REGISTERED NUMBER: 08151232 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CML SUSTAIN MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N R Coppard

M H Street

REGISTERED OFFICE:

The Stanley Building

7 Pancras Square

London

N1C 4AG

REGISTERED NUMBER:

08151232 (England and Wales)

ACCOUNTANTS:

Magma Audit LLP

16 Davy Court

Castle Mound Way

Rugby, CV23 0UZ

Magma Audit LLP is part

Of the Dains Group

FIXED ASSETS

Investments

4

1,437,150

1,437,150

CURRENT ASSETS

Cash at bank and in hand

1,120

40,666

CREDITORS

Amounts falling due within one year

5

(357,931

)

(355,233

)

NET CURRENT LIABILITIES

(356,811

)

(314,567

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,080,339

1,122,583

CAPITAL AND RESERVES

Called up share capital

78

78

Other reserves

356,234

356,234

Capital redemption reserve

24

24

Retained earnings

724,003

766,247

SHAREHOLDERS' FUNDS

1,080,339

1,122,583

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

M H Street - Director

1.	STATUTORY INFORMATION

CML Sustain Management Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08151232 and registered office address is The Stanley Building, 7 Pancras Square, London, England, N1C 4AG.

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 and are rounded to the nearest £1.

Going concern

At 31 March 2025 the Company had net current liabilities of £356,811 (2024: £314,567) and net assets of £1,080,339 (2024: £1,122,583). The directors have prepared these financial statements on the going concern basis as they believe that the trading subsidiary will continue to generate profits for distribution to this company, enabling it to be able to meet its current liabilities as they fall due.

Consolidation

The company and its subsidiary form a small group. The company is therefore not required to produce consolidated financial statements and has not done so. These financial statements present information about the company as a single entity.

Investments in subsidiaries

Investments are recorded at cost less provision for any permanent diminution in value.

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Taxation

The tax expense for the year comprises current and deferred tax.

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 directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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.

Income from shares in group undertakings

Income from shares in group undertakings shown in the profit and loss account represents dividends receivable from group companies. Dividends receivable are recognised in the period in which the dividends are declared and approved.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

1,437,150

NET BOOK VALUE

At 31 March 2025

1,437,150

At 31 March 2024

1,437,150

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

354,811

352,293

Other creditors

3,120

2,940

357,931

355,233

6.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption provided in FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned.