Registered number
07854466
CMT+ Limited
Filleted Accounts
30 June 2023
CMT+ Limited
Registered number: 07854466
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Current assets
Debtors 5 171,251 2,022
Cash at bank and in hand - 169,378
171,251 171,400
Creditors: amounts falling due within one year 6 (5,570) (3,520)
Net current assets 165,681 167,880
Net assets 165,681 167,880
Capital and reserves
Called up share capital 1 1
Profit and loss account 165,680 167,879
Shareholders' funds 165,681 167,880
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr J Silva
Director
Approved by the board on 18 March 2024
CMT+ Limited
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
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
The company had no turnover during the year or in the preceding year.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: Indra Raj Giri ACA, FCCA
Firm: Makesworth Audit Services Ltd
Date of audit report: 18 March 2024
3 Employees 2023 2022
Number Number
Average number of persons (including directors) employed by the company 2 2
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2022 1,466
At 30 June 2023 1,466
Depreciation
At 1 July 2022 1,466
At 30 June 2023 1,466
Net book value
At 30 June 2023 -
5 Debtors 2023 2022
£ £
Amounts owed by related undertakings 167,102 -
Other debtors 4,149 2,022
171,251 2,022
6 Creditors: amounts falling due within one year 2023 2022
£ £
Amounts owed to related undertakings - 1,920
Other creditors 5,570 1,600
5,570 3,520
7 Related party transactions
Included within debtors is an amount of £167,102 (2022: £nil) owed by a realted entity.

Included within creditors is an amount of £nil (2022: £1,920) owed to a related entity.
8 Controlling party
The immediate parent company is Scalian Op, France, a company incorporated in France. The company's ultimate controlling party and ultimate parent undertaking who draw up the Consolidated Financial Statements of the smallest and largest group of which the company is a member is Upscale Group SAS, a company incorporated in France. Copies of Upscale Group SAS Consolidated Financial Statements can be obtained from 14 rue Mesple, 31100 Toulouse, France.
9 Other information
CMT+ Limited is a private company limited by shares and incorporated in England. Its registered office is:
118 High Street Staple Hill
Bristol
BS16 5HH
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