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REGISTERED NUMBER: 02538959 (England and Wales)

Unaudited Financial Statements for the Year Ended 4 July 2025

for

C & M (Life & Pensions) Limited

| C & M (Life & Pensions) Limited (Registered number: 02538959) |

Contents of the Financial Statements

for the Year Ended 4 July 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| C & M (Life & Pensions) Limited |

Company Information

for the Year Ended 4 July 2025

| DIRECTOR: | Mr K Tillotson

| REGISTERED OFFICE: | 1 Grey Towers Drive

| Nunthorpe

| Middlesbrough

| Cleveland

| TS7 0LS

| REGISTERED NUMBER: | 02538959 (England and Wales)

| ACCOUNTANTS: | APC Accountancy

| Chartered Accountants

| 73 Gilkes Street

| Middlesbrough

| TS1 5EH

| C & M (Life & Pensions) Limited (Registered number: 02538959) |

Statement of Financial Position

4 July 2025

| 4.7.25 | 4.7.24 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,679 |  | 5,865 |  |

CURRENT ASSETS

Debtors | 5 | 1,439 |  | 1,672 |  |

Cash at bank | 218,408 |  | 176,385 |  |

219,847 |  | 178,057 |  |

CREDITORS

Amounts falling due within one year | 6 | 70,031 |  | 19,220 |  |

NET CURRENT ASSETS | 149,816 |  | 158,837 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 154,495 |  | 164,702 |  |

PROVISIONS FOR LIABILITIES | 7 | 118,939 |  | 119,164 |  |

NET ASSETS | 35,556 |  | 45,538 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 98 |  | 98 |  |

Retained earnings | 35,458 |  | 45,440 |  |

SHAREHOLDERS' FUNDS | 35,556 |  | 45,538 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 4 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 4 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 April 2026 and were signed by:

Mr K Tillotson - Director

| C & M (Life & Pensions) Limited (Registered number: 02538959) |

Notes to the Financial Statements

for the Year Ended 4 July 2025

1. | STATUTORY INFORMATION

| C & M (Life & Pensions) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover represents commissions received.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost and 20% on reducing balance

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

| provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

| C & M (Life & Pensions) Limited (Registered number: 02538959) |

Notes to the Financial Statements - continued

for the Year Ended 4 July 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 5 July 2024

| and 4 July 2025 | 34,597 |  |

| DEPRECIATION

| At 5 July 2024 | 28,732 |  |

| Charge for year | 1,186 |  |

| At 4 July 2025 | 29,918 |  |

| NET BOOK VALUE

| At 4 July 2025 | 4,679 |  |

| At 4 July 2024 | 5,865 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 4.7.25 |  | 4.7.24

£ | £ |

| Other debtors | 1,439 |  | 1,672 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 4.7.25 |  | 4.7.24

£ | £ |

| Taxation and social security | 7,851 |  | 6,917 |  |

| Other creditors | 62,180 |  | 12,303 |  |

70,031 |  | 19,220 |  |

7. | PROVISIONS FOR LIABILITIES

| 4.7.25 |  | 4.7.24

£ | £ |

| Deferred tax | 889 |  | 1,114 |  |

| Other provisions | 118,050 |  | 118,050 |  |

118,939 |  | 119,164 |  |

| Deferred |

| tax |

£ |

| Balance at 5 July 2024 | 1,114 |  |

| Movement in the year | (225 | ) |

| Balance at 4 July 2025 | 889 |  |

| C & M (Life & Pensions) Limited (Registered number: 02538959) |

Notes to the Financial Statements - continued

for the Year Ended 4 July 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 4.7.25 |  | 4.7.24

| value: | £ | £ |

| 98 | Ordinary | £1 | 98 |  | 98 |  |

9. | CONTINGENT LIABILITIES

| The company receives commissions on policies when the policies are written on a full indemnity basis. However, should the policy be cancelled within the next four years, commission can be reclaimed by the insurance company.

| The amount of commission repaid for the year ended 4 July 2025 was £Nil (2024: £Nil).

10. | RELATED PARTY DISCLOSURES

| At 4 July 2025 the company owed Mr K Tillotson £338. (2024: £1,288).

11. | OTHER PROVISIONS

| Each case included in the review can incur costs up to £1,145 per case. Should all the outstanding cases fail the review the company would incur costs of approximately £6,870. The director has made provision for anticipated costs of £3,786 which is based upon his estimate of the likely future liabilities.

| The director believes that any additional liabilities arising as a result of the review will be covered by the company's insurers. The company has an insurance policy excess of £1,000 which the director believes is a one off payment and not applicable to each individual case.

| Sesame Limited are extending their examination of pension cases undertaken by the company to include additional voluntary contribution schemes.

| Each case included in the review can incur review costs up to £1,057 per case. Additional liabilities arising as a result of this review will be covered by the company's insurers. The company has an excess of £2,500 and the underwriters have confirmed that this will apply to each individual claim.

| Should all the outstanding cases fail the review the company would incur a total liability of £89,100. The director has made provision for anticipated costs of £25,164 which is based upon his estimate of the likely future liabilities.

| The company is currently undergoing an endowment review by the financial services Ombudsman.

| Each case under review can incur review costs up to £500 per case. Additional liabilities arising as a result of the review will be covered by the company's insurers. The company has an excess of £5,000 and the insurance policy states that this will apply to each individual claim.

| At present should the cases currently with the Ombudsman fail the review the company would incur a total liability of approximately £148,500. The director has made provision for anticipated costs of £89,100 which is based upon his estimate of the likely future liabilities.

12. | ULTIMATE CONTROL

| The company is under the ultimate control of its director.