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Registered Number: 08303016
England and Wales

 

 

 

CMAP INVESTMENTS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Paul Raermecker
Matthew Willis
Adam Whitworth
Registered Number 08303016
Registered Office 35a London Road
Raunds
Northants
NN9 6EH
Accountants Emma Vannan
2 Cartrill Gardens
Cartrill Street
Raunds
NN9 6XQ
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Emma Vannan
31 March 2024



....................................................

Emma Vannan

2 Cartrill Gardens
Cartrill Street
Raunds
NN9 6XQ
04 November 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 100,000    100,000 
Investments 4 70    70 
100,070    100,070 
Current assets      
Debtors: amounts falling due within one year 5 202,752    154,000 
Cash at bank and in hand 43,089    41,688 
245,841    195,688 
Creditors: amount falling due within one year 6 (282,667)   (228,492)
Net current assets (36,826)   (32,804)
 
Total assets less current liabilities 63,244    67,266 
Creditors: amount falling due after more than one year 7 (24,048)   (28,070)
Net assets 39,196    39,196 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 39,096    39,096 
Shareholders' funds 39,196    39,196 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 04 November 2024 and were signed on its behalf by:


-------------------------------
Paul Raermecker
Director
3
General Information
CMAP Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 08303016, registration address 35a London Road, Raunds, Northants, NN9 6EH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

There are no employees as at 31st March 2024.
Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 April 2023 100,000    100,000 
Additions  
Disposals  
At 31 March 2024 100,000    100,000 
Depreciation
At 01 April 2023  
Charge for year  
On disposals  
At 31 March 2024  
Net book values
Closing balance as at 31 March 2024 100,000    100,000 
Opening balance as at 01 April 2023 100,000    100,000 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2023 70    70 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 70    70 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 202,752    154,000 
202,752    154,000 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 5,274    3,191 
Other Creditors 927    34,326 
Directors' Current Accounts 276,466    190,975 
282,667    228,492 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 24,048    28,070 
24,048    28,070 

8.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

9.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
Elite Cooling Solutions Limited12,000 7,000 (928)(12,928)
Air Conditioning One Limited12,000 12,000 

CMAP Investment Limited invoiced Elite Cooling Solutions Limited a associated company rent £12,000 to 31st March 2024 (£7,000 2023). CMAP Investment Limited owed Elite Cooling Solutions Limited as associated company £928 as at 31st March 2024 (£12,928 2023) as a interest free loan.
CMAP Investment Limited as associated company charged rent to Air Conditioning One Limited £12,000 to 31st March 2024 (£12,000 2023) Air Conditioning One Limited paid £202,752 dividend as at 31st March 2024 (£154,000 2023).
4