REGISTERED NUMBER: 11977311 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

NS CML Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Salem

REGISTERED OFFICE:

1a Wavertree Boulevard,

South Liverpool

Liverpool

Merseyside

L7 9PF

REGISTERED NUMBER:

11977311 (England and Wales)

ACCOUNTANTS:

Cobham Murphy

116 Duke Street

Liverpool

Merseyside

L1 5JW

FIXED ASSETS

Intangible assets

4

14,479

16,892

Tangible assets

5

176

619

14,655

17,511

CURRENT ASSETS

Debtors

6

73,494

29,867

Cash at bank

212,742

261,561

286,236

291,428

CREDITORS

Amounts falling due within one year

7

76,823

146,779

NET CURRENT ASSETS

209,413

144,649

TOTAL ASSETS LESS CURRENT LIABILITIES

224,068

162,160

CREDITORS

Amounts falling due after more than one year

8

(68,512

)

(47,329

)

PROVISIONS FOR LIABILITIES

(33

)

(118

)

NET ASSETS

155,523

114,713

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

155,522

114,712

155,523

114,713

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 December 2025 and were signed by:

N Salem - Director

1.	STATUTORY INFORMATION

NS CML 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.

Significant judgements and estimates

There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover

Turnover is measured at the fair value of the care services received or receivable, which are exempt from VAT. Revenue is recognised when the services are complete.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of seven 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.

Plant and machinery etc

-

25% on cost and 20% on cost

Financial instruments

Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

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 63 (2024 - 63 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

35,830

AMORTISATION

At 1 June 2024

18,938

Charge for year

2,413

At 31 May 2025

21,351

NET BOOK VALUE

At 31 May 2025

14,479

At 31 May 2024

16,892

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

880

1,067

1,947

DEPRECIATION

At 1 June 2024

528

800

1,328

Charge for year

176

267

443

At 31 May 2025

704

1,067

1,771

NET BOOK VALUE

At 31 May 2025

176

-

176

At 31 May 2024

352

267

619

6.

DEBTORS

31.5.25

31.5.24

£

£

Amounts falling due within one year:

Trade debtors

23,494

-

Amounts falling due after more than one year:

Amounts owed by participating interests

-

29,867

Other debtors

50,000

-

50,000

29,867

Aggregate amounts

73,494

29,867

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

5,000

5,000

Taxation and social security

41,725

68,764

Other creditors

30,098

73,015

76,823

146,779

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

25,000

30,000

Amounts owed to participating interests

37,070

-

Other creditors

6,442

17,329

68,512

47,329

31.5.25

31.5.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

10,000

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.5.25

31.5.24

£

£

Within one year

16,560

17,612

Between one and five years

16,560

33,120

33,120

50,732

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at the financial year end the director was owed by the company £Nil ( in 2024 the company owed the director £nil)