CMS Management Ltd

CMS Management Ltd
Contents Page
For the year ended 31 January 2026

Company Information	1
Directors' Report	2
Accountants' Report	3
Statement of Financial Position	4
Notes to the Financial Statements	5

CMS Management Ltd
Company Information
For the year ended 31 January 2026

Directors	R Crosbie C Sadler
Registered Number	15388076
Registered Office	9 Corbets Tey Road Upminster Essex RM14 2AP
Accountants	Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP

1

CMS Management Ltd
Directors' Report
For the year ended 31 January 2026

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 January 2026

Principal activities

The company's principal activity during the year was the management of a public house.

Directors

The directors who served the company throughout the year were as follows:

R Crosbie

C Sadler

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
C Sadler
Director

Date approved: 28 October 2026

2

CMS Management Ltd Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Versa Tax Solutions Ltd 31 January 2026 .................................................... Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP 28 October 2026 3

CMS Management Ltd
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
31 January 2026

....................................................
Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
28 October 2026

3

CMS Management Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	958	1,326
		958	1,326
Current assets
Stocks	4	15,000	15,000
Debtors	5	0	4,907
Cash at bank and in hand		8,047	(2,133)
		23,047	17,774
Creditors: amount falling due within one year	6	(17,641)	(16,137)
Net current assets		5,406	1,637

Total assets less current liabilities		6,364	2,963
Net assets		6,364	2,963

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		6,263	2,862
Shareholders' funds		6,363	2,962

For the year ended 31 January 2026 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 28 October 2026 and were signed on its behalf by:

-------------------------------
C Sadler
Director

4

CMS Management Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

CMS Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 15388076, registration address 9 Corbets Tey Road, Upminster, Essex, RM14 2AP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

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:

Plant and Machinery	15% Reducing Balance
Computer Equipment	33.33% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 February 2025	450	1,416	1,866
Additions	-	-	-
Disposals	-	-	-
At 31 January 2026	450	1,416	1,866
Depreciation
At 01 February 2025	68	472	540
Charge for year	57	311	368
On disposals	-	-	-
At 31 January 2026	125	783	908
Net book values
Closing balance as at 31 January 2026	325	633	958
Opening balance as at 01 February 2025	382	944	1,326

4.

Stocks

	2026 £		2025 £
Stocks	15,000		15,000
	15,000		15,000

5.

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	0		4,907
	0		4,907

6.

Creditors: amount falling due within one year

	2026 £	2025 £
Amounts Owed to Participating Interests	13,000	0
Corporation Tax	2,476	1,591
Accrued Expenses	0	4,000
Directors' Current Accounts	0	7,706
VAT	2,165	2,840
	17,641	16,137

7.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

5