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Company Registration No. 09649746 (England and Wales)
CMB Services Ltd Unaudited accounts for the year ended 30 June 2025
CMB Services Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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CMB Services Ltd Company Information for the year ended 30 June 2025
Directors
Chris Brown Loraine Morgan
Company Number
09649746 (England and Wales)
Registered Office
VENTA HOUSE 9A PORT ROAD MAESGLAS RETAIL PARK NEWPORT NP20 2NS WALES
Accountants
Evans Entwistle Venta House Maes-glas Newport NP20 2NS
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CMB Services Ltd for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CMB Services Ltd for the year ended 30 June 2025 which comprise of 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 CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Venta House Maes-glas Newport NP20 2NS 20 January 2026
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CMB Services Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
39,459
-
Current assets
Debtors
2,003
4,260
Cash at bank and in hand
6,181
2,918
8,184
7,178
Creditors: amounts falling due within one year
(9,407)
(4,112)
Net current (liabilities)/assets
(1,223)
3,066
Total assets less current liabilities
38,236
3,066
Creditors: amounts falling due after more than one year
(30,409)
(3,000)
Provisions for liabilities
Deferred tax
5
(7,497)
-
Net assets
330
66
Capital and reserves
Called up share capital
6
1
1
Profit and loss account
329
65
Shareholders' funds
330
66
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 20 January 2026 and were signed on its behalf by
Chris Brown Director Company Registration No. 09649746
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CMB Services Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
CMB Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09649746. The registered office is VENTA HOUSE 9A PORT ROAD, MAESGLAS RETAIL PARK, NEWPORT, NP20 2NS, WALES.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Fixtures & fittings
4 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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CMB Services Ltd Notes to the Accounts for the year ended 30 June 2025
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 July 2024
3,017
Additions
42,090
At 30 June 2025
45,107
Depreciation
At 1 July 2024
3,017
Charge for the year
2,631
At 30 June 2025
5,648
Net book value
At 30 June 2025
39,459
5
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
7,497
-
2025
2024
£
£
Charged to the profit and loss account
7,497
-
Provision at end of year
7,497
-
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Chris Brown
general loan outstanding
4,260
-
2,257
2,003
4,260
-
2,257
2,003
The balance represents an interest free loan that is repayable to the company upon demand.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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