Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31The principal activity of the company is to act as a holding company to a trading subsidiary2023-02-01true0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.0falsetruefalse 12257515 2023-02-01 2024-01-31 12257515 2022-02-01 2023-01-31 12257515 2024-01-31 12257515 2023-01-31 12257515 c:Director1 2023-02-01 2024-01-31 12257515 d:CurrentFinancialInstruments 2024-01-31 12257515 d:CurrentFinancialInstruments 2023-01-31 12257515 d:Non-currentFinancialInstruments 2024-01-31 12257515 d:Non-currentFinancialInstruments 2023-01-31 12257515 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 12257515 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 12257515 d:ShareCapital 2024-01-31 12257515 d:ShareCapital 2023-01-31 12257515 d:RetainedEarningsAccumulatedLosses 2024-01-31 12257515 d:RetainedEarningsAccumulatedLosses 2023-01-31 12257515 c:OrdinaryShareClass1 2023-02-01 2024-01-31 12257515 c:OrdinaryShareClass1 2024-01-31 12257515 c:OrdinaryShareClass1 2023-01-31 12257515 c:OrdinaryShareClass2 2023-02-01 2024-01-31 12257515 c:OrdinaryShareClass2 2024-01-31 12257515 c:OrdinaryShareClass2 2023-01-31 12257515 c:OrdinaryShareClass3 2023-02-01 2024-01-31 12257515 c:OrdinaryShareClass3 2024-01-31 12257515 c:OrdinaryShareClass3 2023-01-31 12257515 c:FRS102 2023-02-01 2024-01-31 12257515 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 12257515 c:FullAccounts 2023-02-01 2024-01-31 12257515 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 12257515 2 2023-02-01 2024-01-31 12257515 6 2023-02-01 2024-01-31 12257515 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12257515









CMD BUILDING LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
CMD BUILDING LIMITED
REGISTERED NUMBER: 12257515

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Investments
 4 
110
110

CURRENT ASSETS
  

Debtors: amounts falling due after more than one year
 5 
1,196,839
-

Debtors: amounts falling due within one year
 5 
2,664
1,028

Cash at bank and in hand
  
610
610

  
1,200,113
1,638

Creditors: amounts falling due within one year
 6 
(4,886)
-

NET CURRENT ASSETS
  
 
 
1,195,227
 
 
1,638

  

NET ASSETS
  
1,195,337
1,748


CAPITAL AND RESERVES
  

Called up share capital 
 7 
110
110

Profit and loss account
  
1,195,227
1,638

  
1,195,337
1,748


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Page 1

 
CMD BUILDING LIMITED
REGISTERED NUMBER: 12257515
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




C M Debnam
Director

Date: 31 October 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CMD BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


GENERAL INFORMATION

CMD Building Limited is a private company limited by shares and incorporated in England and Wales. Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA.
The company's functional and presentational currency is GBP and the financial statements are rounded to the nearest pound. 

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

EXEMPTION FROM PREPARING CONSOLIDATED FINANCIAL STATEMENTS

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
CMD BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.8

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


EMPLOYEES

The Company has no employees other than the director, who did not receive any remuneration (2023 - £NIL).


4.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



COST OR VALUATION


At 1 February 2023
110



At 31 January 2024
110





5.


DEBTORS

2024
2023
£
£

DUE AFTER MORE THAN ONE YEAR

Other debtors
1,196,839
-


2024
2023
£
£

DUE WITHIN ONE YEAR

Amounts owed by group undertakings
2,664
1,028


Page 4

 
CMD BUILDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Corporation tax
4,886
-



7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



94 (2023 - 94) Ordinary shares of £1.00 each
94
94
10 (2023 - 10) A shares of £1.00 each
10
10
6 (2023 - 6) B shares of £1.00 each
6
6

110

110


 
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