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REGISTERED NUMBER: 06452911 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

CDM INVESTMENTS LIMITED

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CDM INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTOR: W T McDermott





REGISTERED OFFICE: Regulation House,
Unit 8a, Centre 21
Bridge Lane
Woolston, Warrington
Cheshire
WA1 4AW





REGISTERED NUMBER: 06452911 (England and Wales)





ACCOUNTANTS: Hunter Healey Limited
Abacus House
450 Warrington Road
Culcheth
Warrington
Cheshire
WA3 5QX

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

BALANCE SHEET
31ST MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 805,465 819,555

CURRENT ASSETS
Stocks 3,703,859 2,261,814
Debtors 5 2,355,015 1,290,015
Cash at bank 364,255 51,926
6,423,129 3,603,755
CREDITORS
Amounts falling due within one year 6 6,357,342 3,536,729
NET CURRENT ASSETS 65,787 67,026
TOTAL ASSETS LESS CURRENT
LIABILITIES

871,252

886,581

CREDITORS
Amounts falling due after more than
one year

7

422,853

431,383
NET ASSETS 448,399 455,198

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

BALANCE SHEET - continued
31ST MARCH 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 8 320,591 334,579
Retained earnings 127,708 120,519
SHAREHOLDERS' FUNDS 448,399 455,198

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 9th September 2024 and were signed by:





W T McDermott - Director


CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

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

1. STATUTORY INFORMATION

CDM Investments Limited 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.

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 as modified by the revaluation of certain assets.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - in accordance with the property
Plant and machinery - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

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

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST OR VALUATION
At 1st April 2023
and 31st March 2024 875,000 1,550 876,550
DEPRECIATION
At 1st April 2023 55,953 1,042 56,995
Charge for year 13,988 102 14,090
At 31st March 2024 69,941 1,144 71,085
NET BOOK VALUE
At 31st March 2024 805,059 406 805,465
At 31st March 2023 819,047 508 819,555

Cost or valuation at 31st March 2024 is represented by:

Freehold Plant and
property machinery Totals
£    £    £   
Valuation in 2024 875,000 1,550 876,550

If Freehold properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 366,707 366,707
Aggregate depreciation 65,166 65,166

Value of land in freehold land and buildings 301,541 301,541

Freehold properties were valued on an open market basis on 31st March 2019 by Morgan Williams Chartered Surveyors .

CDM INVESTMENTS LIMITED (REGISTERED NUMBER: 06452911)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 66,072 54,072
Other debtors 2,288,943 1,235,943
2,355,015 1,290,015

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,384,382 20,005
Trade creditors 3,429,606 2,128,992
Taxation and social security 17,443 14,650
Other creditors 1,525,911 1,373,082
6,357,342 3,536,729

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
2024 2023
£    £   
Bank loans 422,853 431,383

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 422,853 431,383

8. RESERVES
Revaluation
reserve
£   
At 1st April 2023 334,579
Property depreciation (13,988 )

At 31st March 2024 320,591