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REGISTERED NUMBER: 09104407 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOR

CMBH LIMITED

CMBH LIMITED (REGISTERED NUMBER: 09104407)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CMBH LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: M J Bremner
Miss C Grassy





REGISTERED OFFICE: The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ





REGISTERED NUMBER: 09104407 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL

CMBH LIMITED (REGISTERED NUMBER: 09104407)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 - 52,993

CURRENT ASSETS
Debtors 4 542 8,122
Cash at bank 59,221 33,684
59,763 41,806
CREDITORS
Amounts falling due within one year 5 128,077 158,438
NET CURRENT LIABILITIES (68,314 ) (116,632 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(68,314

)

(63,639

)

CREDITORS
Amounts falling due after more than one
year

6

23,866

23,010
NET LIABILITIES (92,180 ) (86,649 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (92,280 ) (86,749 )
(92,180 ) (86,649 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 15 March 2025 and were signed on its behalf by:



M J Bremner - Director



Miss C Grassy - Director


CMBH LIMITED (REGISTERED NUMBER: 09104407)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. 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 recognised at the point of sale.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 33% 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 19 ) .

CMBH LIMITED (REGISTERED NUMBER: 09104407)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 130,067 16,583 73,277 13,488 233,415
Additions - 3,573 - - 3,573
Disposals (130,067 ) (20,156 ) (73,277 ) (13,488 ) (236,988 )
At 30 June 2024 - - - - -
DEPRECIATION
At 1 July 2023 89,047 10,846 69,678 10,851 180,422
Eliminated on disposal (89,047 ) (10,846 ) (69,678 ) (10,851 ) (180,422 )
At 30 June 2024 - - - - -
NET BOOK VALUE
At 30 June 2024 - - - - -
At 30 June 2023 41,020 5,737 3,599 2,637 52,993

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 6,250
Directors' loan accounts 542 584
Prepayments - 1,288
542 8,122

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,917 9,936
Trade creditors 4,685 39,664
Amounts owed to associates 48,264 51,507
Social security and other taxes 45,481 41,682
VAT 17,847 12,239
Other creditors - 258
Accrued expenses 1,883 3,152
128,077 158,438

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,168 10,189
Bank loans - 2-5 years 13,698 12,821
23,866 23,010

CMBH LIMITED (REGISTERED NUMBER: 09104407)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
M J Bremner and Miss C Grassy
Balance outstanding at start of year 583 -
Amounts advanced - 583
Amounts repaid (41 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 542 583

These balances represented the maximum amounts outstanding during the year and the loans are interest free and repayable on demand.

8. ULTIMATE CONTROLLING PARTY

The controlling party is M Bremner & Miss C Grassy.

This was by virtue of their 60% holding of the issued share capital.