CGM Property Consultants Limited

Registered number

12059206

Filleted Accounts

30 September 2025

CGM Property Consultants Limited
Registered number:		12059206
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		389,959			389,959

Current assets
Debtors	4	111,845			111,845
Cash at bank and in hand		117,598			50,323
		229,443			162,168

Creditors: amounts falling due within one year	5	(88,433)			(97,010)

Net current assets			141,010			65,158

Net assets			530,969			455,117

Capital and reserves
Called up share capital			102			102
Profit and loss account			530,867			455,015

Shareholders' funds			530,969			455,117

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G Bancroft
Director
Approved by the board on 9 December 2025

CGM Property Consultants Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 October 2024							389,959

	At 30 September 2025							389,959


4	Debtors					2025		2024
£							£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest					111,845		111,845


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,022		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					84,998		86,573
	Taxation and social security costs					-		8,319
	Other creditors					2,413		2,118
						88,433		97,010


6	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr C Birds
	Directors Loan Account	546		-		-		546

	Mr M Richardson
	Directors Loan Account	546		-		-		546

	Mr G Bancroft
	Directors Loan Account	546		-		-		546

		1,638		-		-		1,638


7	Controlling party

	The company is controlled by the directors by virtue of their shareholdings


8	Other information

	CGM Property Consultants Limited is a private company limited by shares and incorporated in England. Its registered office is:
	12 Faraday Court
	Centrum One Hundred
	Burton on Trent
	Staffordshire
	DE14 2WX