2023-03-012024-02-282024-02-28falseSC556674CM RESOURCE CONSULTANCY 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CM RESOURCE CONSULTANCY LIMITED

Registered Number
SC556674
(Scotland)

Unaudited Financial Statements for the Period ended
28 February 2024

CM RESOURCE CONSULTANCY LIMITED
Company Information
for the period from 1 March 2023 to 28 February 2024

Directors

Mrs Alison Mann
Mr Colin Mann

Registered Address

Kirks Cottage
Muckhart
Dollar
FK14 7JH

Registered Number

SC556674 (Scotland)
CM RESOURCE CONSULTANCY LIMITED
Balance Sheet as at
28 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets322,9399,656
22,9399,656
Current assets
Stocks4,6674,667
Debtors44,2173,601
Cash at bank and on hand32,70368,823
41,58777,091
Creditors amounts falling due within one year5(1,837)(21,050)
Net current assets (liabilities)39,75056,041
Total assets less current liabilities62,68965,697
Net assets62,68965,697
Capital and reserves
Called up share capital22
Profit and loss account62,68765,695
Shareholders' funds62,68965,697
The financial statements were approved and authorised for issue by the Board of Directors on 22 July 2024, and are signed on its behalf by:
Mr Colin Mann
Director
Registered Company No. SC556674
CM RESOURCE CONSULTANCY LIMITED
Notes to the Financial Statements
for the period ended 28 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-3
Vehicles25-
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 March 2326,22310,29136,514
Additions29,19486830,062
Disposals(26,223)(3,958)(30,181)
At 28 February 2429,1947,20136,395
Depreciation and impairment
At 01 March 2317,9278,93126,858
Charge for year7,2991,1848,483
On disposals(17,927)(3,958)(21,885)
At 28 February 247,2996,15713,456
Net book value
At 28 February 2421,8951,04422,939
At 28 February 238,2961,3609,656
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,732810
Other debtors2341,684
Prepayments and accrued income2,2511,107
Total4,2173,601
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-900
Taxation and social security1,08717,812
Other creditors-479
Accrued liabilities and deferred income7501,859
Total1,83721,050
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr Colin Mann02340234
02340234
The above loan is included in other debtors and has been repaid since the year end.