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Registered number: 12960050
CM Lawns Ltd
Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12960050
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,000 1,500
Tangible Assets 5 6,754 9,006
7,754 10,506
CURRENT ASSETS
Debtors 6 1,685 4,432
Cash at bank and in hand 2,022 1,862
3,707 6,294
Creditors: Amounts Falling Due Within One Year 7 (30,062 ) (39,307 )
NET CURRENT ASSETS (LIABILITIES) (26,355 ) (33,013 )
TOTAL ASSETS LESS CURRENT LIABILITIES (18,601 ) (22,507 )
NET LIABILITIES (18,601 ) (22,507 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (18,602 ) (22,508 )
SHAREHOLDERS' FUNDS (18,601) (22,507)
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Radko Yordanov
Director
4 July 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CM Lawns Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12960050 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are franchise licences. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
Computer Equipment 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 2,500
As at 31 March 2024 2,500
Amortisation
As at 1 April 2023 1,000
Provided during the period 500
As at 31 March 2024 1,500
Net Book Value
As at 31 March 2024 1,000
As at 1 April 2023 1,500
Page 3
Page 4
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 13,023 1,458 14,481
As at 31 March 2024 13,023 1,458 14,481
Depreciation
As at 1 April 2023 4,837 638 5,475
Provided during the period 2,047 205 2,252
As at 31 March 2024 6,884 843 7,727
Net Book Value
As at 31 March 2024 6,139 615 6,754
As at 1 April 2023 8,186 820 9,006
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,685 4,432
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 30,040 39,304
Taxation and social security 22 3
30,062 39,307
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4