,958

3,113

276,071

At 31st March 2025

272,958

27,188

300,146

AMORTISATION

At 1st April 2024

-

1,029

1,029

Amortisation for year

-

5,438

5,438

At 31st March 2025

-

6,467

6,467

NET BOOK VALUE

At 31st March 2025

272,958

20,721

293,679

At 31st March 2024

-

23,046

23,046

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2024

25,070

47,318

72,388

Additions

-

3,195

3,195

At 31st March 2025

25,070

50,513

75,583

DEPRECIATION

At 1st April 2024

18,294

41,581

59,875

Charge for year

1,016

2,948

3,964

At 31st March 2025

19,310

44,529

63,839

NET BOOK VALUE

At 31st March 2025

5,760

5,984

11,744

At 31st March 2024

6,776

5,737

12,513

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,839

110,743

Other debtors

177,180

162,336

194,019

273,079

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Deferred income

495,676

527,632

Trade creditors

55,820

55,581

Taxation and social security

24,432

33,665

Other creditors

13,222

30,719

589,150

647,597