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REGISTERED NUMBER: 10942845 (England and Wales)















CMAT SERVICES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






CMAT SERVICES LIMITED (REGISTERED NUMBER: 10942845)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CMAT SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: S Faircloth
R I Mainard
J B W Mann
Ms J Murphy
D E Teggin





REGISTERED OFFICE: Wolverham Primary And Nursery School
Milton Road
Ellesmere Port
Cheshire
CH65 5AT





REGISTERED NUMBER: 10942845 (England and Wales)





AUDITORS: Murray Smith LLP
Chartered Accountants
Statutory Auditors
Darland House
44 Winnington Hill
Northwich
Cheshire
CW8 1AU

CMAT SERVICES LIMITED (REGISTERED NUMBER: 10942845)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,286 -

CURRENT ASSETS
Debtors 5 8,113 4,151
Cash at bank 99,579 148,665
107,692 152,816
CREDITORS
Amounts falling due within one year 6 235,430 258,065
NET CURRENT LIABILITIES (127,738 ) (105,249 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(124,452

)

(105,249

)

RESERVES
Income and expenditure account (124,452 ) (105,249 )
(124,452 ) (105,249 )

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2024 and were signed on its behalf by:





S Faircloth - Director


CMAT SERVICES LIMITED (REGISTERED NUMBER: 10942845)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

CMAT Services Limited is a private company, limited by guarantee , 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.

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.
Fixtures and fittings - 10% on 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 balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

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.

CMAT SERVICES LIMITED (REGISTERED NUMBER: 10942845)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of the business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
Additions 3,370
At 31 August 2024 3,370
DEPRECIATION
Charge for year 84
At 31 August 2024 84
NET BOOK VALUE
At 31 August 2024 3,286

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,466 2,904
Prepayments and accrued income 5,647 1,247
8,113 4,151

CMAT SERVICES LIMITED (REGISTERED NUMBER: 10942845)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 137 137
Social security and other taxes 3,699 1,504
Amounts owed to group undertakings 211,303 227,669
Accruals and deferred income 20,291 28,755
235,430 258,065

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

MICHAEL BENSON (Senior Statutory Auditor)
for and on behalf of Murray Smith LLP

8. MEMBERS LIABILITY

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

9. PARENT COMPANY

The company is under control of the member company Concordia Multi Academy Trust, Wolverham Primary School, Milton Road, Ellesmere Port, Cheshire, United Kingdom CH65 5AT

10. GOING CONCERN

The financial statements have been prepared on the going concern basis as the holding multi academy trust will continue to provide financial support.