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REGISTERED NUMBER: 05445483 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

C M CONSTRUCTION (UK) LIMITED

C M CONSTRUCTION (UK) LIMITED (REGISTERED NUMBER: 05445483)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C M CONSTRUCTION (UK) LIMITED

Company Information
for the Year Ended 31 August 2024







DIRECTORS: A G Cooper
M I Mitchell
N Cooper





SECRETARY: Mrs J Cooper





REGISTERED OFFICE: 29 Larkfield
Chineham
Basingstoke
Hampshire
RG24 8UE





REGISTERED NUMBER: 05445483 (England and Wales)





ACCOUNTANTS: B20 Limited
Chartered Certified Accountants
Charwell House
Wilsom Road
Alton
Hampshire
GU34 2PP

C M CONSTRUCTION (UK) LIMITED (REGISTERED NUMBER: 05445483)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 26,090 34,787

CURRENT ASSETS
Debtors 5 21,820 24,206
Cash at bank 105,184 92,963
127,004 117,169
CREDITORS
Amounts falling due within one year 6 (38,978 ) 5,876
NET CURRENT ASSETS 88,026 123,045
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,116

157,832

CREDITORS
Amounts falling due after more than one
year

7

(3,302

)

(13,220

)
NET ASSETS 110,814 144,612

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 109,814 143,612
SHAREHOLDERS' FUNDS 110,814 144,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

C M CONSTRUCTION (UK) LIMITED (REGISTERED NUMBER: 05445483)

Balance Sheet - continued
31 August 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:





A G Cooper - Director


C M CONSTRUCTION (UK) LIMITED (REGISTERED NUMBER: 05445483)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

C M CONSTRUCTION (UK) LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities, stated net of discount and sales taxes.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Tangible assets are stated in the balance sheet at cost less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from banks and to and from related parties

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

C M CONSTRUCTION (UK) LIMITED (REGISTERED NUMBER: 05445483)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

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.

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023
and 31 August 2024 6,334 1,300 73,094 2,333 83,061
DEPRECIATION
At 1 September 2023 6,189 1,219 38,616 2,250 48,274
Charge for year 36 21 8,619 21 8,697
At 31 August 2024 6,225 1,240 47,235 2,271 56,971
NET BOOK VALUE
At 31 August 2024 109 60 25,859 62 26,090
At 31 August 2023 145 81 34,478 83 34,787

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 21,320 21,232
Other debtors 500 2,974
21,820 24,206

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 9,918 9,918
Trade creditors 1,117 2,924
Taxation and social security 27,318 (27,717 )
Other creditors 625 8,999
38,978 (5,876 )

C M CONSTRUCTION (UK) LIMITED (REGISTERED NUMBER: 05445483)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 3,302 13,220