REGISTERED NUMBER: 03410008 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CKM GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Whitworth

Mr E R Whitworth

SECRETARY:

Mrs S Whitworth

REGISTERED OFFICE:

Serco Works

Cannon Street

Hull

HU2 0AB

REGISTERED NUMBER:

03410008 (England and Wales)

ACCOUNTANTS:

Sowerby

Chartered Accountants

Beckside Court

Annie Reed Road

Beverley

East Yorkshire

HU17 0LF

FIXED ASSETS

Tangible assets

4

-

181,152

Investments

5

430,000

430,000

430,000

611,152

CURRENT ASSETS

Debtors

6

340,239

95,088

Cash at bank

43

220

340,282

95,308

CREDITORS

Amounts falling due within one year

7

600,917

520,541

NET CURRENT LIABILITIES

(260,635

)

(425,233

)

TOTAL ASSETS LESS CURRENT LIABILITIES

169,365

185,919

CREDITORS

Amounts falling due after more than one year

8

-

(44,844

)

PROVISIONS FOR LIABILITIES

-

(15,807

)

NET ASSETS

169,365

125,268

CAPITAL AND RESERVES

Called up share capital

40,000

40,000

Revaluation reserve

9

-

77,176

Retained earnings

129,365

8,092

SHAREHOLDERS' FUNDS

169,365

125,268

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mrs S Whitworth - Director

1.	STATUTORY INFORMATION

CKM Group Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 10912213 its registered office and principle place of business is at Main Street, Hull, HU2 0LF.

The principal activity of the company is that of a holding company.

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

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.

Having regard to liquidity risk, current market conditions and other factors affecting the company including the impact of the current economic climate, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Preparation of consolidated financial statements

The financial statements contain information about CKM Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Freehold property etc - 2% on cost

Tangible fixed assets are held under the historical cost model. A prior revaluation was taken as deemed cost upon transition to Financial Reporting Standard 102.

Investments in subsidiaries

Investments in subsidiaries are accounted for at cost less impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 January 2024

260,000

Disposals

(260,000

)

At 31 December 2024

-

DEPRECIATION

At 1 January 2024

78,848

Eliminated on disposal

(78,848

)

At 31 December 2024

-

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

181,152

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

430,000

NET BOOK VALUE

At 31 December 2024

430,000

At 31 December 2023

430,000

Investments in subsidiaries are accounted for at cost less impairment.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

340,239

95,088

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

-

15,854

Trade creditors

1

2

Amounts owed to group undertakings

598,250

504,250

Other creditors

2,666

435

600,917

520,541

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

-

44,844

9.

RESERVES

Revaluation

reserve

£

At 1 January 2024

77,176

Revaluation realised

(77,176

)

At 31 December 2024

-

10.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent undertaking is W & H Holdings Ltd, their registered office is at Fabricast, Main Street, Hull, HU2 0LF. The ultimate parent company has taken the option under Section 399 (2a) of the Companies Act 2006 not to prepare consolidated financial statements.