0 01/10/2023 30/09/2024 2024-09-30 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2023-10-01 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 09022317 2023-10-01 2024-09-30 09022317 2024-09-30 09022317 2023-09-30 09022317 2022-10-01 2023-09-30 09022317 2023-09-30 09022317 2022-09-30 09022317 bus:Director1 2023-10-01 2024-09-30 09022317 core:FurnitureFittingsToolsEquipment 2023-09-30 09022317 core:FurnitureFittingsToolsEquipment 2024-09-30 09022317 core:WithinOneYear 2024-09-30 09022317 core:WithinOneYear 2023-09-30 09022317 core:ShareCapital 2024-09-30 09022317 core:ShareCapital 2023-09-30 09022317 core:RetainedEarningsAccumulatedLosses 2024-09-30 09022317 core:RetainedEarningsAccumulatedLosses 2023-09-30 09022317 core:FurnitureFittingsToolsEquipment 2023-10-01 2024-09-30 09022317 core:FurnitureFittingsToolsEquipment 2023-09-30 09022317 bus:SmallEntities 2023-10-01 2024-09-30 09022317 bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09022317 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09022317 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09022317 bus:FullAccounts 2023-10-01 2024-09-30
Company registration number: 09022317
C-Mart Solutions Limited
Financial statements
30 September 2024
C-Mart Solutions Limited
Statement of financial position
30th September 2024

|  |  | 2024 |  |  |  | 2023 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 9,591 |  |  |  | 12,788 |  |
|  |  | __________ |  |  |  | __________ |  |
|  |  |  |  | 9,591 |  |  |  | 12,788
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 585,532 |  |  |  | 579,717 |  |
Cash at bank and in hand |  |  | 297,964 |  |  |  | 145,864 |  |
|  |  | __________ |  |  |  | __________ |  |
|  |  | 883,496 |  |  |  | 725,581 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 194,990) |  |  |  | ( 243,170) |  |
|  |  | __________ |  |  |  | __________ |  |
Net current assets |  |  |  |  | 688,506 |  |  |  | 482,411
|  |  |  |  | __________ |  |  |  | __________
Total assets less current liabilities |  |  |  |  | 698,097 |  |  |  | 495,199
|  |  |  |  | __________ |  |  |  | __________
Net assets |  |  |  |  | 698,097 |  |  |  | 495,199
|  |  |  |  | __________ |  |  |  | __________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 697,997 |  |  |  | 495,099
|  |  |  |  | __________ |  |  |  | __________
Shareholders funds |  |  |  |  | 698,097 |  |  |  | 495,199
|  |  |  |  | __________ |  |  |  | __________

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 20 June 2025 , and are signed on behalf of the board by:
Mr Souvik Ghosh
Director
Company registration number: 09022317
C-Mart Solutions Limited
Notes to the financial statements
Year ended 30th September 2024
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 80 Coleman Street, London, EC2R 5BJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2023: 1 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1st October 2023 and 30th September 2024 | 27,130 | 27,130 |  |  |  |  |
|  | __________ | __________ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1st October 2023 | 14,342 | 14,342 |  |  |  |  |
| Charge for the year | 3,197 | 3,197 |  |  |  |  |
|  | __________ | __________ |  |  |  |  |
| At 30th September 2024 | 17,539 | 17,539 |  |  |  |  |
|  | __________ | __________ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30th September 2024 | 9,591 | 9,591 |  |  |  |  |
|  | __________ | __________ |  |  |  |  |
| At 30th September 2023 | 12,788 | 12,788 |  |  |  |  |
|  | __________ | __________ |  |  |  |  |

6. Debtors

|  |  | 2024 | 2023
|  |  | £ | £
| Trade debtors |  | 84,739 | 50,863
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 4,600 | 4,600
| Other debtors |  | 496,193 | 524,254
|  |  | __________ | __________
|  |  | 585,532 | 579,717
|  |  | __________ | __________

7. Creditors: amounts falling due within one year

|  |  | 2024 | 2023
|  |  | £ | £
| Trade creditors |  | 7,301 | 123,689
| Corporation tax |  | 103,992 | 106,977
| Social security and other taxes |  | - | 2,201
| Other creditors |  | 83,697 | 10,303
|  |  | __________ | __________
|  |  | 194,990 | 243,170
|  |  | __________ | __________