REGISTERED NUMBER: 10942845 (England and Wales)

CMAT SERVICES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Faircloth

R I Mainard

J B W Mann

Ms J Murphy

D E Teggin

REGISTERED OFFICE:

Wolverham Primary And Nursery School

Milton Road

Ellesmere Port

Cheshire

CH65 5AT

REGISTERED NUMBER:

10942845 (England and Wales)

AUDITORS:

Murray Smith LLP

Chartered Accountants

Statutory Auditors

Darland House

44 Winnington Hill

Northwich

Cheshire

CW8 1AU

FIXED ASSETS

Tangible assets

4

2,949

3,286

CURRENT ASSETS

Debtors

5

6,240

8,113

Cash at bank

25,471

99,579

31,711

107,692

CREDITORS

Amounts falling due within one year

6

70,753

235,430

NET CURRENT LIABILITIES

(39,042

)

(127,738

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(36,093

)

(124,452

)

RESERVES

Income and expenditure account

(36,093

)

(124,452

)

(36,093

)

(124,452

)

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 Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

S Faircloth - Director

1.	STATUTORY INFORMATION

CMAT Services Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% 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 balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of the business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

3,370

DEPRECIATION

At 1 September 2024

84

Charge for year

337

At 31 August 2025

421

NET BOOK VALUE

At 31 August 2025

2,949

At 31 August 2024

3,286

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,740

2,466

Prepayments and accrued income

3,500

5,647

6,240

8,113

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

137

Social security and other taxes

2,581

3,699

Amounts owed to group undertakings

41,548

211,303

Accruals and deferred income

26,624

20,291

70,753

235,430

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nicola Tucker (Senior Statutory Auditor)

for and on behalf of Murray Smith LLP

8.	MEMBERS LIABILITY

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

9.	PARENT COMPANY

The company is under control of the member company Concordia Multi Academy Trust, Wolverham Primary School, Milton Road, Ellesmere Port, Cheshire, United Kingdom CH65 5AT

10.	GOING CONCERN

The financial statements have been prepared on the going concern basis as the holding multi academy trust will continue to provide financial support.