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REGISTERED NUMBER: 02449028 (England and Wales)

| C & M COMMUNICATIONS CONSULTANTS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2023 |

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

C & M COMMUNICATIONS CONSULTANTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2023

| DIRECTOR: | C Michaelides

| SECRETARY: | Mrs P M Michaelides

| REGISTERED OFFICE: | El Pueblo

| Dunwood Hill

| Shootash

| Romsey

| Hampshire

| SO51 6FD

| REGISTERED NUMBER: | 02449028 (England and Wales)

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

BALANCE SHEET

31 MARCH 2023

| 2023 |  | 2022

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 148,075 |  | 152,069 |  |

Investments | 5 | 987,092 |  | 1,054,467 |  |

1,135,167 |  | 1,206,536 |  |

CURRENT ASSETS

Debtors | 6 | 218,501 |  | 20,449 |  |

Investments | 7 | 870,345 |  | 808,487 |  |

Cash at bank | 87,511 |  | 256,068 |  |

1,176,357 |  | 1,085,004 |  |

CREDITORS

Amounts falling due within one year | 8 | (113,349 | ) | (21,743 | ) |

NET CURRENT ASSETS | 1,063,008 |  | 1,063,261 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,198,175 |  | 2,269,797 |  |

PROVISIONS FOR LIABILITIES | (9,989 | ) | (26,958 | ) |

NET ASSETS | 2,188,186 |  | 2,242,839 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Non-distributable reserve | 29,437 |  | 79,968 |  |

Retained earnings | 2,158,649 |  | 2,162,771 |  |

SHAREHOLDERS' FUNDS | 2,188,186 |  | 2,242,839 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

BALANCE SHEET - continued

31 MARCH 2023

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 11 September 2023 and were signed by:

C Michaelides - Director

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1. | STATUTORY INFORMATION

| C & M Communications Consultants 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

| The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Turnover

| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | 20% & 33% Straight line

| Fixtures & equipment | - | 15% Straight line and Straight line over 4 years

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2022 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Fixtures |

| property |  | & equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2022

| and 31 March 2023 | 224,806 |  | 31,184 |  | 255,990 |  |

| DEPRECIATION

| At 1 April 2022 | 73,944 |  | 29,977 |  | 103,921 |  |

| Charge for year | 3,496 |  | 498 |  | 3,994 |  |

| At 31 March 2023 | 77,440 |  | 30,475 |  | 107,915 |  |

| NET BOOK VALUE

| At 31 March 2023 | 147,366 |  | 709 |  | 148,075 |  |

| At 31 March 2022 | 150,862 |  | 1,207 |  | 152,069 |  |

| Included in cost of land and buildings is freehold land of £ 50,000 (2022 - £ 50,000 ) which is not depreciated.

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2023

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 April 2022 | 1,054,467 |  |

| Revaluations | (67,375 | ) |

| At 31 March 2023 | 987,092 |  |

| NET BOOK VALUE

| At 31 March 2023 | 987,092 |  |

| At 31 March 2022 | 1,054,467 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2023 | 2022 |

£ | £ |

| Trade debtors | 215,848 |  | 20,449 |  |

| Other debtors | 2,653 |  | - |  |

218,501 |  | 20,449 |  |

7. | CURRENT ASSET INVESTMENTS

2023 | 2022 |

£ | £ |

| Long term cash deposits | 870,345 |  | 808,487 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2023 | 2022 |

£ | £ |

| Trade creditors | 72,815 |  | 686 |  |

| Taxation and social security | 20,448 |  | 6,162 |  |

| Other creditors | 20,086 |  | 14,895 |  |

113,349 |  | 21,743 |  |