Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31true2023-11-01No description of principal activityfalse23trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12283790 2023-11-01 2024-10-31 12283790 2022-11-01 2023-10-31 12283790 2024-10-31 12283790 2023-10-31 12283790 2022-11-01 12283790 c:Director1 2023-11-01 2024-10-31 12283790 d:CurrentFinancialInstruments 2024-10-31 12283790 d:CurrentFinancialInstruments 2023-10-31 12283790 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 12283790 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 12283790 d:ShareCapital 2023-11-01 2024-10-31 12283790 d:ShareCapital 2024-10-31 12283790 d:ShareCapital 2022-11-01 2023-10-31 12283790 d:ShareCapital 2023-10-31 12283790 d:ShareCapital 2022-11-01 12283790 d:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 12283790 d:RetainedEarningsAccumulatedLosses 2024-10-31 12283790 d:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 12283790 d:RetainedEarningsAccumulatedLosses 2023-10-31 12283790 d:RetainedEarningsAccumulatedLosses 2022-11-01 12283790 c:FRS102 2023-11-01 2024-10-31 12283790 c:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 12283790 c:FullAccounts 2023-11-01 2024-10-31 12283790 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12283790 2 2023-11-01 2024-10-31 12283790 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 12283790










CM PROJECT CONSULTANTS








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
CM PROJECT CONSULTANTS
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CM PROJECT CONSULTANTS
FOR THE YEAR ENDED 31 OCTOBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CM Project Consultants for the year ended 31 October 2024 which comprise  the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of CM Project Consultants in accordance with the terms of our engagement letter dated 14th August 2023Our work has been undertaken solely to prepare for your approval the financial statements of CM Project Consultants and state those matters that we have agreed to state to the director of CM Project Consultants in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CM Project Consultants and its director for our work or for this report. 

It is your duty to ensure that CM Project Consultants has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CM Project Consultants. You consider that CM Project Consultants is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of CM Project Consultants. 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 financial statements.

  



MWS
 
Chartered Accountants
  
601 London Road
Westcliff On Sea
Essex
SS0 9PE
10 March 2025
Page 1

 
CM PROJECT CONSULTANTS
REGISTERED NUMBER: 12283790

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
65,361
46,752

Cash at bank and in hand
 5 
100,161
96,894

  
165,522
143,646

Creditors: amounts falling due within one year
 6 
(27,896)
(28,271)

Net current assets
  
 
 
137,626
 
 
115,375

Total assets less current liabilities
  
137,626
115,375

  

Net assets
  
137,626
115,375


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
137,624
115,373

  
137,626
115,375


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

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 on 10 March 2025.




Mark Freeman
Director

The notes on pages 5 to 8 form part of these financial statements.

Page 2

 
CM PROJECT CONSULTANTS
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 November 2023
2
115,373
115,375


Comprehensive income for the year

Profit for the year

-
22,251
22,251


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
22,251
22,251


Total transactions with owners
-
-
-


At 31 October 2024
2
137,624
137,626


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
CM PROJECT CONSULTANTS
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 November 2022
2
102,036
102,038


Comprehensive income for the year

Profit for the year

-
23,337
23,337


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
23,337
23,337


Contributions by and distributions to owners

Dividends: Equity capital
-
(10,000)
(10,000)


Total transactions with owners
-
(10,000)
(10,000)


At 31 October 2023
2
115,373
115,375


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
CM PROJECT CONSULTANTS
 

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

1.


General information

CM Project Consultants Ltd is a private company, limited by shares, incorporated in England & Wales. The registered office is Second Floor, 7 Freebournes Court, Witham, Essex, CM8 2BL.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

Page 5

 
CM PROJECT CONSULTANTS
 

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

2.Accounting policies (continued)

 
2.5

Interest income

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

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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.


 
2.8

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.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

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.

 
2.11

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.

Page 6

 
CM PROJECT CONSULTANTS
 

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

3.


Employees

2024
2023
£
£

Wages and salaries
160,293
154,872

Social security costs
13,387
13,514

Cost of defined contribution scheme
22,224
26,495

195,904
194,881


The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Staff
1
1



Directors
1
2

2
3


4.


Debtors

2024
2023
£
£


Trade debtors
64,366
45,757

Other debtors
995
995

65,361
46,752



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
100,161
96,894

100,161
96,894


Page 7

 
CM PROJECT CONSULTANTS
 

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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,986
1,116

Corporation tax
5,220
5,474

Other taxation and social security
18,850
20,132

Other creditors
1,060
799

Accruals and deferred income
780
750

27,896
28,271



7.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £22,224 (2023 - £26,495) .Contributions totalling £1,000 (2023 - £776) were payable to the fund at the balance sheet date and are included in creditors.


8.


Related party transactions

During the year the company paid dividends to the directors of £nil (2023: £10,000).


Page 8