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Company Registration No. 06774033 (England and Wales)
CM Sports (UK) Limited Unaudited accounts for the year ended 31 December 2024
CM Sports (UK) Limited Unaudited accounts Contents
Page
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CM Sports (UK) Limited Company Information for the year ended 31 December 2024
Directors
M P Northcott N Evans L R White
Company Number
06774033 (England and Wales)
Registered Office
38 Ham Barn Farm Farnham Road Liss GU33 6LG
Accountants
Newnham & Son Ltd School Master's House 39 College Street Petersfield Hampshire GU31 4AG
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CM Sports (UK) Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
76,994 
72,754 
Investments
461,776 
505,492 
538,770 
578,246 
Current assets
Debtors
99,964 
49,876 
Cash at bank and in hand
213,404 
82,275 
313,368 
132,151 
Creditors: amounts falling due within one year
(153,918)
(130,296)
Net current assets
159,450 
1,855 
Total assets less current liabilities
698,220 
580,101 
Creditors: amounts falling due after more than one year
(3,423)
(13,426)
Net assets
694,797 
566,675 
Capital and reserves
Called up share capital
1,008 
1,008 
Profit and loss account
693,789 
565,667 
Shareholders' funds
694,797 
566,675 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by
N Evans Director Company Registration No. 06774033
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CM Sports (UK) Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
CM Sports (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 06774033. The registered office is 38 Ham Barn Farm, Farnham Road, Liss, GU33 6LG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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CM Sports (UK) Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
72,932 
74,145 
3,489 
6,563 
157,129 
Additions
355 
29,550 
- 
- 
29,905 
At 31 December 2024
73,287 
103,695 
3,489 
6,563 
187,034 
Depreciation
At 1 January 2024
46,755 
30,047 
3,112 
4,461 
84,375 
Charge for the year
6,633 
18,412 
94 
526 
25,665 
At 31 December 2024
53,388 
48,459 
3,206 
4,987 
110,040 
Net book value
At 31 December 2024
19,899 
55,236 
283 
1,576 
76,994 
At 31 December 2023
26,177 
44,098 
377 
2,102 
72,754 
5
Investments
Other investments 
£ 
Valuation at 1 January 2024
505,492 
Disposals
(43,716)
Valuation at 31 December 2024
461,776 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
19,059 
11,533 
Accrued income and prepayments
5,917 
13,646 
Other debtors
74,988 
24,697 
99,964 
49,876 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,739 
10,739 
VAT
35,283 
23,432 
Trade creditors
9,026 
8,284 
Taxes and social security
93,025 
82,983 
Other creditors
5,845 
4,858 
153,918 
130,296 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,423 
13,426 
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CM Sports (UK) Limited Notes to the Accounts for the year ended 31 December 2024
9
Average number of employees
During the year the average number of employees was 36 (2023: 33).
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