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SC556674 2024-02-29 2025-02-28 SC556674 2025-02-28

CM RESOURCE CONSULTANCY LIMITED

Registered Number
SC556674
(Scotland)

Unaudited Financial Statements for the Period ended
28 February 2025

CM RESOURCE CONSULTANCY LIMITED
Company Information
for the period from 29 February 2024 to 28 February 2025

Directors | Mrs Alison Mann
| Mr Colin Mann

Registered Address | Kirks Cottage
| Muckhart
| Dollar
| FK14 7JH

Registered Number | SC556674 (Scotland)

CM RESOURCE CONSULTANCY LIMITED
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 17,337 |  |  |  | 22,939
|  |  |  | 17,337 |  |  |  | 22,939
Current assets |  |  |  |  |  |  |  |
Stocks |  | 5,333 |  |  |  | 4,667 |  |
Debtors | 4 | 3,840 |  |  |  | 4,217 |  |
Cash at bank and on hand |  | 20,052 |  |  |  | 32,703 |  |
|  | 29,225 |  |  |  | 41,587 |  |
Creditors amounts falling due within one year | 5 | (2,999) |  |  |  | (1,837) |  |
Net current assets (liabilities) |  |  |  | 26,226 |  |  |  | 39,750
Total assets less current liabilities |  |  |  | 43,563 |  |  |  | 62,689
Net assets |  |  |  | 43,563 |  |  |  | 62,689
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 43,561 |  |  |  | 62,687
Shareholders' funds |  |  |  | 43,563 |  |  |  | 62,689

- The company was entitled to exemption from audit for this reporting period 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.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 November 2025, and are signed on its behalf by:
Mr Colin Mann Director Registered Company No. SC556674

CM RESOURCE CONSULTANCY LIMITED
Notes to the Financial Statements
for the period ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | - |  | 3
| Vehicles | 25 |  | -

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 29 February 24 | 29,194 |  | 7,201 |  | 36,395
| Additions | - |  | 939 |  | 939
| At 28 February 25 | 29,194 |  | 8,140 |  | 37,334
| Depreciation and impairment
| At 29 February 24 | 7,299 |  | 6,157 |  | 13,456
| Charge for year | 5,473 |  | 1,068 |  | 6,541
| At 28 February 25 | 12,772 |  | 7,225 |  | 19,997
| Net book value
| At 28 February 25 | 16,422 |  | 915 |  | 17,337
| At 28 February 24 | 21,895 |  | 1,044 |  | 22,939

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 561 |  | 1,732
| Other debtors | 1,688 |  | 234
| Prepayments and accrued income | 1,591 |  | 2,251
| Total | 3,840 |  | 4,217

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 484 |  | -
| Taxation and social security | 1,765 |  | 1,087
| Accrued liabilities and deferred income | 750 |  | 750
| Total | 2,999 |  | 1,837

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Mr Colin Mann | 234 |  | 1,688 |  | 234 |  | 1,688
|  | 234 |  | 1,688 |  | 234 |  | 1,688

| The above loan is included in other debtors and has been repaid since the year end.