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REGISTERED NUMBER: 02449028 (England and Wales)












C & M COMMUNICATIONS CONSULTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & M COMMUNICATIONS CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: C Michaelides





SECRETARY: Mrs P M Michaelides





REGISTERED OFFICE: El Pueblo
Dunwood Hill
Shootash
Romsey
Hampshire
SO51 6FD





REGISTERED NUMBER: 02449028 (England and Wales)

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 511,604 148,075
Investments 5 1,309,528 987,092
1,821,132 1,135,167

CURRENT ASSETS
Debtors 6 28,131 218,501
Investments 7 959,003 870,345
Cash at bank 85,351 87,511
1,072,485 1,176,357
CREDITORS
Amounts falling due within one year 8 (38,848 ) (113,349 )
NET CURRENT ASSETS 1,033,637 1,063,008
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,854,769

2,198,175

PROVISIONS FOR LIABILITIES (118,390 ) (9,989 )
NET ASSETS 2,736,379 2,188,186

CAPITAL AND RESERVES
Called up share capital 100 100
Non-distributable reserve 528,890 29,437
Retained earnings 2,207,389 2,158,649
SHAREHOLDERS' FUNDS 2,736,379 2,188,186

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 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.

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

BALANCE SHEET - continued
31 MARCH 2024


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 13 September 2024 and were signed by:





C Michaelides - Director


C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

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


1. STATUTORY INFORMATION

C & M Communications Consultants 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 FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - 2% Straight line
Fixtures & equipment - 15% Straight line and Straight line over 4 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

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


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

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


3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Freehold Fixtures &
property equipment Totals
£ £ £
COST OR VALUATION
At 1 April 2023 224,806 31,184 255,990
Additions - 1,166 1,166
Disposals - (1,618 ) (1,618 )
Revaluations 285,194 - 285,194
At 31 March 2024 510,000 30,732 540,732
DEPRECIATION
At 1 April 2023 77,440 30,475 107,915
Charge for year 3,496 271 3,767
Eliminated on disposal (80,936 ) (1,618 ) (82,554 )
At 31 March 2024 - 29,128 29,128
NET BOOK VALUE
At 31 March 2024 510,000 1,604 511,604
At 31 March 2023 147,366 709 148,075

Included in cost or valuation of land and buildings is freehold land of £ 50,000 (2023 - £ 50,000 ) which is not depreciated.

Cost or valuation at 31 March 2024 is represented by:

Freehold Fixtures &
property equipment Totals
£ £ £
Valuation in 2024 285,194 - 285,194
Cost 224,806 30,732 255,538
510,000 30,732 540,732

C & M COMMUNICATIONS CONSULTANTS LIMITED (REGISTERED NUMBER: 02449028)

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


5. FIXED ASSET INVESTMENTS
Other
investments
£
COST OR VALUATION
At 1 April 2023 987,092
Revaluations 322,436
At 31 March 2024 1,309,528
NET BOOK VALUE
At 31 March 2024 1,309,528
At 31 March 2023 987,092


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 28,131 215,848
Other debtors - 2,653
28,131 218,501

7. CURRENT ASSET INVESTMENTS
2024 2023
£ £
Long term cash deposits 959,003 870,345

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 8,416 72,815
Taxation and social security 13,126 20,448
Other creditors 17,306 20,086
38,848 113,349