Registration number:
CSMI Limited
for the Year Ended 31 July 2025
CSMI Limited
Registration number: 10854729
Balance Sheet as at 31 July 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Tangible assets |
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Other financial assets |
331,015 |
331,015 |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
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Shareholders' funds |
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The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.
CSMI Limited
Registration number: 10854729
Balance Sheet as at 31 July 2025 (continued)
For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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• |
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.
Approved and authorised by the
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CSMI Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
United Kingdom
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
CSMI Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)
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2 |
Accounting policies (continued) |
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
- Freehold land is not depreciated
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
CSMI Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)
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Tangible assets |
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Land and buildings |
Total |
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Cost or valuation |
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At 1 August 2024 |
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Additions |
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At 31 July 2025 |
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Depreciation |
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Carrying amount |
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At 31 July 2025 |
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At 31 July 2024 |
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Included within the net book value of land and buildings above is £62,224 (2024 - £62,096) in respect of freehold land and buildings.
CSMI Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)
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Other financial assets (current and non-current) |
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Financial assets at cost less impairment |
Total |
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Non-current financial assets |
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Cost or valuation |
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At 1 August 2024 |
331,015 |
331,015 |
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At 31 July 2025 |
331,015 |
331,015 |
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Impairment |
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Carrying amount |
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At 31 July 2025 |
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331,015 |
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Debtors |
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Current |
2025 |
2024 |
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Other debtors |
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The amounts owed to the company at the year-end in respect of the directors' loans was £131,392 (2024 - £128,500) and is included in other debtors. It is company policy to charge interest on all overdrawn loan accounts at HM Revenue & Customs official rate of interest.
CSMI Limited
Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)
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Creditors |
Creditors: amounts falling due within one year
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Note |
2025 |
2024 |
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Due within one year |
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Taxation and social security |
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Other creditors |
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Included in other creditors is £9,102 (2024 £8,975) which is due to a company which the director has significant influence over.
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
£ |
No. |
£ |
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2 |
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2 |