Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-27falsefalsefalse2023-09-01The principal activity is that of other building completion and finishing22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13562557 2023-09-01 2024-08-31 13562557 2022-09-01 2023-08-31 13562557 2024-08-31 13562557 2023-08-31 13562557 1 2023-09-01 2024-08-31 13562557 d:Director1 2023-09-01 2024-08-31 13562557 c:PlantMachinery 2023-09-01 2024-08-31 13562557 c:PlantMachinery 2024-08-31 13562557 c:PlantMachinery 2023-08-31 13562557 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 13562557 c:CurrentFinancialInstruments 2024-08-31 13562557 c:CurrentFinancialInstruments 2023-08-31 13562557 c:CurrentFinancialInstruments c:WithinOneYear 2024-08-31 13562557 c:CurrentFinancialInstruments c:WithinOneYear 2023-08-31 13562557 c:ShareCapital 2024-08-31 13562557 c:ShareCapital 2023-08-31 13562557 c:RetainedEarningsAccumulatedLosses 2024-08-31 13562557 c:RetainedEarningsAccumulatedLosses 2023-08-31 13562557 d:FRS102 2023-09-01 2024-08-31 13562557 d:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13562557 d:FullAccounts 2023-09-01 2024-08-31 13562557 d:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13562557 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure



Company Registration No. 13562557 (England and Wales)







CMO BUILDERS AND DECORATORS LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 AUGUST 2024




































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
CMO BUILDERS AND DECORATORS LIMITED
REGISTERED NUMBER:13562557

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
7,975
9,000

  
7,975
9,000

Current assets
  

Debtors
 5 
40,585
-

Cash at bank and in hand
  
41,529
43,603

  
82,114
43,603

Creditors: amounts falling due within one year
 6 
(86,790)
(48,778)

Net current liabilities
  
 
 
(4,676)
 
 
(5,175)

Net assets
  
3,299
3,825


Capital and reserves
  

Share capital
  
100
100

Profit and loss account
  
3,199
3,725

  
3,299
3,825


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 May 2025.


___________________________
Carlos Oliveira
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
CMO BUILDERS AND DECORATORS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

CMO Builders & Decorators Limited is a private company limited by shares incorporated in England and Wales. The registered office is 22a Auckland Hill, London, England, SE29 9QQ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2

 
CMO BUILDERS AND DECORATORS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 September 2023
15,000


Additions
2,194



At 31 August 2024

17,194



Depreciation


At 1 September 2023
6,000


Charge for the year on owned assets
3,219



At 31 August 2024

9,219



Net book value



At 31 August 2024
7,975



At 31 August 2023
9,000

Page 3

 
CMO BUILDERS AND DECORATORS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Trade debtors
40,585
-

40,585
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,627
2,700

Corporation tax
7,155
2,382

Other taxation and social security
3,299
1,409

Other creditors
69,109
38,687

Accruals
3,600
3,600

86,790
48,778



7.


Post balance sheet events

There were no events after the year end which materially affected the company, 


8.


Controlling party

Carlos Manuel Da Silva Oliveira, together with Vitor Hugo Rodrigues Oliveira owns 100% of the issued share capital of the company and are therefore the ultimate controllers of the company.

 
Page 4