CMS Scot Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC666129

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27		318

			27		318
CURRENT ASSETS
Cash at bank and in hand		762		3,503

		762		3,503
Creditors: Amounts Falling Due Within One Year	5	(2,787 )		(4,475 )

NET CURRENT ASSETS (LIABILITIES)			(2,025 )		(972 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,998 )		(654 )

NET LIABILITIES			(1,998 )		(654 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(1,999 )		(655 )

SHAREHOLDERS' FUNDS			(1,998)		(654)

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CMS Scot Ltd

Balance Sheet (continued)

As At 31 July 2025

For the 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.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M R Cassen

Director

27 April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CMS Scot Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC666129 . The registered office is Lauderdale The Feus, Freuchie, Cupar, KY15 7HR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At 31 July 2025 the company was in a net liability position. The director's has confirmed that he will continue to support the company meet its liabilities as they fall due for the next 12 months. The financial statements have been prepared on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

3 years straight line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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CMS Scot Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 August 2024	2,234

As at 31 July 2025	2,234

Depreciation
As at 1 August 2024	1,916
Provided during the period	291

As at 31 July 2025	2,207

Net Book Value
As at 31 July 2025	27

As at 1 August 2024	318

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	1,822	3,557
Accruals and deferred income	965	918

	2,787	4,475

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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