Company No: 06057563 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	38,670		51,629
		38,670		51,629
Current assets
Stocks	4	5,000		5,000
Debtors	5	88,542		77,407
Cash at bank and in hand		26,905		56,733
		120,447		139,140
Creditors: amounts falling due within one year	6	( 100,236)		( 90,590)
Net current assets		20,211		48,550
Total assets less current liabilities		58,881		100,179
Creditors: amounts falling due after more than one year	7	( 28,162)		( 49,937)
Provision for liabilities	8	( 12,997)		( 12,907)
Net assets		17,722		37,335
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		17,622		37,235
Total shareholders' funds		17,722		37,335

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of CCM (EPOS) Limited (registered number: 06057563) were approved and authorised for issue by the Director on 01 October 2025. They were signed on its behalf by:

G King Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

CCM (EPOS) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.
Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on the following basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Fixtures and fittings	4 years straight line
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		5

3. Tangible assets

	Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2024	74,185		500		3,921		78,606
Additions	0		0		361		361
At 31 March 2025	74,185		500		4,282		78,967
Accumulated depreciation
At 01 April 2024	24,092		42		2,843		26,977
Charge for the financial year	12,523		125		672		13,320
At 31 March 2025	36,615		167		3,515		40,297
Net book value
At 31 March 2025	37,570		333		767		38,670
At 31 March 2024	50,093		458		1,078		51,629

4. Stocks

	2025		2024
	£		£
Stocks	5,000		5,000

5. Debtors

	2025		2024
	£		£
Trade debtors	48,789		50,571
Other debtors	39,753		26,836
	88,542		77,407

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,000		10,000
Trade creditors	7,473		2,380
Taxation and social security	65,761		49,888
Obligations under finance leases and hire purchase contracts	11,776		11,776
Other creditors	5,226		16,546
	100,236		90,590

The hire purchase contracts are secured by the assets to which they are related.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	1,667		11,667
Obligations under finance leases and hire purchase contracts	26,495		38,270
	28,162		49,937

There are no amounts included above in respect of which any security has been given by the small entity.

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 12,907)		( 2,611)
Charged to the Statement of Income and Retained Earnings	( 90)		( 10,296)
At the end of financial year	( 12,997)		( 12,907)

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
46 Ordinary shares of £ 1.00 each	46		46
24 Ordinary A shares of £ 1.00 each	24		24
30 Ordinary B shares of £ 1.00 each	30		30
	100		100

10. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Key Management	49,094		24,906

Interest has been charged on the overdrawn directors loan account as per HMRC rates.