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Registered number: 4838927
C M Morars Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
C M Morars Limited
23 Harold Avenue
Belverder
England
DA17 5NN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 4838927
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34 40
34 40
CURRENT ASSETS
Debtors 5 1,200 (300 )
Cash at bank and in hand 93,487 37,904
94,687 37,604
Creditors: Amounts Falling Due Within One Year 6 (35 ) (7,918 )
NET CURRENT ASSETS (LIABILITIES) 94,652 29,686
TOTAL ASSETS LESS CURRENT LIABILITIES 94,686 29,726
Creditors: Amounts Falling Due After More Than One Year 7 (24,708 ) 29,857
NET ASSETS 69,978 59,583
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 69,878 59,483
SHAREHOLDERS' FUNDS 69,978 59,583
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Damyanti Lala
Director
20/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
C M Morars Limited is a private company, limited by shares, incorporated in England & Wales, registered number 4838927 . The registered office is 33 Tingle View, Leeds, West Yorkshire, LS12 6LJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Computer Equipment 20% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 2,570
As at 31 March 2025 2,570
Depreciation
As at 1 April 2024 2,530
Provided during the period 6
As at 31 March 2025 2,536
Net Book Value
As at 31 March 2025 34
As at 1 April 2024 40
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due after more than one year
Trade debtors 1,200 (300 )
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 1
Corporation tax 34 34
Other taxes and social security - 7,883
35 7,918
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors (2) 24,708 (29,857 )
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 100 each 100 100
Page 3