CMS Construction Consultants Ltd - Accounts to registrar (filleted) - small 17.3

REGISTERED NUMBER: 06456488 (England and Wales)

CMS CONSTRUCTION

CONSULTANTS LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2017

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

P Coleman

P J Blake

REGISTERED OFFICE:

26 Martingate

Corsham

Wiltshire

SN13 0HL

REGISTERED NUMBER:

06456488 (England and Wales)

ACCOUNTANTS:

Clear Vision Accountancy Limited

1 Abacus House

Newlands Road

Corsham

Wiltshire

SN13 0BH

BANKERS:

Barclays Bank plc

37 Milsom Street

Bath

FIXED ASSETS

Tangible assets

4

59,841

81,655

Investments

5

10,172

10,172

70,013

91,827

CURRENT ASSETS

Debtors

6

345,275

434,684

Cash at bank and in hand

173,330

47,946

518,605

482,630

CREDITORS

Amounts falling due within one year

7

83,286

65,394

NET CURRENT ASSETS

435,319

417,236

TOTAL ASSETS LESS CURRENT LIABILITIES

505,332

509,063

PROVISIONS FOR LIABILITIES

4,339

8,181

NET ASSETS

500,993

500,882

CAPITAL AND RESERVES

Called up share capital

11,300

11,300

Retained earnings

489,693

489,582

SHAREHOLDERS' FUNDS

500,993

500,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2017 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 9 January 2018 and were signed on its behalf by:

P J Blake - Director

1.	STATUTORY INFORMATION

CMS Construction Consultants Ltd is a private company, limited by shares , registered in England and Wales.

The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about CMS Construction Consultants Ltd as an individual company

and do not contain consolidated financial information as the parent of a group. The company has taken the

option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to

the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they

will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the

lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension

scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have assessed whether the company is a going concern and have considered all available

information about the future and are confident of the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2016

54,434

69,131

123,565

Additions

-

2,104

2,104

At 31 October 2017

54,434

71,235

125,669

DEPRECIATION

At 1 November 2016

20,149

21,761

41,910

Charge for year

8,571

15,347

23,918

At 31 October 2017

28,720

37,108

65,828

NET BOOK VALUE

At 31 October 2017

25,714

34,127

59,841

At 31 October 2016

34,285

47,370

81,655

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2016

and 31 October 2017

10,172

NET BOOK VALUE

At 31 October 2017

10,172

At 31 October 2016

10,172

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Trade debtors

168,774

86,965

Amounts owed by group undertakings

157,370

167,253

Other debtors

19,131

180,466

345,275

434,684

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Hire purchase contracts

21,272

23,750

Trade creditors

1,608

13,248

Taxation and social security

32,605

19,182

Other creditors

27,801

9,214

83,286

65,394

8.	TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 31 October 2017 and

31 October 2016:

2017

2016

£

£

P Coleman

Balance outstanding at start of year

1,407

(19,433

)

Amounts advanced

22,190

73,893

Amounts repaid

(7,419

)

(53,053

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,178

1,407

P J Blake

Balance outstanding at start of year

(3,562

)

(10,000

)

Amounts advanced

8,927

13,579

Amounts repaid

-

(7,141

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,365

(3,562

)

9.	RELATED PARTY DISCLOSURES

Included in debtors are balances owed to the company of £83,178 (2016 - £73,974) from CMS Architects Ltd

and £74,192 (2016 - £93,279) from CMS Project Managers and Surveyors Ltd, companies which are controlled

by CMS Construction Consultants Ltd.

During the year the company charged £290,700 (2016 - £243,509) to CMS Architects Ltd and £307,950 (2016 -

£257,183) to CMS Project Managers and Surveyors Ltd for the operational management of the company. These

represent a share of the overheads of the company and the amount outstanding to be received in relation to these

charges were £146,700 (2016 - £86,914) from CMS Architects Ltd and £21,950 (2016 - £Nil) from CMS

Project Managers and Surveyors Ltd.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Coleman.

The company was under the control of Paul Coleman during the year by way of his shareholding.

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file

a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the

Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of CMS Construction Consultants Ltd for the year ended 31 October 2017 which comprise the

Income Statement, Balance Sheet and the related notes from the company's accounting records and from information

and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of CMS Construction Consultants Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CMS Construction Consultants Ltd and state those matters that we have agreed to state to the Board of Directors of CMS Construction Consultants Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CMS Construction Consultants Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CMS Construction Consultants Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CMS Construction Consultants Ltd. You consider that CMS Construction Consultants Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CMS Construction Consultants Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Clear Vision Accountancy Limited

1 Abacus House

Newlands Road

Corsham

Wiltshire

SN13 0BH

16 January 2018