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Company No: 00992836 (England and Wales)

# C.M.S. INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

C.M.S. INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

C.M.S. INVESTMENTS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 September 2025
C.M.S. INVESTMENTS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

DIRECTORS | U G Ball (Resigned 28 February 2026)
| Dr J Ball
| N Ball
| J Ball
| S Lyell

SECRETARY | K S F Hollands

REGISTERED OFFICE | 147 Camden Road
| Tunbridge Wells
| Kent
| TN1 2RA
| United Kingdom

COMPANY NUMBER | 00992836 (England and Wales)

ACCOUNTANT | S&W Partners (South East) Limited
| Brockbourne House
| 77 Mount Ephraim
| Royal Tunbridge Wells
| TN4 8BS

BANKERS | Barclays Bank Plc
| 73 Calverley Road
| Tunbridge Wells
| Kent
| TN1 2UZ

SOLICITORS | Cripps LLP
| 22 Mount Ephraim
| Tunbridge Wells
| Kent
| TN4 8AS

C.M.S. INVESTMENTS LIMITED

## BALANCE SHEET

As at 30 September 2025
C.M.S. INVESTMENTS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 92,621 |  | 95,033
Investment property | 4 | 4,510,043 |  | 4,291,055
|  | 4,602,664 |  | 4,386,088
Current assets |  |  |  |
Stocks |  | 1,250 |  | 1,500
Debtors | 5 | 509,469 |  | 526,677
Cash at bank and in hand |  | 974,013 |  | 1,134,246
|  | 1,484,732 |  | 1,662,423
Creditors: amounts falling due within one year | 6 | ( 92,130) |  | ( 90,608)
Net current assets |  | 1,392,602 |  | 1,571,815
Total assets less current liabilities |  | 5,995,266 |  | 5,957,903
Provision for liabilities | 7 | ( 200,268) |  | ( 201,157)
Net assets |  | 5,794,998 |  | 5,756,746
Capital and reserves |  |  |  |
Called-up share capital |  | 20,000 |  | 20,000
Revaluation reserve |  | 847,881 |  | 847,881
Profit and loss account |  | 4,927,117 |  | 4,888,865
Total shareholders' funds |  | 5,794,998 |  | 5,756,746

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of C.M.S. Investments Limited (registered number: 00992836) were approved and authorised for issue by the Board of Directors on 31 March 2026. They were signed on its behalf by:

Dr J Ball Director |

C.M.S. INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
C.M.S. INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

C.M.S. Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in . The address of the Company's registered office is 147 Camden Road, Tunbridge Wells, Kent, TN1 2RA.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of C.M.S. Investments Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Going concern

The financial statements have been prepared on a going concern basis.
The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
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 financial statements. 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 enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Vehicles | 25 % reducing balance
Office equipment | 5 - 10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

##### Pensions

Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 6 |  | 6

#### 3. Tangible assets

| Land and buildings |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 October 2024 | 88,416 |  | 33,441 |  | 2,372 |  | 124,229
Disposals | 0 |  | ( 6,938) |  | 0 |  | ( 6,938)
At 30 September 2025 | 88,416 |  | 26,503 |  | 2,372 |  | 117,291
Accumulated depreciation |  |  |  |  |  |  |
At 01 October 2024 | 0 |  | 28,311 |  | 885 |  | 29,196
Charge for the financial year | 0 |  | 1,065 |  | 474 |  | 1,539
Disposals | 0 |  | ( 6,065) |  | 0 |  | ( 6,065)
At 30 September 2025 | 0 |  | 23,311 |  | 1,359 |  | 24,670
Net book value |  |  |  |  |  |  |
At 30 September 2025 | 88,416 |  | 3,192 |  | 1,013 |  | 92,621
At 30 September 2024 | 88,416 |  | 5,130 |  | 1,487 |  | 95,033

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 October 2024 | 4,291,055
Additions | 218,988
As at 30 September 2025 | 4,510,043

Valuation

The 2025 valuations were made by the Directors, on an open market value for existing use basis.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 3,296,435 |  | 3,077,447

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 41,231 |  | 32,898
Amounts owed by related parties | 460,000 |  | 460,000
Amounts owed by directors | 0 |  | 30,000
Prepayments | 7,705 |  | 3,246
Other debtors | 533 |  | 533
| 509,469 |  | 526,677

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 13,794 |  | 9,654
Accruals and deferred income | 27,388 |  | 28,880
Corporation tax | 25,471 |  | 22,564
Other taxation and social security | 535 |  | 4,718
Other creditors | 24,942 |  | 24,792
| 92,130 |  | 90,608

The bank overdraft facility is secured by a fixed charge over two of the company's freehold investment properties.

#### 7. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 201,157) |  | ( 153,514)
Credited/(charged) to the Statement of Income and Retained Earnings | 889 |  | ( 47,643)
At the end of financial year | ( 200,268) |  | ( 201,157)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 33,531) |  | ( 33,916)
Capital Gains | ( 166,737) |  | ( 167,241)
| ( 200,268) |  | ( 201,157)

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
| £ |  | £
within one year | 1,050 |  | 1,050
between one and five years | 496 |  | 1,546
Total future minimum lease payments under non-cancellable operating leases | 1,546 |  | 2,596

#### 9. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Balance brought forward 1 October | 30,000 |  | 0
Advances in year | 0 |  | 30,000
Amounts repaid | (30,000) |  | 0

In the year, included within debtors is £nil (2024: £30,000), are balances from the directors of the company. The movements during the year were as above. The loans are interest free and repayable on demand.

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amount owed by company under common ownership | 460,000 |  | 460,000

During the year, the Company received £nil (2024: £10,000) and at the balance sheet date £460,000 (2024: £460,000) remain outstanding. No interest is charged on this loan, and it is repayable on demand.