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REGISTERED NUMBER: 12225982 (England and Wales)












Unaudited Financial Statements

For The Year Ended

31 October 2024

for

C & M Restaurant Group Limited

C & M Restaurant Group Limited (Registered number: 12225982)






Contents of the Financial Statements
For The Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C & M Restaurant Group Limited

Company Information
For The Year Ended 31 October 2024







DIRECTORS: G C Pires Da Silva
Mrs J Gomes da Silva Marques



REGISTERED OFFICE: Unit 6, Cherrytree Farm
Blackmore End Road
Sible Hedingham
HALSTEAD
Essex
CO9 3LZ



REGISTERED NUMBER: 12225982 (England and Wales)



ACCOUNTANT: Alison Hurrell Limited
Unit 6, Cherry Tree Farm
Blackmore End Road
Sible Hedingham
Essex
CO9 3LZ



BANKERS: HSBC
72 High Street
Maldon
Essex
CM9 7ET

C & M Restaurant Group Limited (Registered number: 12225982)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 170 170
Tangible assets 5 150,298 -
Investments 6 381,683 374,199
532,151 374,369

CURRENT ASSETS
Debtors 7 168,237 180,065
Cash at bank 298 2,105
168,535 182,170
CREDITORS
Amounts falling due within one year 8 545,989 418,281
NET CURRENT LIABILITIES (377,454 ) (236,111 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,697

138,258

CAPITAL AND RESERVES
Called up share capital 65 65
Share premium (100,000 ) (100,000 )
Retained earnings 254,632 238,193
154,697 138,258

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Restaurant Group Limited (Registered number: 12225982)

Balance Sheet - continued
31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2025 and were signed on its behalf by:




G C Pires Da Silva - Director



Mrs J Gomes da Silva Marques - Director


C & M Restaurant Group Limited (Registered number: 12225982)

Notes to the Financial Statements
For The Year Ended 31 October 2024

1. STATUTORY INFORMATION

C & M Restaurant Group 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

C & M Restaurant Group Limited (Registered number: 12225982)

Notes to the Financial Statements - continued
For The Year Ended 31 October 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 November 2023
and 31 October 2024 170
NET BOOK VALUE
At 31 October 2024 170
At 31 October 2023 170

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 150,298
At 31 October 2024 150,298
NET BOOK VALUE
At 31 October 2024 150,298

6. FIXED ASSET INVESTMENTS
Loans to
associates
£   
At 1 November 2023 374,199
Other movement 7,484
At 31 October 2024 381,683

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Amounts owed by associates 168,172 180,000
Other debtors 65 65
168,237 180,065

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Amounts owed to associates 517,311 392,765
Taxation and social security 26,780 24,846
Other creditors 1,898 670
545,989 418,281