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REGISTERED NUMBER: SC540744 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Cms Surveyors Limited

Cms Surveyors Limited (Registered number: SC540744)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 7 |

Cms Surveyors Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Mr Cameron Jamie Bryce

| Mr Mark Macleod

| Mr Stephen Mccrum

| REGISTERED OFFICE: | 27 Lime Rd

| Broadmeadow Industrial estate

| Dumbarton

| West Dumbartonshire

| G82 2RP

| REGISTERED NUMBER: | SC540744 (Scotland)

| ACCOUNTANTS: | Wallace White Accountants

| 2nd Floor

| 22-24 Blythswood Square

| Glasgow

| G2 4BG

Cms Surveyors Limited (Registered number: SC540744)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,434 |  | 8,504 |  |

CURRENT ASSETS

Stocks | 9,960 |  | - |  |

Debtors | 5 | 129,761 |  | 90,659 |  |

Cash at bank | 64,733 |  | 19,353 |  |

204,454 |  | 110,012 |  |

CREDITORS

Amounts falling due within one year | 6 | 205,995 |  | 116,695 |  |

NET CURRENT LIABILITIES | (1,541 | ) | (6,683 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,893 |  | 1,821 |  |

PROVISIONS FOR LIABILITIES | 1,109 |  | 1,616 |  |

NET ASSETS | 1,784 |  | 205 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,684 |  | 105 |  |

1,784 |  | 205 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Cms Surveyors Limited (Registered number: SC540744)

Balance Sheet - continued

31 July 2025

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 12 December 2025 and were signed on its behalf by:

Mr Mark Macleod - Director

Cms Surveyors Limited (Registered number: SC540744)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Cms Surveyors Limited is a private company, limited by shares , registered in Scotland. 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.

| I confirm that in accordance with the Financial Reporting Council’s recommendations that I have carried out a rigorous assessment of the company and have reached a view after that assessment that the company is entitled to be considered a going concern and that these accounts properly reflect that status as a basis for preparation of the accounts.

| In completing my assessment, I have considered a period of time which is greater than 1 year from today's date.

| Based upon my assessment, I consider that the disclosure in the accounts is balanced, proportionate and clear and reflects the facts as established during my assessment of the next twelve months.

| Turnover

| Turnover is the amount derived from the ordinary activities of the company, after trade discounts and excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 33% on cost and 20% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

Cms Surveyors Limited (Registered number: SC540744)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 13 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 45,353 |  |

| Additions | 4,269 |  |

| At 31 July 2025 | 49,622 |  |

| DEPRECIATION

| At 1 August 2024 | 36,849 |  |

| Charge for year | 8,339 |  |

| At 31 July 2025 | 45,188 |  |

| NET BOOK VALUE

| At 31 July 2025 | 4,434 |  |

| At 31 July 2024 | 8,504 |  |

Cms Surveyors Limited (Registered number: SC540744)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 41,040 |  |

| DEPRECIATION

| At 1 August 2024 | 33,036 |  |

| Charge for year | 7,680 |  |

| At 31 July 2025 | 40,716 |  |

| NET BOOK VALUE

| At 31 July 2025 | 324 |  |

| At 31 July 2024 | 8,004 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 89,186 |  | 41,959 |  |

| Other debtors | 40,575 |  | 48,700 |  |

129,761 |  | 90,659 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade creditors | 7,506 |  | 52,396 |  |

| Taxation and social security | 91,432 |  | 33,141 |  |

| Other creditors | 107,057 |  | 31,158 |  |

205,995 |  | 116,695 |  |

7. | ULTIMATE CONTROLLING PARTY

| The company is under the control of its directors.

Cms Surveyors Limited

Report of the Accountants to the Directors of

Cms Surveyors Limited

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

12 December 2025