REGISTERED NUMBER: 07836902 (England and Wales)

CGMD LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Durbin

G Durbin

M Durbin

REGISTERED OFFICE:

Unit 19 Polo Grounds Industrial Estate

New Inn

Pontypool

Torfaen

NP4 0TW

REGISTERED NUMBER:

07836902 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

23,543

29,427

Investments

6

1,706

36,130

25,249

65,557

CURRENT ASSETS

Debtors

7

216,610

341,406

Cash at bank

261,008

122,059

477,618

463,465

CREDITORS

Amounts falling due within one year

8

171,465

245,391

NET CURRENT ASSETS

306,153

218,074

TOTAL ASSETS LESS CURRENT LIABILITIES

331,402

283,631

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

331,302

283,531

SHAREHOLDERS' FUNDS

331,402

283,631

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th December 2025 and were signed on its behalf by:

G Durbin - Director

1.	STATUTORY INFORMATION

CGMD 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 94 (2024 - 95 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

400,000

AMORTISATION

At 1st May 2024

and 30th April 2025

400,000

NET BOOK VALUE

At 30th April 2025

-

At 30th April 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st May 2024

and 30th April 2025

15,406

42,900

52,211

110,517

DEPRECIATION

At 1st May 2024

9,111

35,246

36,733

81,090

Charge for year

1,259

1,530

3,095

5,884

At 30th April 2025

10,370

36,776

39,828

86,974

NET BOOK VALUE

At 30th April 2025

5,036

6,124

12,383

23,543

At 30th April 2024

6,295

7,654

15,478

29,427

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st May 2024

36,130

Impairments

(34,424

)

At 30th April 2025

1,706

NET BOOK VALUE

At 30th April 2025

1,706

At 30th April 2024

36,130

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

144,260

223,596

Other debtors

16,833

16,833

Directors' current accounts

49,877

99,877

Prepayments

5,640

1,100

216,610

341,406

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation Tax

83,576

58,107

Social security and other taxes

39,160

38,176

Other creditors

44,419

145,193

Directors' current accounts

30

-

Accrued expenses

4,280

3,915

171,465

245,391

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1

50

50

25

Ordinary B

£1

25

25

25

Ordinary C

£1

25

25

100

100

10.	RELATED PARTY DISCLOSURES

At the 30th April 2025 the company was owed by C Durbin £49,877 (2024 - £49,877).