REGISTERED NUMBER: 12345773 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

CMC Holdings NW Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Chalton

Mrs C M Chalton

REGISTERED OFFICE:

Home Instead

Building 3 Prenton Way

North Cheshire Trading Estate

Prenton

Merseyside

CH43 3EA

REGISTERED NUMBER:

12345773 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Investments

4

856,848

856,848

Investment property

5

450,000

450,000

1,306,848

1,306,848

CURRENT ASSETS

Debtors

6

104,391

134,981

Cash at bank

13,113

37,569

117,504

172,550

CREDITORS

Amounts falling due within one year

7

(833,495

)

(744,444

)

NET CURRENT LIABILITIES

(715,991

)

(571,894

)

TOTAL ASSETS LESS CURRENT LIABILITIES

590,857

734,954

CREDITORS

Amounts falling due after more than one year

8

(331,228

)

(517,288

)

NET ASSETS

259,629

217,666

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

259,529

217,566

259,629

217,666

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 November 2025 and were signed on its behalf by:

Mr M J Chalton - Director

Mrs C M Chalton - Director

1.	STATUTORY INFORMATION

CMC Holdings NW Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

Preparation of consolidated financial statements

The financial statements contain information about CMC Holdings NW Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

856,848

NET BOOK VALUE

At 31 March 2025

856,848

At 31 March 2024

856,848

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

450,000

NET BOOK VALUE

At 31 March 2025

450,000

At 31 March 2024

450,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

50,000

50,000

Other debtors

54,391

84,981

104,391

134,981

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

180,357

134,999

Amounts owed to group undertakings

74,029

30,161

Amounts owed to associates

579,109

579,109

Other creditors

-

175

833,495

744,444

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

331,228

517,288

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

511,585

652,287

Bank loans are secured via fixed and floating charges over the company's assets, and a legal mortgage over the investment property.

10.	RELATED PARTY DISCLOSURES

At 31.3.2025 the company was owed £54,391 (2024: £84,981) by NSTL Holdings Ltd, a trading company controlled by a related party of the directors.