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REGISTERED NUMBER: 14482077 (England and Wales)














Unaudited Financial Statements

for the Period

14 November 2022 to 31 March 2024

for

CMBT Group Ltd

CMBT Group Ltd (Registered number: 14482077)






Contents of the Financial Statements
for the Period 14 November 2022 to 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

CMBT Group Ltd

Company Information
for the Period 14 November 2022 to 31 March 2024







DIRECTORS: C Mabbott
Mrs A Mabbott





REGISTERED OFFICE: The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS





REGISTERED NUMBER: 14482077 (England and Wales)





ACCOUNTANTS: GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS

CMBT Group Ltd (Registered number: 14482077)

Statement of Financial Position
31 March 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 2,664
Investments 5 59,348
62,012

CURRENT ASSETS
Debtors 6 12,567
Cash at bank 50,102
62,669
CREDITORS
Amounts falling due within one year 7 68,640
NET CURRENT LIABILITIES (5,971 )
TOTAL ASSETS LESS CURRENT LIABILITIES 56,041

CAPITAL AND RESERVES
Called up share capital 8 300
Retained earnings 55,741
SHAREHOLDERS' FUNDS 56,041

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 August 2024 and were signed on its behalf by:





C Mabbott - Director


CMBT Group Ltd (Registered number: 14482077)

Notes to the Financial Statements
for the Period 14 November 2022 to 31 March 2024

1. STATUTORY INFORMATION

CMBT Group Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

There were no material departures from that standard.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from the provision of consultancy services is recognised when the service is provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Fixtures and Fittings - 25% reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

CMBT Group Ltd (Registered number: 14482077)

Notes to the Financial Statements - continued
for the Period 14 November 2022 to 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
Additions 792 3,540 4,332
At 31 March 2024 792 3,540 4,332
DEPRECIATION
Charge for period 209 1,459 1,668
At 31 March 2024 209 1,459 1,668
NET BOOK VALUE
At 31 March 2024 583 2,081 2,664

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 59,348
At 31 March 2024 59,348
NET BOOK VALUE
At 31 March 2024 59,348

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Directors' current accounts 12,447
Deferred tax asset 120
12,567

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Tax 49,828
VAT 17,462
Accrued expenses 1,350
68,640

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100
100 A Ordinary £1 100
100 B Ordinary £1 100
300

CMBT Group Ltd (Registered number: 14482077)

Notes to the Financial Statements - continued
for the Period 14 November 2022 to 31 March 2024

8. CALLED UP SHARE CAPITAL - continued

The following shares were issued during the period for cash at par :

100 Ordinary shares of £1
100 A Ordinary shares of £1
100 B Ordinary shares of £1

9. RELATED PARTY DISCLOSURES

The amount outstanding at the year end due from the directors was £12,447.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
CMBT Group Ltd

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 CMBT Group Ltd for the period ended 31 March 2024 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity 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 Board of Directors of CMBT Group Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CMBT Group Ltd and state those matters that we have agreed to state to the Board of Directors of CMBT Group Ltd, as a body, 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 CMBT Group Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CMBT Group Ltd 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 CMBT Group Ltd. You consider that CMBT Group Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of CMBT Group Ltd. 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.






GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS


2 August 2024