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Registered Number: 02374173
England and Wales

 

 

 


Abridged Accounts


for the year ended 30 April 2025

for

THE C.M.C. PARTNERSHIP LIMITED

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The C.M.C. Partnership Limited for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us.


As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ .


This report is made solely to the Board of Directors of The C.M.C. Partnership Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The C.M.C. Partnership Limited and state those matters that we have agreed to state to the Board of Directors of The C.M.C. Partnership Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The C.M.C. Partnership Limited and its Board of Directors as a body for our work or for this report.


It is your duty to ensure that The C.M.C. Partnership Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The C.M.C. Partnership Limited. You consider that The C.M.C. Partnership Limited is exempt from the statutory audit requirement for the year.


We have not been instructed to carry out an audit or a review of the accounts of The C.M.C. Partnership 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 accounts 30 April 2025.



Campbell Accountancy Limited

Chartered Certified Accountants
Old Chapel
The Green
Lower Boddington
NN11 6YE
19 June 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 4 190    190 
190    190 
Current assets      
Debtors 16,921    4,610 
Cash at bank and in hand 3,014    1 
19,935    4,611 
Creditors: amount falling due within one year (18,969)   (25,333)
Net current assets 966    (20,722)
 
Total assets less current liabilities 1,156    (20,532)
Net assets 1,156    (20,532)
 

Capital and reserves
     
Called up share capital 201    201 
Capital Redemption Reserve 100    100 
Profit and loss account 855    (20,833)
Shareholders' funds 1,156    (20,532)
 


For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 19 June 2025 and were signed by:


-------------------------------
Derek Allen
Director
2
General Information
The C.M.C. Partnership Limited is a private company, limited by shares, registered in England and Wales, registration number 02374173, registration address The Old Bakery, Church Lane, Aylesbury, Buckinghamshire, HP18 0DF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Research and development expenditure
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Development expenditures
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over 5 years during which the company is expected to benefit.
Trade Mark
Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of 2 years.
Knowledge database
Knowledge database  is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of  3 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25%
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Intangible fixed assets

Cost Other intangible assets   Total
  £   £
At 01 May 2024 32,500    32,500 
Additions  
Disposals  
At 30 April 2025 32,500    32,500 
Amortisation
At 01 May 2024 32,500    32,500 
Charge for year  
On disposals  
At 30 April 2025 32,500    32,500 
Net book values
At 30 April 2025  
At 30 April 2024  


4.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 May 2024 60,935    60,935 
Additions  
Disposals  
At 30 April 2025 60,935    60,935 
Depreciation
At 01 May 2024 60,745    60,745 
Charge for year  
On disposals  
At 30 April 2025 60,745    60,745 
Net book values
Closing balance as at 30 April 2025 190    190 
Opening balance as at 01 May 2024 190    190 


5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2025
£
 2024
£
 2025
£
 2024
£
AiQ Consulting Limited40,800 39,800 4,080 4,080 
Derek Allen(6,417)
3