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REGISTERED NUMBER: 11704523 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024

FOR

CM COMMERCIAL INVESTMENTS LIMITED

CM COMMERCIAL INVESTMENTS LIMITED (REGISTERED NUMBER: 11704523)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CM COMMERCIAL INVESTMENTS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024







Director: C A Monk





Registered office: Input House
103 Ashbourne Road
Derby
DE22 3FW





Registered number: 11704523 (England and Wales)





Accountants: TC Group
10 Stadium Business Court
Millennium Way
Pride Park
Derby
Derbyshire
DE24 8HP

CM COMMERCIAL INVESTMENTS LIMITED (REGISTERED NUMBER: 11704523)

BALANCE SHEET
30 MAY 2024

2024 2023
Notes £ £
Fixed assets
Tangible assets 4 13,695 3,302
Investment property 5 847,225 545,699
860,920 549,001

Current assets
Debtors 6 10,737 1,561
Cash at bank 3,630 470
14,367 2,031
Creditors
Amounts falling due within one year 7 (484,129 ) (331,176 )
Net current liabilities (469,762 ) (329,145 )
Total assets less current liabilities 391,158 219,856

Creditors
Amounts falling due after more than one
year

8

(438,350

)

(209,043

)
Net (liabilities)/assets (47,192 ) 10,813

Capital and reserves
Called up share capital 1 1
Retained earnings (47,193 ) 10,812
(47,192 ) 10,813

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

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

The financial statements were approved by the director and authorised for issue on 21 May 2025 and were signed by:





C A Monk - Director


CM COMMERCIAL INVESTMENTS LIMITED (REGISTERED NUMBER: 11704523)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024

1. STATUTORY INFORMATION

CM Commercial Investments 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts have been rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit or loss statement.

The directors have considered the fair value of investment property at the reporting date to be £946,861. This fair value has been calculated based on historical purchase price and review of trends in the property market. No professional valuation has been obtained. The methods and significant assumptions applied in determining the fair value of the investment property include consideration of property trends and recent property sales local to the investment property, rental yield, and the condition of the property.

Taxation
Taxation for the period comprises current 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

CM COMMERCIAL INVESTMENTS LIMITED (REGISTERED NUMBER: 11704523)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
Cost
At 1 June 2023 4,403
Additions 14,958
At 30 May 2024 19,361
Depreciation
At 1 June 2023 1,101
Charge for period 4,565
At 30 May 2024 5,666
Net book value
At 30 May 2024 13,695
At 31 May 2023 3,302

5. INVESTMENT PROPERTY
Total
£
Fair value
At 1 June 2023 545,699
Additions 301,526
At 30 May 2024 847,225
Net book value
At 30 May 2024 847,225
At 31 May 2023 545,699

The historical cost of the investment property held at the year end was £847,225 (2023: £545,699).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 477 159
Other debtors 9,142 725
Prepayments 1,118 677
10,737 1,561

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 265,272 206,340
Trade creditors 1,296 -
Tax 258 386
Other creditors 96,200 86,282
Accruals and deferred income 43,896 1,117
Directors' loan accounts 77,207 37,051
484,129 331,176

CM COMMERCIAL INVESTMENTS LIMITED (REGISTERED NUMBER: 11704523)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 30 MAY 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

Bank loans are secured by fixed and floating charged over the assets of the company, including charges over the freehold property.

All mortgages are interest only, with the capital repayable at the end of the agreed term. Each mortgage is secured over the property to which it relates.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans - 1-2 years - 107,771
Bank loans - 2-5 years 101,272 -
Bank loans > 5 years 337,078 101,272
438,350 209,043

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans > 5 years 337,078 101,272

Bank loans are secured by fixed and floating charged over the assets of the company, including charges over the freehold property.

All mortgages are interest only, with the capital repayable at the end of the agreed term. Each mortgage is secured over the property to which it relates.

9. RELATED PARTY DISCLOSURES

At the year end, the following balances were owed to related parties and included in Other Creditors and Accruals:

20242023
Monkey vs Owl Ltd£126,936£84,000
Input Group£3,000£nil

At the year end, the following balances were owed by related parties and included in Other Debtors:

20242023
Mojo Propco£1,000£nil