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REGISTERED NUMBER: 13636716 (England and Wales)










CM95 LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2023 TO 29 APRIL 2024






CM95 LIMITED (REGISTERED NUMBER: 13636716)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2023 TO 29 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

CM95 LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 MAY 2023 TO 29 APRIL 2024







DIRECTOR: C E Morgan





REGISTERED OFFICE: Unit 25 Cwmdu Industrial Estate
Swansea
SA5 8JF





REGISTERED NUMBER: 13636716 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Ground Floor Cardigan House
Castle Court
Swansea Enterprise Park
Swansea
SA7 9LA

CM95 LIMITED (REGISTERED NUMBER: 13636716)

BALANCE SHEET
29 APRIL 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 - 50

CURRENT ASSETS
Debtors 5 3,781,887 1,920,997
Cash at bank 18,929 1,828,760
3,800,816 3,749,757
CREDITORS
Amounts falling due within one year 6 1,745,208 1,726,985
NET CURRENT ASSETS 2,055,608 2,022,772
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,055,608

2,022,822

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,055,607 2,022,821
2,055,608 2,022,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

CM95 LIMITED (REGISTERED NUMBER: 13636716)

BALANCE SHEET - continued
29 APRIL 2024



The financial statements were approved by the director and authorised for issue on 28 April 2025 and were signed by:





C E Morgan - Director


CM95 LIMITED (REGISTERED NUMBER: 13636716)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2023 TO 29 APRIL 2024

1. STATUTORY INFORMATION

Cm95 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.

Taxation
Taxation for the period 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.

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 period 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.

Cash at bank and cash in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts arc shown within borrowings in current liabilities.

Provision for liabilities
Provisions are recognised when the company has a present obligation (legal and constructive) from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Share capital
Ordinary shares are classified as equity.

Dividends to equity holders
Dividends and other distributions to the company's shareholders are recognised as a liability in the financial statements in the period in which the dividends and other distributions are approved by the shareholders. These amounts are recognised in the statement of changes in equity.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

CM95 LIMITED (REGISTERED NUMBER: 13636716)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MAY 2023 TO 29 APRIL 2024

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2023 50
Disposals (50 )
At 29 April 2024 -
NET BOOK VALUE
At 29 April 2024 -
At 30 April 2023 50

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 1,723,000 1,723,000
Amounts owed by associates 2,058,887 -
Other debtors - 197,997
3,781,887 1,920,997

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to associates 1,724,792 1,721,632
Taxation and social security 13,777 5,353
Other creditors 6,639 -
1,745,208 1,726,985

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CM95 LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cm95 Limited for the period ended 29 April 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cm95 Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cm95 Limited and state those matters that we have agreed to state to the director of Cm95 Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cm95 Limited and its director for our work or for this report.

It is your duty to ensure that Cm95 Limited 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 Cm95 Limited. You consider that Cm95 Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Cm95 Limited. 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.






Bevan Buckland LLP
Ground Floor Cardigan House
Castle Court
Swansea Enterprise Park
Swansea
SA7 9LA


28 April 2025