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REGISTERED NUMBER: 01552566 (England and Wales)











C & M (BOSCOMBE) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JANUARY 2024






C & M (BOSCOMBE) LIMITED (REGISTERED NUMBER: 01552566)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 January 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4

Chartered accountants' report 7

C & M (BOSCOMBE) LIMITED

COMPANY INFORMATION
for the year ended 31 January 2024







DIRECTORS: J B C Higgs
M C Le Brun





SECRETARY: M C Le Brun





REGISTERED OFFICE: Lygon House
50 London Road
Bromley
Kent
BR1 3RA





REGISTERED NUMBER: 01552566 (England and Wales)





ACCOUNTANTS: Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

C & M (BOSCOMBE) LIMITED (REGISTERED NUMBER: 01552566)

BALANCE SHEET
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 125,597 49,684
Investments 5 101 101
125,698 49,785

CURRENT ASSETS
Stocks 3,900 2,800
Debtors 6 1,467,429 1,204,810
Cash at bank and in hand 435,301 826,812
1,906,630 2,034,422
CREDITORS
Amounts falling due within one year 7 51,864 23,786
NET CURRENT ASSETS 1,854,766 2,010,636
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,980,464

2,060,421

CREDITORS
Amounts falling due after more than one
year

8

(58,158

)

-

PROVISIONS FOR LIABILITIES (27,694 ) -
NET ASSETS 1,894,612 2,060,421

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,894,512 2,060,321
SHAREHOLDERS' FUNDS 1,894,612 2,060,421

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

C & M (BOSCOMBE) LIMITED (REGISTERED NUMBER: 01552566)

BALANCE SHEET - continued
31 January 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2024 and were signed on its behalf by:





J B C Higgs - Director


C & M (BOSCOMBE) LIMITED (REGISTERED NUMBER: 01552566)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 January 2024

1. STATUTORY INFORMATION

C & M (Boscombe) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Preparation of consolidated financial statements
The financial statements contain information about C & M (Boscombe) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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 Statement of Income and Retained Earnings, 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.

C & M (BOSCOMBE) LIMITED (REGISTERED NUMBER: 01552566)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 99,801 4,000 31,139 134,940
Additions 13,065 87,185 3,481 103,731
At 31 January 2024 112,866 91,185 34,620 238,671
DEPRECIATION
At 1 February 2023 53,222 3,700 28,334 85,256
Charge for year 14,911 11,336 1,571 27,818
At 31 January 2024 68,133 15,036 29,905 113,074
NET BOOK VALUE
At 31 January 2024 44,733 76,149 4,715 125,597
At 31 January 2023 46,579 300 2,805 49,684

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 February 2023
and 31 January 2024 101
NET BOOK VALUE
At 31 January 2024 101
At 31 January 2023 101

The company's investments at the Balance sheet date in the share capital of companies include the following:


C & M (BOSCOMBE) LIMITED (REGISTERED NUMBER: 01552566)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2024

5. FIXED ASSET INVESTMENTS - continued

C & M Property (Boscombe) Limited
Registered office: England & Wales
Nature of business: Letting of residential property
%
Class of shares: holding
Ordinary 100.00
2024 2023
£    £   
Aggregate capital and reserves 603,020 620,731
Profit for the year 26,289 30,573

C & M Ringwood Developments Limited
Registered office: England & Wales
Nature of business: Property Development
%
Class of shares: holding
Ordinary 100.00
2024 2023
£    £   
Aggregate capital and reserves 137,723 132,859
Profit/(loss) for the year 4,864 (8,112 )

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 927,246 775,900
Other debtors 540,183 428,910
1,467,429 1,204,810

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 21,482 9,245
Taxation and social security 3,688 2,936
Other creditors 26,694 11,605
51,864 23,786

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 58,158 -

9. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
C & M (BOSCOMBE) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C & M (Boscombe) Limited for the year ended 31 January 2024 which comprise the Statement of income and retained earnings, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C & M (Boscombe) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C & M (Boscombe) Limited and state those matters that we have agreed to state to the Board of Directors of C & M (Boscombe) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C & M (Boscombe) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C & M (Boscombe) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of C & M (Boscombe) Limited. You consider that C & M (Boscombe) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C & M (Boscombe) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Berringers LLP
Chartered Accountants
Lygon House
50 London Road
Bromley
Kent
BR1 3RA


28 October 2024