REGISTERED NUMBER: 14649601 (England and Wales)

C M ELECTRICAL (NORTHERN) LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

C McKenna

REGISTERED OFFICE:

Finlayson & Co.

Whitby Court

Abbey Road

Huddersfield

West Yorkshire

HD8 8EL

REGISTERED NUMBER:

14649601 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Intangible assets

4

9,000

12,000

Property, plant and equipment

5

5,509

2,702

14,509

14,702

CURRENT ASSETS

Debtors

6

33,964

18,593

Cash at bank and in hand

(56

)

5,505

33,908

24,098

CREDITORS

Amounts falling due within one year

7

26,499

17,318

NET CURRENT ASSETS

7,409

6,780

TOTAL ASSETS LESS CURRENT LIABILITIES

21,918

21,482

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

21,818

21,382

SHAREHOLDERS' FUNDS

21,918

21,482

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 July 2025 and were signed by:

C McKenna - Director

1.	STATUTORY INFORMATION

C M Electrical (Northern) 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue 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 0, is being amortised evenly over its estimated useful life of nil 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 cost

Computer Equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

15,000

AMORTISATION

At 1 April 2024

3,000

Amortisation for year

3,000

At 31 March 2025

6,000

NET BOOK VALUE

At 31 March 2025

9,000

At 31 March 2024

12,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Computer

Machinery

Equipment

Totals

£

£

£

COST

At 1 April 2024

2,650

500

3,150

Additions

3,815

-

3,815

At 31 March 2025

6,465

500

6,965

DEPRECIATION

At 1 April 2024

337

111

448

Charge for year

841

167

1,008

At 31 March 2025

1,178

278

1,456

NET BOOK VALUE

At 31 March 2025

5,287

222

5,509

At 31 March 2024

2,313

389

2,702

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

17,249

11,425

Other debtors

16,715

7,168

33,964

18,593

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

15,727

3,856

Other creditors

10,772

13,462

26,499

17,318

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

2025

2024

£

£

C McKenna

Balance outstanding at start of year

7,168

-

Amounts advanced

16,635

7,168

Amounts repaid

(7,168

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,635

7,168

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

26 July 2025