Company Registration No. 5264996 (England and Wales)
CMS DIRECT MAIL LTD
Unaudited accounts
for the year ended 31 March 2025
CMS DIRECT MAIL LTD
Unaudited accounts
Contents
CMS DIRECT MAIL LTD
Company Information
for the year ended 31 March 2025
Director
Michael Harry William Whant
Secretary
Michael Harry William Whant
Company Number
5264996 (England and Wales)
Registered Office
Unit 11 Bamford Business Park
Whitehill Industrial Estate
Stockport
Cheshire
SK4 1PL
United Kingdom
Accountants
Monton Green Accountancy Ltd
5 Hawthorn Avenue
Eccles
Manchester
M30 9NE
CMS DIRECT MAIL LTD
Statement of financial position
as at 31 March 2025
Tangible assets
69,483
23,710
Cash at bank and in hand
526,484
458,741
Creditors: amounts falling due within one year
(113,953)
(168,623)
Net current assets
557,650
535,396
Total assets less current liabilities
627,133
559,106
Provisions for liabilities
Deferred tax
(17,371)
(5,596)
Net assets
609,762
553,510
Called up share capital
1,000
1,000
Profit and loss account
608,762
552,510
Shareholders' funds
609,762
553,510
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 23 December 2025 and were signed on its behalf by
Michael Harry William Whant
Director
Company Registration No. 5264996
CMS DIRECT MAIL LTD
Notes to the Accounts
for the year ended 31 March 2025
CMS DIRECT MAIL LTD is a private company, limited by shares, registered in England and Wales, registration number 5264996. The registered office is Unit 11 Bamford Business Park, Whitehill Industrial Estate, Stockport, Cheshire, SK4 1PL, United Kingdom.
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:
Plant & machinery
33% straight line
Motor vehicles
25% reducing balance
Fixtures & fittings
10% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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 DIRECT MAIL LTD
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
167,546
17,845
-
185,391
Additions
6,363
54,798
17,027
78,188
Disposals
-
(12,495)
-
(12,495)
At 31 March 2025
173,909
60,148
17,027
251,084
At 1 April 2024
148,449
13,232
-
161,681
Charge for the year
14,102
13,700
-
27,802
On disposals
-
(7,882)
-
(7,882)
At 31 March 2025
162,551
19,050
-
181,601
At 31 March 2025
11,358
41,098
17,027
69,483
At 31 March 2024
19,097
4,613
-
23,710
Amounts falling due within one year
Trade debtors
145,119
245,278
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
46,216
65,374
Taxes and social security
23,268
45,728
Other creditors
38,988
38,988
7
Average number of employees
During the year the average number of employees was 5 (2024: 5).