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REGISTERED NUMBER: 12367386 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CM ADVISORY LTD

CM ADVISORY LTD (REGISTERED NUMBER: 12367386)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CM ADVISORY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Mr C Gordon-Lennox





REGISTERED OFFICE: 1-2 Harbour House Harbour Way
Shoreham-By-Sea
West Sussex
BN43 5HZ





REGISTERED NUMBER: 12367386 (England and Wales)





ACCOUNTANTS: Peter Jarman LLP
trading as
Peter Jarman & Company
1 Harbour House
Harbour Way
Shoreham by Sea
West Sussex
BN43 5HZ

CM ADVISORY LTD (REGISTERED NUMBER: 12367386)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Investments 4 40,226 -

CURRENT ASSETS
Debtors 5 35,128 25,547
Cash at bank and in hand 46,129 9,339
81,257 34,886
CREDITORS
Amounts falling due within one year 6 (182,800 ) (29,891 )
NET CURRENT (LIABILITIES)/ASSETS (101,543 ) 4,995
TOTAL ASSETS LESS CURRENT
LIABILITIES

(61,317

)

4,995

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (61,417 ) 4,895
(61,317 ) 4,995

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2024 and were signed by:





Mr C Gordon-Lennox - Director


CM ADVISORY LTD (REGISTERED NUMBER: 12367386)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Cm Advisory Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 40,226
At 31 December 2023 40,226
NET BOOK VALUE
At 31 December 2023 40,226

CM ADVISORY LTD (REGISTERED NUMBER: 12367386)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Other debtors 9,581 -

Amounts falling due after more than one year:
Other debtors 25,547 25,547

Aggregate amounts 35,128 25,547

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 51,050 -
Taxation and social security - 7,248
Other creditors 131,750 22,643
182,800 29,891

7. RELATED PARTY DISCLOSURES

As at the year end the company had a loan outstanding from CM Advisory Investments Ltd, a company in which C Gordon-Lennox is also a director and controlling shareholder, of £16,415 (2022: £16,415).

As at the year end the company had a loan outstanding from CM Advisory American Ltd, a company in which C Gordon-Lennox is also a director and controlling shareholder, of £1,924 (2022: £1,924).

As at the year end the company had a loan outstanding from CM Advisory American Partners Ltd, a company in which C Gordon-Lennox is also a director and controlling shareholder, of £3,161 (2022: £3,161).

As at the year end the company had a loan outstanding to CM Advisory Cement Partners Ltd, a company in which C Gordon-Lennox is also a director and controlling shareholder, of £25,547 (2022: £25,547).

As at the year end the company had a loan outstanding from CM Apparel Ltd, a company in which C Gordon-Lennox is also a director and controlling shareholder, of £42,888 (2022: £nil).