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REGISTERED NUMBER: 06452911 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

FOR

CDM INVESTMENTS LIMITED

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023




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 2023







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 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 819,555 833,671

CURRENT ASSETS
Stocks 2,261,814 1,791,814
Debtors 5 1,290,015 218,722
Cash at bank 51,926 7,928
3,603,755 2,018,464
CREDITORS
Amounts falling due within one year 6 3,536,729 2,007,177
NET CURRENT ASSETS 67,026 11,287
TOTAL ASSETS LESS CURRENT
LIABILITIES

886,581

844,958

CREDITORS
Amounts falling due after more than one
year

7

431,383

377,750
NET ASSETS 455,198 467,208

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 8 334,579 348,567
Retained earnings 120,519 118,541
SHAREHOLDERS' FUNDS 455,198 467,208

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

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

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

BALANCE SHEET - continued
31ST 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 25th September 2023 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 2023

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

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 (2022 - 1 ) .

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST OR VALUATION
At 1st April 2022
and 31st March 2023 875,000 1,550 876,550
DEPRECIATION
At 1st April 2022 41,964 915 42,879
Charge for year 13,989 127 14,116
At 31st March 2023 55,953 1,042 56,995
NET BOOK VALUE
At 31st March 2023 819,047 508 819,555
At 31st March 2022 833,036 635 833,671

Cost or valuation at 31st March 2023 is represented by:

Freehold Plant and
property machinery Totals
£    £    £   
Valuation in 2023 875,000 1,550 876,550

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

2023 2022
£    £   
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 .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 54,072 42,072
Other debtors 1,235,943 176,650
1,290,015 218,722

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 20,005 31,047
Trade creditors 2,128,992 938,005
Taxation and social security 14,650 33,606
Other creditors 1,373,082 1,004,519
3,536,729 2,007,177

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 431,383 377,750

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 431,383 377,750

8. RESERVES
Revaluation
reserve
£   
At 1st April 2022 348,567
Property depreciation (13,988 )

At 31st March 2023 334,579

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 2023 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


25th September 2023