Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true 0 true true true true The principal activity of the Company during the year was the provision of energy consultancy, water consultancy and metering and data services.false 0 2024-04-01 false true false 03192206 2024-04-01 2025-03-31 03192206 2023-04-01 2024-03-31 03192206 2025-03-31 03192206 2024-03-31 03192206 1 2024-04-01 2025-03-31 03192206 1 2023-04-01 2024-03-31 03192206 d:Director1 2024-04-01 2025-03-31 03192206 d:Director2 2024-04-01 2025-03-31 03192206 d:RegisteredOffice 2024-04-01 2025-03-31 03192206 d:Agent1 2024-04-01 2025-03-31 03192206 e:CurrentFinancialInstruments 2025-03-31 03192206 e:CurrentFinancialInstruments 2024-03-31 03192206 e:CurrentFinancialInstruments e:WithinOneYear 2025-03-31 03192206 e:CurrentFinancialInstruments e:WithinOneYear 2024-03-31 03192206 e:UKTax 2024-04-01 2025-03-31 03192206 e:UKTax 2023-04-01 2024-03-31 03192206 e:ShareCapital 2025-03-31 03192206 e:ShareCapital 2024-03-31 03192206 e:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 03192206 e:RetainedEarningsAccumulatedLosses 2025-03-31 03192206 e:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 03192206 e:RetainedEarningsAccumulatedLosses 2024-03-31 03192206 e:RetainedEarningsAccumulatedLosses 2023-04-01 03192206 d:OrdinaryShareClass1 2024-04-01 2025-03-31 03192206 d:OrdinaryShareClass1 2025-03-31 03192206 d:OrdinaryShareClass1 2024-03-31 03192206 d:FRS102 2024-04-01 2025-03-31 03192206 d:Audited 2024-04-01 2025-03-31 03192206 d:FullAccounts 2024-04-01 2025-03-31 03192206 d:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03192206 2 2024-04-01 2025-03-31 03192206 f:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03192206 CMR CONSULTANTS LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
CMR CONSULTANTS LIMITED COMPANY INFORMATION
Directors | T Scott
| A Ward
Registered number | 03192206
Registered office | Edison House
| Daniel Adamson Road
| Salford
| Manchester
| M50 1DT
Independent auditor | Forvis Mazars LLP
| Chartered Accountants and Statutory Auditor
| 1 St Peters Square
| Manchester
| M2 3DE
Bankers | Barclays Bank plc
| Leicester
| Leicestershire
| LE87 2BB
Solicitors | Stevens & Bolton LLP
| Wey House
| Farnham Road
| Guildford
| Surrey
| GU1 4YD
CMR CONSULTANTS LIMITED CONTENTS
| Page
Directors' report | 1 - 2
Independent auditor's report | 3 - 5
Statement of income and retained earnings | 6
Balance sheet | 7
Notes to the financial statements | 8 - 14
CMR CONSULTANTS LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 31 MARCH 2025 The directors present their report and the financial statements for the year ended 31 March 2025.
Directors' responsibilities statement
The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to: ∙select suitable accounting policies for the Company's financial statements and then apply them consistently; ∙make judgements and accounting estimates that are reasonable and prudent; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Principal activity
The principal activity of the Company during the year was the provision of energy consultancy, water consultancy and metering and data services.
Results and dividends
The profit for the year, after taxation, amounted to £43,841 (2024 - loss £6,445). The directors do not recommend the payment of a dividend (2024: £Nil)
Directors
The directors who served during the year were:
T Scott
A Ward
Page 1
CMR CONSULTANTS LIMITED DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Principal risks and uncertainties
The directors periodically review and agree objectives for managing key risks. These risks and the way in which the Company seeks to manage them, are summarised below: Liquidity risk and interest rate risk The Company seeks to manage financial risk by ensuring sufficient liquidity is available to meet foreseeable needs and to invest cash assets safely and profitably. Credit risk Credit risk is minimised by obtaining credit reports for all prospective customers before contracts are signed.
Qualifying third party indemnity provisions
Ylem Group Limited (the 'Ultimate parent undertaking') has appropriate Directors' and Officers' insurance covering all Directors for all subsidiaries within the Group. Going Concern The financial statements have been prepared on the going concern basis for the reasons set out in note 2.3.
Disclosure of information to auditor
The directors confirm that: ∙so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and ∙the directors have taken all the steps that they ought to have been taken as directors in order to make themselves aware of any relevant audit information and to establish that the Company's auditor is aware of that information.
Auditor
The auditor, Forvis Mazars LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 25 November 2025 and signed on its behalf.
A Ward Director
Page 2
CMR CONSULTANTS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CMR CONSULTANTS LIMITED Opinion We have audited the financial statements of CMR Consultants Limited (the ‘company’) for the year ended 31 March 2025 which comprise the Statement of income and retained earnings, the Balance sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: ∙give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended; ∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the “Auditor’s responsibilities for the audit of the financial statements” section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the Annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Page 3
CMR CONSULTANTS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CMR CONSULTANTS LIMITED Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: ∙the information given in the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and ∙the directors’ report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ∙the financial statements are not in agreement with the accounting records and returns; or ∙certain disclosures of directors’ remuneration specified by law are not made; or ∙we have not received all the information and explanations we require for our audit; or ∙the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemption in preparing the directors’ report and from the requirement to prepare a strategic report. Responsibilities of Directors As explained more fully in the directors’ responsibilities statement set out on page 1, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Based on our understanding of the company and its industry, we considered that non-compliance with the following laws and regulations might have a material effect on the financial statements: employment regulation, health and safety regulation and anti-money laundering regulation. Page 4
CMR CONSULTANTS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CMR CONSULTANTS LIMITED To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to: ∙Inquiring of management and, where appropriate, those charged with governance, as to whether the company is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations; ∙Inspecting correspondence, if any, with relevant licensing or regulatory authorities; ∙Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non-compliance throughout our audit; and ∙Considering the risk of acts by the company which were contrary to applicable laws and regulations, including fraud. We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as tax legislation, and the Companies Act 2006. In addition, we evaluated the directors’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, and significant one-off or unusual transactions. Our audit procedures in relation to fraud included but were not limited to: ∙Making enquiries of the directors and management on whether they had knowledge of any actual, suspected or alleged fraud; ∙Gaining an understanding of the internal controls established to mitigate risks related to fraud; ∙Discussing amongst the engagement team the risks of fraud; and ∙Addressing the risks of fraud through management override of controls by performing journal entry testing. There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorresponsibilities. This description forms part of our auditor’s report. Use of the audit report This report is made solely to the company’s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body for our audit work, for this report, or for the opinions we have formed. Christopher Martin (Senior Statutory Auditor) for and on behalf of Forvis Mazars LLP Chartered Accountants and Statutory Auditor 1 St Peters Square Manchester M2 3DE 25 November 2025 Page 5
CMR CONSULTANTS LIMITED STATEMENT OF INCOME AND RETAINED EARNINGS FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2024
Note | £ | £
Administrative expenses |  | - | 9,123
Operating profit |  | - | 9,123
Interest receivable and similar income |  | - | 6,901
Profit before tax |  | - | 16,024
Tax on profit | 6 | 43,841 | (22,469)
Profit/(loss) after tax |  | 43,841 | (6,445)
Retained earnings at the beginning of the year |  | (239,162) | (232,717)
|  | (239,162) | (232,717)
Profit/(loss) for the year |  | 43,841 | (6,445)
Retained earnings at the end of the year |  | (195,321) | (239,162)
There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of income and retained earnings.
The notes on pages 8 to 14 form part of these financial statements.
Page 6
CMR CONSULTANTS LIMITED REGISTERED NUMBER: 03192206 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 43,841 |  | - |
Cash at bank and in hand | 8 | 10,507 |  | 10,507 |
|  | 54,348 |  | 10,507 |
Creditors: amounts falling due within one year | 9 | (249,659) |  | (249,659) |
Net current liabilities |  |  | (195,311) |  | (239,152)
Total assets less current liabilities |  |  | (195,311) |  | (239,152)
Net liabilities |  |  | (195,311) |  | (239,152)
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 10 |  | 10
Profit and loss account | 11 |  | (195,321) |  | (239,162)
|  |  | (195,311) |  | (239,152)
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 were approved and authorised for issue by the board and were signed on its behalf on 25 November 2025.
A Ward
Director
The notes on pages 8 to 14 form part of these financial statements. Page 7
CMR CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
CMR Consultants Limited is a private company limited by shares and incorporated in England and Wales. Its registered head office address is located at Edison House, Daniel Adamson Road, Manchester, M50 1DT. The principal activity of the Company during the year was the provision of energy consultancy, water consultancy and metering and data services. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); ∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A; ∙the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23; ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Ylem Group Limited as at 31 March 2025 and these financial statements may be obtained from Companies House. Page 8
CMR CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Going concern
The Company is a subsidiary of Ylem Group Limited and participates in the Group's centralised treasury arrangements. The parent company has confirmed its intention to support the Company for a period of at least twelve months from the date of signing these financial statements, to the extent required, and, having made enquiries of the parent company directors, the Company's directors have no reason to doubt the parent's ability to do so. The directors consider that the Company has adequate resources to continue in operation for the foreseeable future, and so they continue to adopt the going concern basis in preparing the Annual Financial Statements for the year ended 31 March 2025.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Taxation
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.
| 2.6 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | 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. Page 9
CMR CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, which are described above, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Page 10
CMR CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Auditor's remuneration
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fees payable to the Company's auditor for the audit of the Company's financial statements | 5,748 | 5,500
| The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.
5. | Directors' remuneration
| During the year, one of the directors was remunerated by another group company for services to several companies within the group, including this Company, but it is not practicable to allocate this between companies and has been bourne by the ultimate parent.
6. | Taxation
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax |  |
| Adjustments in respect of previous periods | (43,841) | -
|  | (43,841) | -
| Deferred tax |  |
| Origination and reversal of timing differences | - | 22,469
| Total deferred tax | - | 22,469
| Tax on profit | (43,841) | 22,469
Page 11
CMR CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 6.Taxation (continued)
| Factors affecting tax charge for the year
| The tax assessed for the year is lower than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Profit on ordinary activities before tax | - | 16,024
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | - | 4,006
| Effects of: |  |
| Movement in deferred tax asset not recognised | - | 18,463
| Adjustments to tax charge in respect of previous periods | (43,841) | -
| Total tax charge for the year | (43,841) | 22,469
| The company has unused tax losses of £Nil (2024: £175,360), for which deferred tax assets of £Nil (2024: £43,840) have not been recognised.
| Factors that may affect future tax charges
There were no factors that may affect future tax charges.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 43,841 | -
|  | 43,841 | -
| Amounts owed by group undertakings includes £43,841 (2024: £Nil) for group relief surrendered.
Page 12
CMR CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,507 | 10,507
|  | 10,507 | 10,507
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 249,659 | 249,659
|  | 249,659 | 249,659
| Amount owing to group undertakings comprises an intercompany loan which is repayable on demand and carries interest of 5% over the Bank of England base rate.
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10 (2024 - 10) Ordinary shares of £1 each | 10 | 10
11. | Reserves
Profit and loss account Includes all current and prior period retained profits and losses.
12. | Related party transactions
| The Company has claimed the exemption contained in section 33 of FRS 102, which is available to wholly-owned subsidiaries, not to disclose related party transactions with other members of the Group.
Page 13
CMR CONSULTANTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
13. | Controlling party
During the year ended 31 March 2025, the immediate and ultimate holding company was Ylem Group Limited; a company incorporated in the United Kingdom, whose registered address is the same as the Company's as disclosed on the Company Information page. Ylem Group Limited was the parent of the largest and smallest group of companies, of which the company is a member, that produces consolidated accounts. Ylem Group Limited was ultimately owned by a family trust of Mr Tim Scott, which was considered to be the ultimate controlling party. On 18th November 2025, Atari Limited, a Company registered in Jersey became the immediate and ultimate parent undertaking of Ylem Group Limited. Atari Limited is owned by a family trust of Mr Tim Scott, which is considered to be the ultimate controlling party. Group financial statements for Ylem Group Limited are available from Companies House, Crown Way, Cardiff, CF14 3UZ.
Page 14