Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-11-01 false No description of principal activity 2 2 true true false 12283790 2024-11-01 2025-10-31 12283790 2023-11-01 2024-10-31 12283790 2025-10-31 12283790 2024-10-31 12283790 2023-11-01 12283790 c:Director1 2024-11-01 2025-10-31 12283790 c:Director2 2024-11-01 2025-10-31 12283790 d:OfficeEquipment 2024-11-01 2025-10-31 12283790 d:OfficeEquipment 2025-10-31 12283790 d:OfficeEquipment 2024-10-31 12283790 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 12283790 d:CurrentFinancialInstruments 2025-10-31 12283790 d:CurrentFinancialInstruments 2024-10-31 12283790 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 12283790 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 12283790 d:ShareCapital 2024-11-01 2025-10-31 12283790 d:ShareCapital 2025-10-31 12283790 d:ShareCapital 2023-11-01 2024-10-31 12283790 d:ShareCapital 2024-10-31 12283790 d:ShareCapital 2023-11-01 12283790 d:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 12283790 d:RetainedEarningsAccumulatedLosses 2025-10-31 12283790 d:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 12283790 d:RetainedEarningsAccumulatedLosses 2024-10-31 12283790 d:RetainedEarningsAccumulatedLosses 2023-11-01 12283790 c:FRS102 2024-11-01 2025-10-31 12283790 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12283790 c:FullAccounts 2024-11-01 2025-10-31 12283790 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12283790 2 2024-11-01 2025-10-31 12283790 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 12283790 CM PROJECT CONSULTANTS UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
CM PROJECT CONSULTANTS REGISTERED NUMBER: 12283790 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 1,187 |  | -
|  |  | 1,187 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 42,818 |  | 65,361 |
Cash at bank and in hand | 6 | 175,439 |  | 100,161 |
|  | 218,257 |  | 165,522 |
Creditors: amounts falling due within one year | 7 | (38,515) |  | (27,896) |
Net current assets |  |  | 179,742 |  | 137,626
Total assets less current liabilities |  |  | 180,929 |  | 137,626
Net assets |  |  | 180,929 |  | 137,626
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 180,927 |  | 137,624
|  |  | 180,929 |  | 137,626
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 February 2026.
Mark Freeman | Mark Tang
Director | Director
Page 1
CM PROJECT CONSULTANTS REGISTERED NUMBER: 12283790 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The notes on pages 5 to 8 form part of these financial statements. Page 2
CM PROJECT CONSULTANTS STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 November 2024 | 2 | 137,624 | 137,626
Comprehensive income for the year |  |  |
Profit for the year | - | 58,303 | 58,303
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 58,303 | 58,303
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (15,000) | (15,000)
Total transactions with owners | - | (15,000) | (15,000)
At 31 October 2025 | 2 | 180,927 | 180,929
| The notes on pages 5 to 8 form part of these financial statements.
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CM PROJECT CONSULTANTS STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 OCTOBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 November 2023 | 2 | 115,373 | 115,375
Comprehensive income for the year |  |  |
Profit for the year | - | 22,251 | 22,251
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 22,251 | 22,251
Total transactions with owners | - | - | -
At 31 October 2024 | 2 | 137,624 | 137,626
| The notes on pages 5 to 8 form part of these financial statements.
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CM PROJECT CONSULTANTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
CM Project Consultants Ltd is a private company, limited by shares, incorporated in England & Wales. The registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, SS14 3WR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
CM PROJECT CONSULTANTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Office equipment | - | 3 | years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 6
CM PROJECT CONSULTANTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Staff | 1 | 1
|  | Directors | 1 | 1
|  |  | 2 | 2
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 1,249
| At 31 October 2025 | 1,249
| Depreciation |
| Charge for the year on owned assets | 62
| At 31 October 2025 | 62
| Net book value |
| At 31 October 2025 | 1,187
| At 31 October 2024 | -
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CM PROJECT CONSULTANTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 41,823 | 64,366
| Other debtors | 995 | 995
|  | 42,818 | 65,361
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 175,439 | 100,161
|  | 175,439 | 100,161
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 707 | 1,986
| Corporation tax | 15,491 | 5,220
| Other taxation and social security | 20,829 | 18,850
| Other creditors | 684 | 1,060
| Accruals and deferred income | 804 | 780
|  | 38,515 | 27,896
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £20,552 (2024 - £22,224).Contributions totalling £685 (2024: £1,000) were payable to the fund at the balance sheet date and are included in creditors.
9. | Related party transactions
| During the year the company paid dividends to the directors of £15,000 (2024: £nil).
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