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Registered Number: 11941748
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 April 2023

for

C & M LETTINGS LTD

Accountants report

You consider that the company is exempt from an audit for the year ended 30 April 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Douglas Marshall
30 April 2023



....................................................
Wyre Business Consultants Ltd
26 Church Street
Kidderminster
DY10 2AR
31 August 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,110,157    1,101,702 
1,110,157    1,101,702 
Current assets      
Debtors 2,070    13,303 
Cash at bank and in hand 237,665    221,657 
239,735    234,960 
Creditors: amount falling due within one year (523,556)   (513,138)
Net current liabilities (283,821)   (278,178)
 
Total assets less current liabilities 826,336    823,524 
Provisions for liabilities (155,782)   (155,782)
Net assets 670,554    667,742 
 

Capital and reserves
     
Called up share capital 100    100 
General Reserves 4 625,337    625,337 
Profit and loss account 45,117    42,305 
Shareholder's funds 670,554    667,742 
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 31 August 2023 and were signed by:


-------------------------------
Mr M Walton
Director
2
General Information
C & M Lettings Ltd is a private company, limited by shares, registered in England and Wales, registration number 11941748, registration address 179 Redhill Road, Birmingham, West Midlands, B31 3NR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33% Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Investment properties   Total
  £   £   £   £   £   £
At 01 May 2022 557      998    1,300    1,100,957    1,103,812 
Additions   9,293          9,293 
Disposals          
At 30 April 2023 557    9,293    998    1,300    1,100,957    1,113,105 
Depreciation
At 01 May 2022 321      488    1,301      2,110 
Charge for year 59    678    102    (1)     838 
On disposals          
At 30 April 2023 380    678    590    1,300      2,948 
Net book values
Closing balance as at 30 April 2023 177    8,615    408      1,100,957    1,110,157 
Opening balance as at 01 May 2022 236      510    (1)   1,100,957    1,101,702 


4.

General Reserves

2023
£
  2022
£
Other reserves 625,337    625,337 
625,337    625,337 

3