Company registration number 11034100 (England and Wales)
CMK KITCHEN AND VENTILATION SPECIALISTS
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
CMK KITCHEN AND VENTILATION SPECIALISTS
CONTENTS
Page
Balance sheet
2
Notes to the financial statements
3 - 5
CMK KITCHEN AND VENTILATION SPECIALISTS
COMPANY INFORMATION
- 1 -
Directors
Miss K S Potter
Mrs C H Potter
Company number
11034100
Registered office
88 Hill Village Road
Four Oaks
Sutton Coldfield
West Midlands
England
B75 5BE
Accountants
Haslehursts Limited
88 Hill Village Road
Sutton Coldfield
West Midlands
England
B75 5BE
CMK KITCHEN AND VENTILATION SPECIALISTS
BALANCE SHEET
AS AT
31 OCTOBER 2024
31 October 2024
- 2 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
112,230
86,294
Cash at bank and in hand
73,421
103,053
185,651
189,347
Creditors: amounts falling due within one year
5
(136,885)
(120,889)
Net current assets
48,766
68,458
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
48,666
68,358
Total equity
48,766
68,458

The notes on pages 3 to 5 form part of these financial statements.

For the financial year ended 31 October 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 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 June 2025 and are signed on its behalf by:
Mrs C H Potter
Director
Company registration number 11034100 (England and Wales)
CMK KITCHEN AND VENTILATION SPECIALISTS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
- 3 -
1
Accounting policies
Company information

CMK Kitchen and Ventilation Specialists is a private company limited by shares incorporated in England and Wales. The registered office is 88 Hill Village Road, Four Oaks, Sutton Coldfield, West Midlands, England, B75 5BE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.4
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

CMK KITCHEN AND VENTILATION SPECIALISTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
3
3
3
Dividends
2024
2023
£
£
Interim paid
138,650
114,650
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
93,759
85,138
Other debtors
18,471
1,156
112,230
86,294
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
65,808
58,941
Taxation and social security
63,222
56,084
Other creditors
7,855
5,864
136,885
120,889
6
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Miss K S Potter - loan
2.25
-
6,139
6,139
Mrs C H Potter - loan
2.25
-
11,208
11,208
CMK KITCHEN AND VENTILATION SPECIALISTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
7
Directors' transactions
(Continued)
- 5 -
-
17,347
17,347
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