IRIS Accounts Production v22.1.4.3 06452911 director 1.4.21 31.3.22 31.3.22 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure064529112021-03-31064529112022-03-31064529112021-04-012022-03-31064529112020-03-31064529112020-04-012021-03-31064529112021-03-3106452911ns16:EnglandWales2021-04-012022-03-3106452911ns15:PoundSterling2021-04-012022-03-3106452911ns11:Director12021-04-012022-03-3106452911ns11:PrivateLimitedCompanyLtd2021-04-012022-03-3106452911ns11:SmallEntities2021-04-012022-03-3106452911ns11:AuditExemptWithAccountantsReport2021-04-012022-03-3106452911ns11:SmallCompaniesRegimeForDirectorsReport2021-04-012022-03-3106452911ns11:SmallCompaniesRegimeForAccounts2021-04-012022-03-3106452911ns11:FullAccounts2021-04-012022-03-3106452911ns11:RegisteredOffice2021-04-012022-03-3106452911ns6:CurrentFinancialInstruments2022-03-3106452911ns6:CurrentFinancialInstruments2021-03-3106452911ns6:Non-currentFinancialInstruments2022-03-3106452911ns6:Non-currentFinancialInstruments2021-03-3106452911ns6:ShareCapital2022-03-3106452911ns6:ShareCapital2021-03-3106452911ns6:RevaluationReserve2022-03-3106452911ns6:RevaluationReserve2021-03-3106452911ns6:RetainedEarningsAccumulatedLosses2022-03-3106452911ns6:RetainedEarningsAccumulatedLosses2021-03-3106452911ns6:OwnedOrFreeholdAssetsns6:LandBuildings2021-04-012022-03-3106452911ns6:PlantMachinery2021-04-012022-03-3106452911ns6:MotorVehicles2021-04-012022-03-3106452911ns6:LandBuildings2021-03-3106452911ns6:PlantMachinery2021-03-3106452911ns6:MotorVehicles2021-03-3106452911ns6:LandBuildings2021-04-012022-03-3106452911ns6:LandBuildings2022-03-3106452911ns6:PlantMachinery2022-03-3106452911ns6:MotorVehicles2022-03-3106452911ns6:LandBuildings2021-03-3106452911ns6:PlantMachinery2021-03-3106452911ns6:MotorVehicles2021-03-3106452911ns6:WithinOneYearns6:CurrentFinancialInstruments2022-03-3106452911ns6:WithinOneYearns6:CurrentFinancialInstruments2021-03-3106452911ns6:RevaluationReserve2021-03-31
REGISTERED NUMBER: 06452911 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2022

FOR

CDM INVESTMENTS LIMITED

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

CDM INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2022







DIRECTOR: W T McDermott





REGISTERED OFFICE: Regulation House,
Unit 8a, Centre 21
Bridge Lane
Woolston, Warrington
Cheshire
WA1 4AW





REGISTERED NUMBER: 06452911 (England and Wales)





ACCOUNTANTS: Hunter Healey Limited
Abacus House
450 Warrington Road
Culcheth
Warrington
Cheshire
WA3 5QX

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

BALANCE SHEET
31ST MARCH 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 833,671 853,948

CURRENT ASSETS
Stocks 1,791,814 1,567,401
Debtors 5 218,722 128,122
Cash at bank 7,928 37,839
2,018,464 1,733,362
CREDITORS
Amounts falling due within one year 6 2,007,177 1,799,837
NET CURRENT ASSETS/(LIABILITIES) 11,287 (66,475 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

844,958

787,473

CREDITORS
Amounts falling due after more than one
year

7

377,750

409,034
NET ASSETS 467,208 378,439

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 8 348,567 362,556
Retained earnings 118,541 15,783
SHAREHOLDERS' FUNDS 467,208 378,439

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

BALANCE SHEET - continued
31ST MARCH 2022


The 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.

The financial statements were approved by the director and authorised for issue on 8th August 2022 and were signed by:





W T McDermott - Director


CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2022

1. STATUTORY INFORMATION

CDM Investments Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - in accordance with the property
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2022

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST OR VALUATION
At 1st April 2021 875,000 1,550 19,375 895,925
Disposals - - (19,375 ) (19,375 )
At 31st March 2022 875,000 1,550 - 876,550
DEPRECIATION
At 1st April 2021 27,976 756 13,245 41,977
Charge for year 13,988 159 - 14,147
Eliminated on disposal - - (13,245 ) (13,245 )
At 31st March 2022 41,964 915 - 42,879
NET BOOK VALUE
At 31st March 2022 833,036 635 - 833,671
At 31st March 2021 847,024 794 6,130 853,948

Cost or valuation at 31st March 2022 is represented by:

Freehold Plant and
property machinery Totals
£    £    £   
Valuation in 2022 875,000 1,550 876,550

If Freehold properties had not been revalued they would have been included at the following historical cost:

2022 2021
£    £   
Cost 366,707 366,707
Aggregate depreciation 65,166 65,166

Value of land in freehold land and buildings 301,541 301,541

Freehold properties were valued on an open market basis on 31st March 2019 by Morgan Williams Chartered Surveyors .

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2022

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 42,072 30,072
Other debtors 176,650 98,050
218,722 128,122

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 31,047 29,171
Trade creditors 938,005 645,535
Taxation and social security 33,606 29,520
Other creditors 1,004,519 1,095,611
2,007,177 1,799,837

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2022 2021
£    £   
Bank loans 377,750 409,034

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 377,750 409,034

8. RESERVES
Revaluation
reserve
£   
At 1st April 2021 362,556
Property depreciation (13,989 )

At 31st March 2022 348,567

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CDM INVESTMENTS LIMITED

The following reproduces the text of the report prepared for the director 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 Director 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 CDM Investments Limited for the year ended 31st March 2022 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 director of CDM Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CDM Investments Limited and state those matters that we have agreed to state to the director of CDM Investments Limited 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 CDM Investments Limited and its director for our work or for this report.

It is your duty to ensure that CDM Investments Limited 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 CDM Investments Limited. You consider that CDM Investments Limited 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 CDM Investments Limited. 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.






Hunter Healey Limited
Abacus House
450 Warrington Road
Culcheth
Warrington
Cheshire
WA3 5QX


8th August 2022