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REGISTERED NUMBER: 02187713 (England and Wales)















Financial Statements for the Year Ended 31 July 2023

for

CMK (Treatments) Limited

CMK (Treatments) Limited (Registered number: 02187713)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CMK (Treatments) Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Mr J W Gardiner
Mr B R Gardiner
Mrs J Gardiner
Mrs L S Gardiner
Ms L D Store
Mr B J Store
Mr D De Sousa





REGISTERED OFFICE: Unit 12
Granada Industrial Estate
Demuth Way
Oldbury
West Midlands
B69 4LH





REGISTERED NUMBER: 02187713 (England and Wales)





ACCOUNTANTS: Haines Watts Wolverhampton Limited
Keepers Lane
The Wergs
Wolverhampton
West Midlands
WV6 8UA

CMK (Treatments) Limited (Registered number: 02187713)

Balance Sheet
31 July 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 186,380 191,663
Debtors 5 922,903 1,971,796
Cash at bank and in hand 577,248 303,696
1,686,531 2,467,155
CREDITORS
Amounts falling due within one year 6 1,032,084 1,748,236
NET CURRENT ASSETS 654,447 718,919
TOTAL ASSETS LESS CURRENT
LIABILITIES

654,447

718,919

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 654,445 718,917
SHAREHOLDERS' FUNDS 654,447 718,919

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 April 2024 and were signed on its behalf by:





Mr B R Gardiner - Director


CMK (Treatments) Limited (Registered number: 02187713)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

CMK (Treatments) 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.

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the Directors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
The turnover shown in the profit and loss account is the amount receivable for the provision of goods and services falling within the Company's activities, net of Value Added Tax, rebates and trade discounts. Turnover from the provision of goods and services are recognised in the accounting period in which the Company obtains the right to consideration in exchange for its performance and when the amounts to be recognised are fixed or determinable and collectability is reasonably assured.

Tangible fixed assets
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Leasehold Property 4% straight line

Stocks and work in progress
Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
Resale stocks have been valued at the lower of cost and estimated selling price less costs to sell.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.

CMK (Treatments) Limited (Registered number: 02187713)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2022 - 57 ) .

4. TANGIBLE FIXED ASSETS
Leasehold
property
£   
COST
At 1 August 2022
and 31 July 2023 96,365
DEPRECIATION
At 1 August 2022
and 31 July 2023 96,365
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 745,539 1,357,123
Amounts owed by group undertakings 14,608 364,608
Other debtors 162,756 250,065
922,903 1,971,796

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 288,774 385,040
Amounts owed to group undertakings 396,156 233,873
Taxation and social security 202,139 486,125
Other creditors 145,015 643,198
1,032,084 1,748,236

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

CMK (Treatments) Limited (Registered number: 02187713)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

8. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £53,023 (2022 - £82,559).

9. ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Gardsbros Group Limited, a company registered in England and Wales. The immediate parent undertaking is CMK Group Limited, a company registered in England and Wales. The registered office for both the immediate and ultimate parent company is Unit 12 Granada Industrial Estate, Demuth Way, Oldbury, West Midlands, B69 4LH.