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CMMD LTD

Registered Number
16028730
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

CMMD LTD
Company Information
for the period from 19 October 2024 to 31 December 2025

Director | KAPUR, Ajay

Registered Address | 30 Penny Brookes Street
| London
| E15 1GP

Registered Number | 16028730 (England and Wales)

CMMD LTD
Statement of Financial Position
31 December 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 956,086 |  |
Cash at bank and on hand |  | 100,074 |  |
|  | 1,056,160 |  |
Creditors amounts falling due within one year | 4 | (186,304) |  |
Net current assets (liabilities) |  |  |  | 869,856
Total assets less current liabilities |  |  |  | 869,856
Creditors amounts falling due after one year | 5 |  |  | (722,647)
Net assets |  |  |  | 147,209
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100,000
Profit and loss account |  |  |  | 47,209
Shareholders' funds |  |  |  | 147,209

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 March 2026, and are signed on its behalf by:
KAPUR, Ajay Director Registered Company No. 16028730

CMMD LTD
Notes to the Financial Statements
for the period ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| 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 Developments of Building Projects and from the rendering of services.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Related parties
--- | ---
| The company has taken advantage of an exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 1

3. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 540,926
| Amounts owed by group undertakings | 415,160
| Total | 956,086

4. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 109,703
| Taxation and social security | 76,601
| Total | 186,304

5. | Creditors: amounts due after one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Amounts owed to related parties | 722,647
| Total | 722,647

6. | Related party transactions
--- | ---
| At the balance sheet, the company owed £267,557 to companies under mutual control. Company also owed £39,928 to the director (The amounts were interest free and repayable on demand.)