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COMPANY REGISTRATION NUMBER: 11768996

C M INTERIORS (LEEDS) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

27 January 2025

C M INTERIORS (LEEDS) LIMITED

STATEMENT OF FINANCIAL POSITION

27 January 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 5 |  | 26,761 |  | 13,732

CURRENT ASSETS

Debtors | 6 | 101,862 |  | 81,101 |
Cash at bank and in hand | 6,386 |  | 6,591 |
| --------- |  | -------- |
| 108,248 |  | 87,692 |

CREDITORS: amounts falling due within one year | 7 | ( 87,644) |  | ( 79,131) |
| --------- |  | -------- |
NET CURRENT ASSETS |  | 20,604 |  | 8,561
|  | -------- |  | --------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 47,365 |  | 22,293

CREDITORS: amounts falling due after more than one year | 8 |  | ( 17,922) |  | ( 15,514)

PROVISIONS |  | ( 6,690) |  | ( 69)
|  | -------- |  | --------
NET ASSETS |  | 22,753 |  | 6,710
|  | -------- |  | --------

CAPITAL AND RESERVES

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 22,653 |  | 6,610
|  | -------- |  | -------
SHAREHOLDERS FUNDS |  | 22,753 |  | 6,710
|  | -------- |  | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 27 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

C M INTERIORS (LEEDS) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

27 January 2025
These financial statements were approved by the board of directors and authorised for issue on 30 March 2026 , and are signed on behalf of the board by:

C M Metcalf |
Director |

Company registration number: 11768996

C M INTERIORS (LEEDS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 27 JANUARY 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 43 Belvedere Court, Leeds, West Yorkshire, LS17 8NF.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover comprises revenue recognised by the company in respect of goods supplied, inclusive of Value Added Tax.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Motor vehicles | - | 20% straight line
| Equipment | - | 33% straight line

Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
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 and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.
4. TAX ON PROFIT
Major components of tax expense

|  | Period from
| Year to | 30 Jan 23 to
| 27 Jan 25 | 28 Jan 24
| £ | £

Current tax:

UK current tax expense | 12,613 | 10,879
Adjustments in respect of prior periods | – | 1,270
| -------- | --------
Total current tax | 12,613 | 12,149
| -------- | --------

Deferred tax:

Origination and reversal of timing differences | 6,621 | 69
| -------- | --------
Tax on profit | 19,234 | 12,218
| -------- | --------

5. TANGIBLE ASSETS

| Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 29 January 2024 | 728 | 33,421 | 1,619 | 35,768
Additions | – | 28,995 | – | 28,995
Disposals | – | ( 33,421) | – | ( 33,421)
| ---- | -------- | ------- | --------
At 27 January 2025 | 728 | 28,995 | 1,619 | 31,342
| ---- | -------- | ------- | --------
Depreciation |  |  |  |
At 29 January 2024 | 364 | 20,053 | 1,619 | 22,036
Charge for the year | 182 | 2,416 | – | 2,598
Disposals | – | ( 20,053) | – | ( 20,053)
| ---- | -------- | ------- | --------
At 27 January 2025 | 546 | 2,416 | 1,619 | 4,581
| ---- | -------- | ------- | --------
Carrying amount |  |  |  |
At 27 January 2025 | 182 | 26,579 | – | 26,761
| ---- | -------- | ------- | --------
At 28 January 2024 | 364 | 13,368 | – | 13,732
| ---- | -------- | ------- | --------

6. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 4,510 | –
Other debtors | 97,352 | 81,101
| --------- | --------
| 101,862 | 81,101
| --------- | --------

7. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 3,000 | 2,272
Trade creditors | 29,398 | 31,947
Corporation tax | 38,827 | 34,038
Social security and other taxes | 491 | 4,403
Other creditors | 8,388 | –
Other creditors | 7,540 | 6,471
| -------- | --------
| 87,644 | 79,131
| -------- | --------

8. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,272 | –
Other creditors | 16,650 | 15,514
| -------- | --------
| 17,922 | 15,514
| -------- | --------