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Registered number: 13979657 CMG HEAVY RESCUE LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
CMG HEAVY RESCUE LIMITED REGISTERED NUMBER: 13979657 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,114,531 |  | 688,479
Current assets |  |  |  |  |
Stocks | 5 | 6,975 |  | 6,472 |
Debtors: amounts falling due within one year | 6 | 418,861 |  | 375,685 |
Cash at bank and in hand | 7 | 350,537 |  | 304,382 |
|  | 776,373 |  | 686,539 |
Creditors: amounts falling due within one year | 8 | (521,716) |  | (582,045) |
Net current assets |  |  | 254,657 |  | 104,494
Total assets less current liabilities |  |  | 1,369,188 |  | 792,973
Creditors: amounts falling due after more than one year | 9 |  | (471,923) |  | (352,081)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (225,458) |  | (110,757) |
|  |  | (225,458) |  | (110,757)
Net assets |  |  | 671,807 |  | 330,135
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 671,707 |  | 330,035
|  |  | 671,807 |  | 330,135
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CMG HEAVY RESCUE LIMITED REGISTERED NUMBER: 13979657 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M Cowan
Director
Date: 15 October 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
CMG HEAVY RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
CMG Heavy Rescue Limited is a company limited by shares registered in England and Wales, registered number 13979657. The registered office and principal place of business is The Walnuts, Wolverton Road, Blakelands, Milton Keynes, Buckinghamshire, MK14 5AA. The Company's functional and presentational currency is GBP, the accounts are rounded to the nearest £1. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The Director has considered relevant information, including the post year end performance and the impact of subsequent events in making his assessment. Based on these assessments and having regard to the resources available to the entity, the Director has concluded that there is no material uncertainty and that he can continue to adopt the going concern basis in preparing the annual accounts.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
CMG HEAVY RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
CMG HEAVY RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 20%
|  |  |  | Plant and machinery | - | 25%
|  |  |  | Motor vehicles | - | 20%
|  |  |  | Computer equipment | - | 25%
|  |  |  | Heavy rescue vehicles | - | 12.5% to residual value of £30,000
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
CMG HEAVY RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 20 (2023 - 18).
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CMG HEAVY RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2024 | 4,441 | 22,485 | 728,394 | 1,964 | 757,284
| Additions | 3,650 | 7,836 | 568,845 | 3,664 | 583,995
| Disposals | - | - | (50,345) | - | (50,345)
| At 31 December 2024 | 8,091 | 30,321 | 1,246,894 | 5,628 | 1,290,934
| Depreciation |  |  |  |  |
| At 1 January 2024 | 1,090 | 6,660 | 60,299 | 756 | 68,805
| Charge for the year on owned assets | 1,317 | 6,840 | 110,123 | 1,065 | 119,345
| Disposals | - | - | (11,747) | - | (11,747)
| At 31 December 2024 | 2,407 | 13,500 | 158,675 | 1,821 | 176,403
| Net book value |  |  |  |  |
| At 31 December 2024 | 5,684 | 16,821 | 1,088,219 | 3,807 | 1,114,531
| At 31 December 2023 | 3,351 | 15,825 | 668,095 | 1,208 | 688,479
5. | Stocks
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Finished goods and goods for resale | 6,975 | 6,472
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CMG HEAVY RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 3,626 | -
| Amounts owed by group undertakings | 293,268 | 338,918
| Other debtors | 8,450 | 5,070
| Prepayments and accrued income | 113,517 | 31,697
|  | 418,861 | 375,685
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 350,537 | 304,382
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 37,979 | 165,246
| Amounts owed to group companies | 73,019 | 95,508
| Other taxation and social security | 136,707 | 111,715
| Obligations under finance lease and hire purchase contracts | 195,897 | 119,275
| Other creditors | 60,020 | 62,955
| Accruals and deferred income | 18,094 | 27,346
|  | 521,716 | 582,045
| Obligations under finance lease and hire purchase contracts are secured over the asset they relate to. Amounts owed to group companies are unsecured and accrue interest at 3% over the Bank of England Base Rate.
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CMG HEAVY RESCUE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 411,923 | 292,081
| Amounts owed to group companies | 60,000 | 60,000
|  | 471,923 | 352,081
| Obligations under finance lease and hire purchase contracts are secured over the asset they relate to. Amounts owed to group companies are unsecured and accrue interest at 3% over the Bank of England Base Rate.
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £6,879 (2023 - £6,986) were payable to the fund at the balance sheet date and are included in creditors.
11. | Related party transactions
| At 31 December 2024 the Company owed the Director £53,141 (2023 - £55,969).
12. | Controlling party
The ultimate parent undertaking is Cowan Group Limited, a limited liability company registered in England and Wales. This parent company heads both the smallest and largest group for which consolidated financial statements containing the results and position of the Company are prepared and copies of these can be obtained from the registrar of companies. Cowan Group Limited own 75% of the shares of CMG Heavy Rescue Limited.
13. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified. The audit report was signed on 17 October 2025 by Adam Young ACA (Senior Statutory Auditor) on behalf of MHA.
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