IRIS Accounts Production v24.1.9.2 09849737 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary 1.00000 B Ordinary 1.00000 19096 17734 19096 19096 17734 19096 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh098497372023-03-31098497372024-03-31098497372023-04-012024-03-31098497372022-03-31098497372022-04-012023-03-31098497372023-03-3109849737ns15:EnglandWales2023-04-012024-03-3109849737ns14:PoundSterling2023-04-012024-03-3109849737ns10:Director12023-04-012024-03-3109849737ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3109849737ns10:SmallEntities2023-04-012024-03-3109849737ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3109849737ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3109849737ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3109849737ns10:FullAccounts2023-04-012024-03-3109849737ns10:OrdinaryShareClass12023-04-012024-03-3109849737ns10:OrdinaryShareClass22023-04-012024-03-310984973742ns10:Director22023-03-310984973742ns10:Director22022-03-310984973742ns10:Director22022-04-012023-03-310984973742ns10:Director22023-04-012024-03-310984973742ns10:Director22023-03-3109849737ns5:CurrentFinancialInstruments2024-03-3109849737ns5:CurrentFinancialInstruments2023-03-3109849737ns5:ShareCapital2024-03-3109849737ns5:ShareCapital2023-03-3109849737ns5:RetainedEarningsAccumulatedLosses2024-03-3109849737ns5:RetainedEarningsAccumulatedLosses2023-03-3109849737ns5:FurnitureFittings2023-04-012024-03-3109849737ns5:ComputerEquipment2023-04-012024-03-3109849737ns5:FurnitureFittings2023-03-3109849737ns5:ComputerEquipment2023-03-3109849737ns5:FurnitureFittings2024-03-3109849737ns5:ComputerEquipment2024-03-3109849737ns5:FurnitureFittings2023-03-3109849737ns5:ComputerEquipment2023-03-3109849737ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3109849737ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3109849737ns5:DeferredTaxation2023-03-3109849737ns5:DeferredTaxation2023-04-012024-03-3109849737ns5:DeferredTaxation2024-03-3109849737ns10:OrdinaryShareClass12024-03-3109849737ns10:OrdinaryShareClass22024-03-3109849737ns10:Director22023-04-012024-03-31098497371ns10:Director12023-03-31098497371ns10:Director12022-03-31098497371ns10:Director12023-04-012024-03-31098497371ns10:Director12022-04-012023-03-31098497371ns10:Director12024-03-31098497371ns10:Director12023-03-31
REGISTERED NUMBER: 09849737 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

CMR OPTIONS LTD

CMR OPTIONS LTD (REGISTERED NUMBER: 09849737)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Balance sheet 1

Notes to the financial statements 2


CMR OPTIONS LTD (REGISTERED NUMBER: 09849737)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 2,664 2,638

Current assets
Debtors 5 16,818 19,626
Cash at bank 28,565 47,141
45,383 66,767
Creditors
Amounts falling due within one year 6 12,959 6,529
Net current assets 32,424 60,238
Total assets less current liabilities 35,088 62,876

Provisions for liabilities 7 506 501
Net assets 34,582 62,375

Capital and reserves
Called up share capital 8 100 100
Retained earnings 34,482 62,275
Shareholders' funds 34,582 62,375

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2024 and were signed on its behalf by:





Mrs C Reeves - Director


CMR OPTIONS LTD (REGISTERED NUMBER: 09849737)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. Statutory information

CMR Options Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09849737. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH.

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.

Turnover
Turnover represents income receivable from security consultancy services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year 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 balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

CMR OPTIONS LTD (REGISTERED NUMBER: 09849737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 April 2023 500 5,940 6,440
Additions - 1,758 1,758
Disposals - (1,748 ) (1,748 )
At 31 March 2024 500 5,950 6,450
Depreciation
At 1 April 2023 433 3,369 3,802
Charge for year 17 872 889
Eliminated on disposal - (905 ) (905 )
At 31 March 2024 450 3,336 3,786
Net book value
At 31 March 2024 50 2,614 2,664
At 31 March 2023 67 2,571 2,638

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 16,040 -
Directors' current accounts - 19,096
Prepayments 778 530
16,818 19,626

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Tax 1,920 4,286
Social security and other taxes 107 107
Directors' current accounts 8,689 -
Accruals and deferred income 2,243 2,136
12,959 6,529

7. Provisions for liabilities
2024 2023
£    £   
Deferred tax 506 501

Deferred
tax
£   
Balance at 1 April 2023 501
Charge to Income statement during year 5
Balance at 31 March 2024 506

CMR OPTIONS LTD (REGISTERED NUMBER: 09849737)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
90 Ordinary £1 90 90
10 B Ordinary £1 10 10
100 100

9. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Mrs C Reeves and Mr M C Reeves
Balance outstanding at start of year 19,096 17,734
Amounts advanced - 19,096
Amounts repaid (19,096 ) (17,734 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 19,096

10. Ultimate controlling party

The Company is under the control of the director, Mrs C Reeves, who owns 90% of the issued voting share capital of the Company.