CMACS IT LTD - Accounts

CMACS IT LTD

Statement of Financial Position

As at 30 April 2026

	£	2026 £	£	2025 £
Fixed assets		259		259
Current assets	62,589		62,589
Creditors: amount falling due within one year	(10,829)		(10,493)
Net current assets/(liabilities)		51,760		52,096
Total assets less current liabilities		52,019		52,355
Creditors: amount falling due after more than one year		(3,742)		(3,742)
Net assets/(liabilities)		48,277		48,613


Capital and reserves		48,277		48,613

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

---------------------------------------------

Craig Mcmahon
Director

Date approved: 26 May 2026

CMACS IT LTD

Notes to the Accounts

For the year ended 30 Apr 2026

Statutory Information

Cmacs It Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC301402, registration address 10 Knowetop, Bellsquarry, Livingston, West Lothian, EH54 9AB.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Tangible fixed assets

Cost or Valuation	Other	Total
	£	£
At 01 May 2025	259	259
Additions	-	-
At 30 April 2026	259	259
Depreciation
At 01 May 2025	-	-
At 30 April 2026	-	-
Net book values
Closing balance as at 30 April 2026	259	259
Opening balance as at 01 May 2025	259	259

Tangible fixed assets

3.	Average number of employees Average number of employees during the year was 1 (2025: 1).