2023-04-012024-03-312024-03-31false05329340C & M Floor and Wall Tiling Limited2024-09-1143330iso4217:GBPxbrli:pure053293402023-04-01053293402024-03-31053293402023-04-012024-03-31053293402022-04-01053293402023-03-31053293402022-04-012023-03-3105329340bus:SmallEntities2023-04-012024-03-3105329340bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3105329340bus:AbridgedAccounts2023-04-012024-03-3105329340bus:PrivateLimitedCompanyLtd2023-04-012024-03-3105329340core:WithinOneYear2024-03-3105329340core:AfterOneYear2024-03-3105329340core:WithinOneYear2023-03-3105329340core:AfterOneYear2023-03-3105329340core:ShareCapital2024-03-3105329340core:SharePremium2024-03-3105329340core:RevaluationReserve2024-03-3105329340core:OtherReservesSubtotal2024-03-3105329340core:RetainedEarningsAccumulatedLosses2024-03-3105329340core:ShareCapital2023-03-3105329340core:SharePremium2023-03-3105329340core:RevaluationReserve2023-03-3105329340core:OtherReservesSubtotal2023-03-3105329340core:RetainedEarningsAccumulatedLosses2023-03-3105329340core:LandBuildings2024-03-3105329340core:PlantMachinery2024-03-3105329340core:Vehicles2024-03-3105329340core:FurnitureFittings2024-03-3105329340core:OfficeEquipment2024-03-3105329340core:NetGoodwill2024-03-3105329340core:IntangibleAssetsOtherThanGoodwill2024-03-3105329340core:ListedExchangeTraded2024-03-3105329340core:UnlistedNon-exchangeTraded2024-03-3105329340core:LandBuildings2023-03-3105329340core:PlantMachinery2023-03-3105329340core:Vehicles2023-03-3105329340core:FurnitureFittings2023-03-3105329340core:OfficeEquipment2023-03-3105329340core:NetGoodwill2023-03-3105329340core:IntangibleAssetsOtherThanGoodwill2023-03-3105329340core:ListedExchangeTraded2023-03-3105329340core:UnlistedNon-exchangeTraded2023-03-3105329340core:LandBuildings2023-04-012024-03-3105329340core:PlantMachinery2023-04-012024-03-3105329340core:Vehicles2023-04-012024-03-3105329340core:FurnitureFittings2023-04-012024-03-3105329340core:OfficeEquipment2023-04-012024-03-3105329340core:NetGoodwill2023-04-012024-03-3105329340core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105329340core:ListedExchangeTraded2023-04-012024-03-3105329340core:UnlistedNon-exchangeTraded2023-04-012024-03-3105329340core:MoreThanFiveYears2023-04-012024-03-3105329340core:Non-currentFinancialInstruments2024-03-3105329340core:Non-currentFinancialInstruments2023-03-3105329340dpl:CostSales2023-04-012024-03-3105329340dpl:DistributionCosts2023-04-012024-03-3105329340core:LandBuildings2023-04-012024-03-3105329340core:PlantMachinery2023-04-012024-03-3105329340core:Vehicles2023-04-012024-03-3105329340core:FurnitureFittings2023-04-012024-03-3105329340core:OfficeEquipment2023-04-012024-03-3105329340dpl:AdministrativeExpenses2023-04-012024-03-3105329340core:NetGoodwill2023-04-012024-03-3105329340core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3105329340dpl:GroupUndertakings2023-04-012024-03-3105329340dpl:ParticipatingInterests2023-04-012024-03-3105329340dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3105329340core:ListedExchangeTraded2023-04-012024-03-3105329340dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3105329340core:UnlistedNon-exchangeTraded2023-04-012024-03-3105329340dpl:CostSales2022-04-012023-03-3105329340dpl:DistributionCosts2022-04-012023-03-3105329340core:LandBuildings2022-04-012023-03-3105329340core:PlantMachinery2022-04-012023-03-3105329340core:Vehicles2022-04-012023-03-3105329340core:FurnitureFittings2022-04-012023-03-3105329340core:OfficeEquipment2022-04-012023-03-3105329340dpl:AdministrativeExpenses2022-04-012023-03-3105329340core:NetGoodwill2022-04-012023-03-3105329340core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3105329340dpl:GroupUndertakings2022-04-012023-03-3105329340dpl:ParticipatingInterests2022-04-012023-03-3105329340dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3105329340core:ListedExchangeTraded2022-04-012023-03-3105329340dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3105329340core:UnlistedNon-exchangeTraded2022-04-012023-03-3105329340core:NetGoodwill2024-03-3105329340core:IntangibleAssetsOtherThanGoodwill2024-03-3105329340core:LandBuildings2024-03-3105329340core:PlantMachinery2024-03-3105329340core:Vehicles2024-03-3105329340core:FurnitureFittings2024-03-3105329340core:OfficeEquipment2024-03-3105329340core:AfterOneYear2024-03-3105329340core:WithinOneYear2024-03-3105329340core:ListedExchangeTraded2024-03-3105329340core:UnlistedNon-exchangeTraded2024-03-3105329340core:ShareCapital2024-03-3105329340core:SharePremium2024-03-3105329340core:RevaluationReserve2024-03-3105329340core:OtherReservesSubtotal2024-03-3105329340core:RetainedEarningsAccumulatedLosses2024-03-3105329340core:NetGoodwill2023-03-3105329340core:IntangibleAssetsOtherThanGoodwill2023-03-3105329340core:LandBuildings2023-03-3105329340core:PlantMachinery2023-03-3105329340core:Vehicles2023-03-3105329340core:FurnitureFittings2023-03-3105329340core:OfficeEquipment2023-03-3105329340core:AfterOneYear2023-03-3105329340core:WithinOneYear2023-03-3105329340core:ListedExchangeTraded2023-03-3105329340core:UnlistedNon-exchangeTraded2023-03-3105329340core:ShareCapital2023-03-3105329340core:SharePremium2023-03-3105329340core:RevaluationReserve2023-03-3105329340core:OtherReservesSubtotal2023-03-3105329340core:RetainedEarningsAccumulatedLosses2023-03-3105329340core:NetGoodwill2022-04-0105329340core:IntangibleAssetsOtherThanGoodwill2022-04-0105329340core:LandBuildings2022-04-0105329340core:PlantMachinery2022-04-0105329340core:Vehicles2022-04-0105329340core:FurnitureFittings2022-04-0105329340core:OfficeEquipment2022-04-0105329340core:AfterOneYear2022-04-0105329340core:WithinOneYear2022-04-0105329340core:ListedExchangeTraded2022-04-0105329340core:UnlistedNon-exchangeTraded2022-04-0105329340core:ShareCapital2022-04-0105329340core:SharePremium2022-04-0105329340core:RevaluationReserve2022-04-0105329340core:OtherReservesSubtotal2022-04-0105329340core:RetainedEarningsAccumulatedLosses2022-04-0105329340core:AfterOneYear2023-04-012024-03-3105329340core:WithinOneYear2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3105329340core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3105329340core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3105329340core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3105329340core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3105329340core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3105329340core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3105329340core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3105329340core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3105329340core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3105329340core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3105329340core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3105329340core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3105329340core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3105329340core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3105329340core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3105329340core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3105329340core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3105329340core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3105329340bus:Director12023-04-012024-03-3105329340bus:Director22023-04-012024-03-31

C & M Floor and Wall Tiling Limited

Registered Number
05329340
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

C & M Floor and Wall Tiling Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Ray Anthony Matthews
Rosalia Matthews

Registered Address

Balmoral House
Warwick Court, Park Road
Middleton
M24 1AE

Registered Number

05329340 (England and Wales)
C & M Floor and Wall Tiling Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets33,0006,000
Tangible assets4223,221190,892
226,221196,892
Current assets
Debtors5231,085123,428
Current asset investments43,00043,000
Cash at bank and on hand115,31279,633
389,397246,061
Creditors amounts falling due within one year6(182,815)(66,663)
Net current assets (liabilities)206,582179,398
Total assets less current liabilities432,803376,290
Creditors amounts falling due after one year7(24,062)(18,311)
Provisions for liabilities(40,690)(32,042)
Net assets368,051325,937
Capital and reserves
Called up share capital44
Profit and loss account368,047325,933
Shareholders' funds368,051325,937
The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2024, and are signed on its behalf by:
Ray Anthony Matthews
Director
Registered Company No. 05329340
C & M Floor and Wall Tiling Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Amortisation is provided in order to write off each asset over its estimated useful economic life.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.Average number of employees

20242023
Average number of employees during the year44
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2360,000
At 31 March 2460,000
Amortisation and impairment
At 01 April 2354,000
Charge for year3,000
At 31 March 2457,000
Net book value
At 31 March 243,000
At 31 March 236,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23506,302
Additions52,208
At 31 March 24558,511
Depreciation and impairment
At 01 April 23315,409
Charge for year19,880
At 31 March 24335,289
Net book value
At 31 March 24223,221
At 31 March 23190,892
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables84,39321,225
Other debtors146,692100,298
Prepayments and accrued income-1,905
Total231,085123,428
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables84,38531,404
Taxation and social security43,05712,787
Finance lease and HP contracts24,24917,510
Other creditors25,969539
Accrued liabilities and deferred income5,1554,423
Total182,81566,663
7.Creditors: amounts due after one year

2024

2023

££
Other creditors24,06218,311
Total24,06218,311
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts24,06218,311