2021-04-012022-03-312022-03-31false05329340C & M Floor and Wall Tiling Limited2022-06-2243330iso4217:GBPxbrli:pure053293402021-04-01053293402022-03-31053293402021-04-012022-03-31053293402020-04-01053293402021-03-31053293402020-04-012021-03-3105329340bus:SmallEntities2021-04-012022-03-3105329340bus:AuditExempt-NoAccountantsReport2021-04-012022-03-3105329340bus:AbridgedAccounts2021-04-012022-03-3105329340bus:PrivateLimitedCompanyLtd2021-04-012022-03-3105329340core:WithinOneYear2022-03-3105329340core:AfterOneYear2022-03-3105329340core:WithinOneYear2021-03-3105329340core:AfterOneYear2021-03-3105329340core:ShareCapital2022-03-3105329340core:SharePremium2022-03-3105329340core:RevaluationReserve2022-03-3105329340core:OtherReservesSubtotal2022-03-3105329340core:RetainedEarningsAccumulatedLosses2022-03-3105329340core:ShareCapital2021-03-3105329340core:SharePremium2021-03-3105329340core:RevaluationReserve2021-03-3105329340core:OtherReservesSubtotal2021-03-3105329340core:RetainedEarningsAccumulatedLosses2021-03-3105329340core:LandBuildings2022-03-3105329340core:PlantMachinery2022-03-3105329340core:Vehicles2022-03-3105329340core:FurnitureFittings2022-03-3105329340core:OfficeEquipment2022-03-3105329340core:NetGoodwill2022-03-3105329340core:IntangibleAssetsOtherThanGoodwill2022-03-3105329340core:ListedExchangeTraded2022-03-3105329340core:UnlistedNon-exchangeTraded2022-03-3105329340core:LandBuildings2021-03-3105329340core:PlantMachinery2021-03-3105329340core:Vehicles2021-03-3105329340core:FurnitureFittings2021-03-3105329340core:OfficeEquipment2021-03-3105329340core:NetGoodwill2021-03-3105329340core:IntangibleAssetsOtherThanGoodwill2021-03-3105329340core:ListedExchangeTraded2021-03-3105329340core:UnlistedNon-exchangeTraded2021-03-3105329340core:LandBuildings2021-04-012022-03-3105329340core:PlantMachinery2021-04-012022-03-3105329340core:Vehicles2021-04-012022-03-3105329340core:FurnitureFittings2021-04-012022-03-3105329340core:OfficeEquipment2021-04-012022-03-3105329340core:NetGoodwill2021-04-012022-03-3105329340core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3105329340core:ListedExchangeTraded2021-04-012022-03-3105329340core:UnlistedNon-exchangeTraded2021-04-012022-03-3105329340core:MoreThanFiveYears2021-04-012022-03-3105329340core:Non-currentFinancialInstruments2022-03-3105329340core:Non-currentFinancialInstruments2021-03-3105329340dpl:CostSales2021-04-012022-03-3105329340dpl:DistributionCosts2021-04-012022-03-3105329340dpl:AdministrativeExpenses2021-04-012022-03-3105329340core:LandBuildings2021-04-012022-03-3105329340core:PlantMachinery2021-04-012022-03-3105329340core:Vehicles2021-04-012022-03-3105329340core:FurnitureFittings2021-04-012022-03-3105329340core:OfficeEquipment2021-04-012022-03-3105329340core:NetGoodwill2021-04-012022-03-3105329340core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3105329340dpl:GroupUndertakings2021-04-012022-03-3105329340dpl:ParticipatingInterests2021-04-012022-03-3105329340dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3105329340core:ListedExchangeTraded2021-04-012022-03-3105329340dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3105329340core:UnlistedNon-exchangeTraded2021-04-012022-03-3105329340dpl:CostSales2020-04-012021-03-3105329340dpl:DistributionCosts2020-04-012021-03-3105329340dpl:AdministrativeExpenses2020-04-012021-03-3105329340core:LandBuildings2020-04-012021-03-3105329340core:PlantMachinery2020-04-012021-03-3105329340core:Vehicles2020-04-012021-03-3105329340core:FurnitureFittings2020-04-012021-03-3105329340core:OfficeEquipment2020-04-012021-03-3105329340core:NetGoodwill2020-04-012021-03-3105329340core:IntangibleAssetsOtherThanGoodwill2020-04-012021-03-3105329340dpl:GroupUndertakings2020-04-012021-03-3105329340dpl:ParticipatingInterests2020-04-012021-03-3105329340dpl:GroupUndertakingscore:ListedExchangeTraded2020-04-012021-03-3105329340core:ListedExchangeTraded2020-04-012021-03-3105329340dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-04-012021-03-3105329340core:UnlistedNon-exchangeTraded2020-04-012021-03-3105329340core:NetGoodwill2022-03-3105329340core:IntangibleAssetsOtherThanGoodwill2022-03-3105329340core:LandBuildings2022-03-3105329340core:PlantMachinery2022-03-3105329340core:Vehicles2022-03-3105329340core:FurnitureFittings2022-03-3105329340core:OfficeEquipment2022-03-3105329340core:AfterOneYear2022-03-3105329340core:WithinOneYear2022-03-3105329340core:ListedExchangeTraded2022-03-3105329340core:UnlistedNon-exchangeTraded2022-03-3105329340core:ShareCapital2022-03-3105329340core:SharePremium2022-03-3105329340core:RevaluationReserve2022-03-3105329340core:OtherReservesSubtotal2022-03-3105329340core:RetainedEarningsAccumulatedLosses2022-03-3105329340core:NetGoodwill2021-03-3105329340core:IntangibleAssetsOtherThanGoodwill2021-03-3105329340core:LandBuildings2021-03-3105329340core:PlantMachinery2021-03-3105329340core:Vehicles2021-03-3105329340core:FurnitureFittings2021-03-3105329340core:OfficeEquipment2021-03-3105329340core:AfterOneYear2021-03-3105329340core:WithinOneYear2021-03-3105329340core:L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C & M Floor and Wall Tiling Limited

Registered Number
05329340
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2022

C & M Floor and Wall Tiling Limited
Company Information
for the year from 1 April 2021 to 31 March 2022

Directors

Ray Anthony Matthews
Rosalia Matthews

Registered Address

Balmoral House
Warwick Court, Park Road
Middleton
M24 1AE

Registered Number

05329340 (England and Wales)
C & M Floor and Wall Tiling Limited
Balance Sheet as at
31 March 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Intangible assets59,00012,000
Tangible assets6189,222137,449
198,222149,449
Current assets
Debtors50,80171,646
Current asset investments43,00043,000
Cash at bank and on hand148,738200,030
242,539314,676
Creditors amounts falling due within one year8(65,323)(117,062)
Net current assets (liabilities)177,216197,614
Total assets less current liabilities375,438347,063
Creditors amounts falling due after one year9(35,821)(10,836)
Provisions for liabilities(21,299)(11,282)
Net assets318,318324,945
Capital and reserves
Called up share capital44
Profit and loss account318,314324,941
Shareholders' funds318,318324,945
The financial statements were approved and authorised for issue by the Board of Directors on 22 June 2022, and are signed on its behalf by:
Ray Anthony Matthews
Director
Registered Company No. 05329340
C & M Floor and Wall Tiling Limited
Notes to the Financial Statements
for the year ended 31 March 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Vehicles5
Office Equipment5
Intangible assets policy
Amortisation is provided in order to write off each asset over its estimated useful economic life.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
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.
4.Employee information

20222021
Average number of employees during the year44
5.Intangible assets

Total

£
Cost or valuation
At 01 April 2160,000
At 31 March 2260,000
Amortisation and impairment
At 01 April 2148,000
Charge for year3,000
At 31 March 2251,000
Net book value
At 31 March 229,000
At 31 March 2112,000
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 21411,936
Additions81,995
Disposals(3,300)
At 31 March 22490,631
Depreciation and impairment
At 01 April 21274,487
Charge for year28,922
On disposals(2,000)
At 31 March 22301,409
Net book value
At 31 March 22189,222
At 31 March 21137,449
7.Debtors within one year

2022

2021

££
Trade debtors / trade receivables30,50166,646
Other debtors20,3005,000
Total50,80171,646
8.Creditors within one year

2022

2021

££
Trade creditors / trade payables37,67820,542
Bank borrowings and overdrafts-50,000
Taxation and social security-22,625
Finance lease and HP contracts21,82417,391
Other creditors1,6462,430
Accrued liabilities and deferred income4,1754,074
Total65,323117,062
9.Creditors after one year

2022

2021

££
Other creditors35,82110,836
Total35,82110,836