IRIS Accounts Production v25.2.0.378 08127809 director 1.4.24 31.3.25 31.3.25 0 0 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08127809 2024-03-31 08127809 2025-03-31 08127809 2024-04-01 2025-03-31 08127809 2023-03-31 08127809 2023-04-01 2024-03-31 08127809 2024-03-31 08127809 ns15:EnglandWales 2024-04-01 2025-03-31 08127809 ns14:PoundSterling 2024-04-01 2025-03-31 08127809 ns10:Director1 2024-04-01 2025-03-31 08127809 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08127809 ns10:SmallEntities 2024-04-01 2025-03-31 08127809 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08127809 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 08127809 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08127809 ns10:FullAccounts 2024-04-01 2025-03-31 08127809 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 08127809 ns10:RegisteredOffice 2024-04-01 2025-03-31 08127809 ns5:CurrentFinancialInstruments 2025-03-31 08127809 ns5:CurrentFinancialInstruments 2024-03-31 08127809 ns5:ShareCapital 2025-03-31 08127809 ns5:ShareCapital 2024-03-31 08127809 ns5:RevaluationReserve 2025-03-31 08127809 ns5:RevaluationReserve 2024-03-31 08127809 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08127809 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 08127809 ns5:DeferredTaxation 2024-03-31 08127809 ns5:DeferredTaxation 2024-04-01 2025-03-31 08127809 ns5:DeferredTaxation 2025-03-31 08127809 ns10:OrdinaryShareClass1 2025-03-31 08127809 ns5:RevaluationReserve 2024-03-31 08127809 1 ns10:Director1 2024-03-31 08127809 1 ns10:Director1 2023-03-31 08127809 1 ns10:Director1 2024-04-01 2025-03-31 08127809 1 ns10:Director1 2023-04-01 2024-03-31 08127809 1 ns10:Director1 2025-03-31 08127809 1 ns10:Director1 2024-03-31

REGISTERED NUMBER: 08127809 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CWMT LTD

| CWMT LTD (REGISTERED NUMBER: 08127809) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CWMT LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | J Dixon

| REGISTERED OFFICE: | 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| REGISTERED NUMBER: | 08127809 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| CWMT LTD (REGISTERED NUMBER: 08127809) |

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investment property | 5 | 1,150,000 |  | 1,035,365 |  |

CURRENT ASSETS

Cash and cash equivalents | 695 |  | 2,864 |  |

CREDITORS

Amounts falling due within one year | 6 | (678,317 | ) | (706,731 | ) |

NET CURRENT LIABILITIES | (677,622 | ) | (703,867 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 472,378 |  | 331,498 |  |

PROVISIONS FOR LIABILITIES | 7 | (91,250 | ) | (62,591 | ) |

NET ASSETS | 381,128 |  | 268,907 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 102 |  | 102 |  |

Revaluation reserve | 9 | 365,000 |  | 250,365 |  |

Retained earnings | 16,026 |  | 18,440 |  |

SHAREHOLDERS' FUNDS | 381,128 |  | 268,907 |  |

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.

| CWMT LTD (REGISTERED NUMBER: 08127809) |

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 3 September 2025 and were signed by:

J Dixon - Director

| CWMT LTD (REGISTERED NUMBER: 08127809) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| CWMT Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Income is derived from rental income.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Initial recognition of investment property is at cost plus all costs incurred in bringing the property to its present condition. Where payment is deferred for more than one year, investment property is recognised at the present value of all future payments.

| Subsequent measurement beyond the first year; investment property is measured at its fair value at the reporting date with changes in the fair value recognised in the profit and loss.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

| CWMT LTD (REGISTERED NUMBER: 08127809) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 1,035,365 |  |

| Revaluations | 114,635 |  |

| At 31 March 2025 | 1,150,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,150,000 |  |

| At 31 March 2024 | 1,035,365 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2022 | 415,000 |  |

| Valuation in 2023 | (194,791 | ) |

| Valuation in 2024 | 30,156 |  |

| Valuation in 2025 | 114,635 |  |

| Cost | 785,000 |  |

1,150,000 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 6,913 |  | 2,596 |  |

| Other creditors | 671,404 |  | 704,135 |  |

678,317 |  | 706,731 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 91,250 |  | 62,591 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 62,591 |  |

| Provided during year | 28,659 |  |

| Balance at 31 March 2025 | 91,250 |  |

| CWMT LTD (REGISTERED NUMBER: 08127809) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 102 | Ordinary | £1 | 102 |  | 102 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2024 | 250,365 |  |

| Investment property | 114,635 |  |

| At 31 March 2025 | 365,000 |  |

10. | 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:

2025 | 2024 |

£ | £ |

| J Dixon

| Balance outstanding at start of year | (698,585 | ) | (701,708 | ) |

| Amounts advanced | 33,792 |  | 22,600 |  |

| Amounts repaid | (5,312 | ) | (19,477 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (670,105 | ) | (698,585 | ) |