ACCOUNTS - Final Accounts

Registered number: 08884702

CPM SURVEYORS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	5		486		730
			486		730
Current assets
Debtors: amounts falling due within one year	6	7,817		11,317
Cash at bank and in hand	7	78,295		100,557
		86,112		111,874
Creditors: amounts falling due within one year	8	(65,945)		(90,435)
Net current assets			20,167		21,439
Total assets less current liabilities			20,653		22,169
Creditors: amounts falling due after more than one year	9		-		(3,205)

Net assets			20,653		18,964

CPM SURVEYORS LTD

REGISTERED NUMBER: 08884702

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Capital and reserves
Called up share capital	1	1
Profit and loss account	20,652	18,963
	20,653	18,964

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 profit and loss account 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 on 11 December 2025.

Mr Mohammed Basharat

Director

The notes on pages 2 to 7 form part of these financial statements.

Page 1

CPM SURVEYORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

CPM Surveyors Ltd is a company limited by shares incorporated in England within the United Kingdom, having a registration of 08884702. The address of the registered office is 77 Francis Road, Edgbaston, Birmngham B16 8SP. The principal activity of the company in the year under review was that of being chartered surveyors.
The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required.

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CPM SURVEYORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Profit and loss account in the same period as the related expenditure.

2.5

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.

2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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CPM SURVEYORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

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.

2.8

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings

20%

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.

2.9

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.

2.10

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.

2.11

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 4

CPM SURVEYORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 2).

4.	Taxation

		2025	2024
		£	£

Corporation tax
Current tax on profits for the year	-	2,354
	-	2,354

Total current tax	-	2,354

	Deferred tax
	Total deferred tax	-	-


	Tax on profit	-	2,354

Factors affecting tax charge for the year
The tax assessed for the year is the same as (2024 - the same as) the standard rate of corporation tax in the UK of 19% (2024 - 19%) as set out below:
	2025	2024
	£	£

Profit on ordinary activities before tax

3,273

12,143

Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 19% (2024 - 19%)	1,689	2,308
Effects of:
Expenses not deductible for tax purposes, other than goodwill amortisation and impairment	1,340	-
Capital allowances for year in excess of depreciation	244	46
Utilisation of tax losses	(3,273)	-
Total tax charge for the year	-	2,354

Factors that may affect future tax charges

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CPM SURVEYORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.Taxation (continued)

There were no factors that may affect future tax charges.

5.	Tangible fixed assets

		Fixtures and fittings
		£
	Cost or valuation
	At 1 April 2024	1,218
	At 31 March 2025	1,218
	Depreciation
	At 1 April 2024	488
	Charge for the year on owned assets	244
	At 31 March 2025	732
	Net book value
	At 31 March 2025	486
	At 31 March 2024	730

Debtors

					2025	2024
					£	£


Other debtors	7,817	11,317
	7,817	11,317

Page 6

CPM SURVEYORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	78,295	100,557
	78,295	100,557

8.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	2,942	3,150
Corporation tax	-	2,354
Other taxation and social security	448	-
Other creditors	49,334	65,310
Accruals and deferred income	13,221	19,621
	65,945	90,435

9.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	3,205
	-	3,205

10.

Related party transactions

Mohammed Basharat is a director and shareholder of the company.
During the period, the director received loans of £16,555 to the company. As at the balance sheet date, the company owed the director £47,144 (2024: £63,699) which is shown in creditors due within one year.
The above balances are payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.

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