REGISTERED NUMBER: 08127809 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CWMT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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).

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

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

)