C.M. Realty LLP - Filleted accounts

Registered number

OC385177

C.M. Realty LLP

Filleted Accounts

31 March 2025

C.M. Realty LLP
Registered number:		OC385177
Balance Sheet
as at 31 March 2025
Notes		2025		2024
£			£
Fixed assets
Tangible assets	3	1,148,008		1,158,612
Current assets
Debtors	4	142,160		124,500
Cash at bank and in hand		14,073		25,046
		156,233		149,546

Creditors: amounts falling due within one year	5	(63,104)		(63,024)

Net current assets		93,129		86,522

Total assets less current liabilities		1,241,137		1,245,134



Net assets attributable to members		1,241,137		1,245,134

Represented by:
Loans and other debts due to members	6	774,401		817,924

Members' other interests
Members' capital classified as equity		1,000		1,000
Other reserves		465,736		426,210
		466,736		427,210

		1,241,137		1,245,134

Total members' interests
Loans and other debts due to members	6	774,401		817,924
Members' other interests		466,736		427,210

		1,241,137		1,245,134

For the year ended 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 12 December 2025 and signed on their behalf by:


C Mitra
Designated member

C.M. Realty LLP
Notes to the Accounts
for the year ended 31 March 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) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	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.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	are not depreciated
	Leasehold land and buildings	over the last 50 years of the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the LLP			0		0


3	Tangible fixed assets
		Land and buildings		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	1,146,602		111,155		1,257,757
	Additions	1,404		-		1,404
	At 31 March 2025	1,148,006		111,155		1,259,161

	Depreciation
	At 1 April 2024	-		99,145		99,145
	Charge for the year	-		12,008		12,008
	At 31 March 2025	-		111,153		111,153

	Net book value
	At 31 March 2025	1,148,006		2		1,148,008
	At 31 March 2024	1,146,602		12,010		1,158,612


4	Debtors			2025		2024
£					£

	Other debtors			142,160		124,500


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

	Other creditors			63,104		63,024


6	Loans and other debts due to members			2025		2024
£					£

	Members capital classified as debt			1,000		1,000
	Loans from members			1,053,701		1,053,701
	Amounts due to members in respect of profits			(280,300)		(236,777)
				774,401		817,924

	Amounts falling due within one year			774,401		817,924

	Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.


7	Other information

	C.M. Realty LLP is a limited liability partnership incorporated in England. Its registered office is:
	11 Iver Lodge
	Bangors Road South
	Iver
	Bucks
	SL0 0AW