Company Registration No. NI677565 (Northern Ireland)
CMC Fibre Ltd
Unaudited accounts
for the year ended 31 March 2025
CMC Fibre Ltd
Unaudited accounts
Contents
CMC Fibre Ltd
Company Information
for the year ended 31 March 2025
Company Number
NI677565 (Northern Ireland)
Registered Office
4 Spinners Avenue
The Rock Road
Armagh
County Armagh
BT60 2PE
Northern Ireland
CMC Fibre Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
176,470
173,985
Cash at bank and in hand
24,476
8,002
Creditors: amounts falling due within one year
(278,698)
(113,768)
Net current liabilities
(104,856)
(10,971)
Called up share capital
100
100
Profit and loss account
71,514
162,914
Shareholders' funds
71,614
163,014
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 December 2025 and were signed on its behalf by
Darren Connolly
Director
Company Registration No. NI677565
CMC Fibre Ltd
Notes to the Accounts
for the year ended 31 March 2025
CMC Fibre Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI677565. The registered office is 4 Spinners Avenue, The Rock Road, Armagh, County Armagh, BT60 2PE, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
85,108
136,810
221,918
Additions
14,100
27,100
41,200
At 31 March 2025
99,208
163,910
263,118
At 1 April 2024
12,766
35,167
47,933
Charge for the year
12,966
25,749
38,715
At 31 March 2025
25,732
60,916
86,648
At 31 March 2025
73,476
102,994
176,470
At 31 March 2024
72,342
101,643
173,985
Carrying values included above held under finance leases and hire purchase contracts:
£
£
CMC Fibre Ltd
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Other debtors
17,123
85,667
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
19,685
15,364
Obligations under finance leases and hire purchase contracts
54,792
58,104
Taxes and social security
28,736
5,306
Loans from directors
148,540
20,545
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Average number of employees
During the year the average number of employees was 1 (2024: 1).