1 December 2022 false No description of principal activity Taxfiler 2024.6 10458794business:PrivateLimitedCompanyLtd2022-12-012023-11-30 104587942022-11-30 104587942022-12-012023-11-30 10458794business:AuditExemptWithAccountantsReport2022-12-012023-11-30 10458794business:FilletedAccounts2022-12-012023-11-30 104587942023-11-30 10458794business:Director12022-12-012023-11-30 10458794business:RegisteredOffice2022-12-012023-11-30 104587942022-11-30 10458794core:WithinOneYear2023-11-30 10458794core:WithinOneYear2022-11-30 10458794core:AfterOneYear2023-11-30 10458794core:AfterOneYear2022-11-30 10458794core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 10458794core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 10458794core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 10458794core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 10458794core:PreviouslyStatedAmount2023-11-30 10458794core:PreviouslyStatedAmount2022-11-30 10458794business:SmallEntities2022-12-012023-11-30 10458794countries:EnglandWales2022-12-012023-11-30 10458794core:FurnitureFittings2022-12-012023-11-30 10458794core:Goodwill2022-11-30 10458794core:Goodwill2022-12-012023-11-30 10458794core:Goodwill2023-11-30 10458794core:FurnitureFittings2022-11-30 10458794core:FurnitureFittings2023-11-30 104587942021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 10458794 (England and Wales)
CMA RETAIL LTD Unaudited accounts for the year ended 30 November 2023
CMA RETAIL LTD Unaudited accounts Contents
Page
- 2 -
CMA RETAIL LTD Company Information for the year ended 30 November 2023
Director
Shanthakumar NARAYANAN
Company Number
10458794 (England and Wales)
Registered Office
72 GRACE ROAD BRISTOL BS16 5DU ENGLAND
Accountants
P & K Associates CIMA Practising Certificate Holder 183 Burnt Oak Broadway Edgware UK HA8 5EH
- 3 -
CMA RETAIL LTD Accountants' report
Accountants' report to the director of CMA RETAIL LTD on the preparation of the unaudited statutory accounts for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CMA RETAIL LTD for the year ended 30 November 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of CMA RETAIL LTD , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of CMA RETAIL LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CMA RETAIL LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CMA RETAIL LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of CMA RETAIL LTD . You consider that CMA RETAIL LTD 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 accounts of CMA RETAIL LTD . 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 accounts.
P & K Associates CIMA Practising Certificate Holder 183 Burnt Oak Broadway Edgware UK HA8 5EH 29 November 2024
- 4 -
CMA RETAIL LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
9,000 
Current assets
Inventories
- 
27,427 
Debtors
12,000 
4,971 
Cash at bank and in hand
1,572 
- 
13,572 
32,398 
Creditors: amounts falling due within one year
394 
(17,410)
Net current assets
13,966 
14,988 
Total assets less current liabilities
13,966 
23,988 
Creditors: amounts falling due after more than one year
(31,667)
(40,720)
Net liabilities
(17,701)
(16,732)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(17,702)
(16,733)
Shareholders' funds
(17,701)
(16,732)
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 November 2024 and were signed on its behalf by
Shanthakumar NARAYANAN Director Company Registration No. 10458794
- 5 -
CMA RETAIL LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
CMA RETAIL LTD is a private company, limited by shares, registered in England and Wales, registration number 10458794. The registered office is 72 , GRACE ROAD, BRISTOL, BS16 5DU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost .
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
9,000 
Disposals
(9,000)
At 30 November 2023
- 
Amortisation
At 1 December 2022
- 
At 30 November 2023
- 
Net book value
At 30 November 2023
- 
At 30 November 2022
9,000 
- 6 -
CMA RETAIL LTD Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 December 2022
3,599 
Disposals
(3,599)
At 30 November 2023
- 
Depreciation
At 1 December 2022
3,599 
On disposals
(3,599)
At 30 November 2023
- 
Net book value
At 30 November 2023
- 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,000 
- 
Amounts falling due after more than one year
Other debtors
- 
4,971 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
15,294 
Taxes and social security
(713)
2,116 
Loans from directors
(9,681)
- 
(394)
17,410 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
31,667 
40,720 
9
Average number of employees
During the year the average number of employees was 5 (2022: 5).
- 7 -