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REGISTERED NUMBER: 13969285 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CGM (BERWICK) LIMITED

CGM (BERWICK) LIMITED (REGISTERED NUMBER: 13969285)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


CGM (BERWICK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: C J Inglis





REGISTERED OFFICE: Unit 4 Compass Court
Windmill Way West
Ramparts Business Park
Berwick upon Tweed
Northumberland
TD15 1FB





REGISTERED NUMBER: 13969285 (England and Wales)





ACCOUNTANTS: J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CGM (BERWICK) LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CGM (Berwick) Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of CGM (Berwick) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CGM (Berwick) Limited and state those matters that we have agreed to state to the director of CGM (Berwick) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CGM (Berwick) Limited and its director for our work or for this report.

It is your duty to ensure that CGM (Berwick) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CGM (Berwick) Limited. You consider that CGM (Berwick) 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 financial statements of CGM (Berwick) 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 financial statements.






J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP


13 June 2025

CGM (BERWICK) LIMITED (REGISTERED NUMBER: 13969285)

BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,075 50,685

CURRENT ASSETS
Stocks 6,095 20,384
Debtors 5 35,591 20,358
Cash at bank - 1,896
41,686 42,638
CREDITORS
Amounts falling due within one year 6 55,149 40,047
NET CURRENT (LIABILITIES)/ASSETS (13,463 ) 2,591
TOTAL ASSETS LESS CURRENT
LIABILITIES

39,612

53,276

CREDITORS
Amounts falling due after more than one year 7 58,788 47,417
NET (LIABILITIES)/ASSETS (19,176 ) 5,859

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (19,276 ) 5,759
(19,176 ) 5,859

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

CGM (BERWICK) LIMITED (REGISTERED NUMBER: 13969285)

BALANCE SHEET - continued
31 MARCH 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 June 2025 and were signed by:





C J Inglis - Director


CGM (BERWICK) LIMITED (REGISTERED NUMBER: 13969285)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

CGM (Berwick) Limited is a private company, limited by shares , registered in England and Wales. 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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 4 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

CGM (BERWICK) LIMITED (REGISTERED NUMBER: 13969285)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 29,726 3,830 29,460 2,976 65,992
Additions 2,018 - 18,999 - 21,017
Disposals - - (6,840 ) - (6,840 )
At 31 March 2025 31,744 3,830 41,619 2,976 80,169
DEPRECIATION
At 1 April 2024 6,098 305 7,447 1,457 15,307
Charge for year 3,644 529 8,580 744 13,497
Eliminated on disposal - - (1,710 ) - (1,710 )
At 31 March 2025 9,742 834 14,317 2,201 27,094
NET BOOK VALUE
At 31 March 2025 22,002 2,996 27,302 775 53,075
At 31 March 2024 23,628 3,525 22,013 1,519 50,685

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 9,008 7,708
Other debtors 26,583 12,650
35,591 20,358

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Bank loans and overdrafts 17,741 5,876
Hire purchase contracts 6,569 3,030
Trade creditors 806 1,524
Taxation and social security 21,309 14,464
Other creditors 8,724 15,153
55,149 40,047

CGM (BERWICK) LIMITED (REGISTERED NUMBER: 13969285)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/25 31/3/24
£    £   
Hire purchase contracts 22,251 14,022
Other creditors 36,537 33,395
58,788 47,417

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31/3/25 31/3/24
£    £   
C J Inglis
Balance outstanding at start of year 12,040 493
Amounts advanced 11,202 13,347
Amounts repaid (3,823 ) (1,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,419 12,040