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Company Registration No. 04814575 (England and Wales)
CMB Contractors Limited Unaudited accounts for the year ended 30 June 2024
CMB Contractors Limited Unaudited accounts Contents
Page
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CMB Contractors Limited Company Information for the year ended 30 June 2024
Director
Christopher Martin Bland
Secretary
Anne Christine Bland
Company Number
04814575 (England and Wales)
Registered Office
51 Wilmslow Road Cheadle Stockport Cheshire SK8 1HG England
Accountants
SJM Accounting Services 51 Wilmslow Road Cheadle Stockport Cheshire SK8 1HG
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CMB Contractors Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,891 
9,745 
Current assets
Debtors
7,457 
7,173 
Cash at bank and in hand
11,702 
10,178 
19,159 
17,351 
Creditors: amounts falling due within one year
(12,501)
(13,303)
Net current assets
6,658 
4,048 
Total assets less current liabilities
14,549 
13,793 
Provisions for liabilities
Deferred tax
(1,499)
(1,852)
Net assets
13,050 
11,941 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
13,048 
11,939 
Shareholders' funds
13,050 
11,941 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 July 2024 and were signed on its behalf by
Christopher Martin Bland Director Company Registration No. 04814575
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CMB Contractors Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
CMB Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 04814575. The registered office is 51 Wilmslow Road, Cheadle, Stockport, Cheshire, SK8 1HG, England. The principal place of business is 160 Mile End Road, Stockport, Cheshire, SK2 6BY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
33% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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CMB Contractors Limited Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
18,678 
3,537 
22,215 
Additions
423 
268 
691 
At 30 June 2024
19,101 
3,805 
22,906 
Depreciation
At 1 July 2023
8,933 
3,537 
12,470 
Charge for the year
2,456 
89 
2,545 
At 30 June 2024
11,389 
3,626 
15,015 
Net book value
At 30 June 2024
7,712 
179 
7,891 
At 30 June 2023
9,745 
- 
9,745 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
152 
438 
Trade debtors
1,300 
- 
Accrued income and prepayments
1,041 
2,384 
Other debtors
4,964 
4,351 
7,457 
7,173 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
9,607 
9,889 
Other creditors
533 
546 
Loans from directors
1,532 
2,085 
Accruals
829 
783 
12,501 
13,303 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
1,499 
1,852 
2024 
2023 
£ 
£ 
Provision at start of year
1,852 
605 
(Credited)/charged to the profit and loss account
(353)
1,247 
Provision at end of year
1,499 
1,852 
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CMB Contractors Limited Notes to the Accounts for the year ended 30 June 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Transactions with related parties
CM Bland Director and shareholder Dividends paid in the year £33,303 (2023: £35,900) Loan account due to CM Bland £1,532 (2023: due to CM Bland £2,085)
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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