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# CM MOTOR GROUP LTD

## Company Registration Number:
SC778260 (Scotland)

## Unaudited abridged accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 01 September 2024

## End date: 31 August 2025

# CM MOTOR GROUP LTD

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Company Information - 3 |
Report of the Directors - 4 |
Balance sheet - 5 |
Additional notes - 7 |
Balance sheet notes - 10 |

# CM MOTOR GROUP LTD

## Company Information

for the Period Ended 31 August 2025

Director: |  | Cameron Stuart Connor
|  | Mark Gordon Dyer
Registered office: |  | 42a Green Street Stonehouse Larkhall GB-SCT ML9 3LW
Company Registration Number: |  | SC778260 (Scotland)

# CM MOTOR GROUP LTD

## Directors' Report Period Ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal Activities

The principal activity of the company during the year was the sale of used motor vehicles. The company buys and sells used cars, offering a variety of makes and models to suit the needs of individual and business customers.

Directors

The directors shown below have held office during the whole of the period from 01 September 2024 to 31 August 2025
Cameron Stuart Connor

The director(s) shown below resigned during the period
Mark Gordon Dyer
31 August 2025

This report was approved by the board of directors on 8 October 2025
And Signed On Behalf Of The Board By:

Name: Cameron Stuart Connor
Status: Director

# CM MOTOR GROUP LTD

## Balance sheet

As at 31 August 2025

| Notes | 2025 £ | 13 months to 31 Aug 2024 £
--- | --- | --- | ---
Fixed assets
Intangible assets: | 4 | 449 |
Tangible assets: | 5 | 119,353 | 7,277
Total fixed assets: |  | 119,802 | 7,277
Current assets
Stocks: |  | 185,256 | 69,002
Debtors: |  | 5,095 | 13,509
Cash at bank and in hand: |  | 56,591 | 21,009
Total current assets: |  | 246,942 | 103,520
Creditors: amounts falling due within one year: |  | ( 50,467 ) | ( 49,340 )
Net current assets (liabilities): |  | 196,475 | 54,180
Total assets less current liabilities: |  | 316,277 | 61,457
Creditors: amounts falling due after more than one year: |  | ( 275,447 ) | ( 52,157 )
Accruals and deferred income: |  | ( 1,447 ) |
Total net assets (liabilities): |  | 39,383 | 9,300

The notes form part of these financial statements

# CM MOTOR GROUP LTD

## Balance sheet continued

As at 31 August 2025

| Notes | 2025 £ | 13 months to 31 Aug 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 10 | 10
Profit and loss account: |  | 39,373 | 9,290
Shareholders funds: |  | 39,383 | 9,300

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 8 October 2025
And Signed On Behalf Of The Board By:

Name: Cameron Stuart Connor
Status: Director

The notes form part of these financial statements

# CM MOTOR GROUP LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# CM MOTOR GROUP LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025 | 13 months to 31 Aug 2024
  --- | --- | ---
  Average number of employees during the period | 6 | 2

# CM MOTOR GROUP LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 3. Off balance sheet disclosure

  No

# CM MOTOR GROUP LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 4. Intangible assets

  | Total
  --- | ---
  Cost | £
  At 01 September 2024 | 0
  Additions | 449
  Disposals | -
  Revaluations | -
  Transfers | -
  At 31 August 2025 | 449
  Amortisation |
  Charge for year | -
  On disposals | -
  Other adjustments | -
  Amortisation at 31 August 2025 | -
  Net book value |
  Net book value at 31 August 2025 | 449
  Net book value at 31 August 2024 | 0

  The company holds a private vehicle registration, which is recognised as an intangible asset at cost.
  The registration is considered to have an indefinite useful and economic life and is therefore not amortised. This asset is reviewed at each reporting date for indicators of impairment and carried at cost less any accumulated impairment losses.
  At the balance sheet date the directors consider the asset to be unimpaired.

# CM MOTOR GROUP LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Tangible Assets

| Total
--- | ---
Cost | £
At 01 September 2024 | 7,474
Additions | 117,409
Disposals | -
Revaluations | -
Transfers | -
At 31 August 2025 | 124,883
Depreciation |
At 01 September 2024 | 197
Charge for year | 5,333
On disposals | -
Other adjustments | -
At 31 August 2025 | 5,530
Net book value |
At 31 August 2025 | 119,353
At 31 August 2024 | 7,277

Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is provided to write off the cost of the assets, less any estimated residual value where applicable, on a straight-line basis over their expected useful lives.