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REGISTERED NUMBER: NI663673 (Northern Ireland)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

CPM Construction Group Ltd

CPM Construction Group Ltd (Registered number: NI663673)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CPM Construction Group Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: C P Mossey





REGISTERED OFFICE: 49a Main Street
Gortin
Omagh
Tyrone
BT79 8PQ





REGISTERED NUMBER: NI663673 (Northern Ireland)





ACCOUNTANTS: APC Accountancy
Chartered Accountants
73 Gilkes Street
Middlesbrough
TS1 5EH

CPM Construction Group Ltd (Registered number: NI663673)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,244 1,422

CURRENT ASSETS
Debtors 5 1,000 1,000
Cash at bank 104,783 124,711
105,783 125,711
CREDITORS
Amounts falling due within one year 6 40,192 82,457
NET CURRENT ASSETS 65,591 43,254
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,835

44,676

PROVISIONS FOR LIABILITIES 7 493 271
NET ASSETS 67,342 44,405

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 67,332 44,395
67,342 44,405

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

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




C P Mossey - Director


CPM Construction Group Ltd (Registered number: NI663673)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

CPM Construction Group Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

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.
Plant and machinery etc - 25% on cost

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 ) .

CPM Construction Group Ltd (Registered number: NI663673)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 3,002
Additions 1,526
At 31 August 2024 4,528
DEPRECIATION
At 1 September 2023 1,580
Charge for year 704
At 31 August 2024 2,284
NET BOOK VALUE
At 31 August 2024 2,244
At 31 August 2023 1,422

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 1,000 1,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Taxation and social security 23,908 20,350
Other creditors 16,284 62,107
40,192 82,457

7. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 493 271

Deferred
tax
£   
Balance at 1 September 2023 271
timing differences 222
Balance at 31 August 2024 493

8. RELATED PARTY DISCLOSURES

As at 31th August 2024, the company owed C P Mossey £14,306 (2023: £61,533).

CPM Construction Group Ltd (Registered number: NI663673)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

9. ULTIMATE CONTROLLING PARTY

The controlling party is C P Mossey.