CFM Utilities & Groundworks Ltd

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of CFM Utilities & Groundworks Ltd For The Year Ended 30 June 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CFM Utilities & Groundworks Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of CFM Utilities & Groundworks Ltd , as a body, in accordance with the terms of our engagement letter dated 25 July 2017. Our work has been undertaken solely to prepare for your approval the accounts of CFM Utilities & Groundworks Ltd and state those matters that we have agreed to state to the director of CFM Utilities & Groundworks Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CFM Utilities & Groundworks Ltd and its director as a body for our work or for this report.

It is your duty to ensure that CFM Utilities & Groundworks Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CFM Utilities & Groundworks Ltd . You consider that CFM Utilities & Groundworks Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of CFM Utilities & Groundworks Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7th January 2026

Apple Accountancy Services Limited

Chartered Certified Accountants

146 Manor Way

Borehamwood

Hertfordshire

WD6 1QX

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CFM Utilities & Groundworks Ltd

Balance Sheet

As At 30 June 2025

Balance Sheet

Registered number: 10815121

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		136,557		107,154

			136,557		107,154
CURRENT ASSETS
Debtors		155,519		131,459
Cash at bank and in hand		40,106		38,499

		195,625		169,958
Creditors: Amounts Falling Due Within One Year		(128,367 )		(95,993 )

NET CURRENT ASSETS (LIABILITIES)			67,258		73,965

TOTAL ASSETS LESS CURRENT LIABILITIES			203,815		181,119

Creditors: Amounts Falling Due After More Than One Year			(66,623 )		(70,513 )

NET ASSETS			137,192		110,606

CAPITAL AND RESERVES
Called up share capital			41		41
Profit and Loss Account			137,151		110,565

SHAREHOLDERS' FUNDS			137,192		110,606

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CFM Utilities & Groundworks Ltd

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Moore

Director

7th January 2026

The notes on pages 4 to 5 form part of these financial statements.

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CFM Utilities & Groundworks Ltd

Notes to the Financial Statements

For The Year Ended 30 June 2025

Notes to the Financial Statements

1. General Information

CFM Utilities & Groundworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10815121 . The registered office is 146 Manor Way, BorehamWood, Hertfordshire, WD6 1QX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight line
Motor Vehicles	25% Reducing balance
Computer Equipment	33% Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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CFM Utilities & Groundworks Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2024	51,013	165,947	490	217,450
Additions	-	80,395	719	81,114

As at 30 June 2025	51,013	246,342	1,209	298,564

Depreciation
As at 1 July 2024	42,235	67,571	490	110,296
Provided during the period	6,778	44,693	240	51,711

As at 30 June 2025	49,013	112,264	730	162,007

Net Book Value
As at 30 June 2025	2,000	134,078	479	136,557

As at 1 July 2024	8,778	98,376	-	107,154

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