2024-06-01 2025-10-31 false Capium Accounts Production 1.1 SC810711 2024-06-01 2025-10-31 SC810711 bus:AbridgedAccounts 2024-06-01 2025-10-31 SC810711 bus:FRS102 2024-06-01 2025-10-31 SC810711 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-10-31 SC810711 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-10-31 SC810711 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-10-31 SC810711 2024-06-01 2025-10-31 SC810711 2025-10-31 SC810711 bus:RegisteredOffice 2024-06-01 2025-10-31 SC810711 core:WithinOneYear 2025-10-31 SC810711 core:AfterOneYear 2025-10-31 SC810711 1 2024-06-01 2025-10-31 SC810711 bus:Director1 2024-06-01 2025-10-31 SC810711 bus:Director1 2025-10-31 SC810711 2023-06-01 SC810711 bus:LeadAgentIfApplicable 2024-06-01 2025-10-31 SC810711 2024-05-31 SC810711 core:PlantMachinery 2024-06-01 2025-10-31 SC810711 core:PlantMachinery 2025-10-31 SC810711 core:PlantMachinery 2024-05-31 SC810711 core:MotorCars 2024-06-01 2025-10-31 SC810711 core:MotorCars 2025-10-31 SC810711 core:MotorCars 2024-05-31 SC810711 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-10-31 SC810711 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-05-31 SC810711 core:CostValuation core:Non-currentFinancialInstruments 2025-10-31 SC810711 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 SC810711 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-10-31 SC810711 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 SC810711 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 SC810711 core:Non-currentFinancialInstruments 2025-10-31 SC810711 core:Non-currentFinancialInstruments 2024-05-31 SC810711 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC810711 dpl:Item1 2024-06-01 SC810711 dpl:Item1 2025-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC810711
England and Wales
CMC MOTOR SERVICES LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 October 2025

CMC Motor Services Limited Contents Page For the Period 01 June 2024 to 31 October 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

CMC Motor Services Limited Accountants' Report For the Period 01 June 2024 to 31 October 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Turner Accountancy Ltd 31 October 2025 .................................................... Turner Accountancy Ltd. 101 Park Street Motherwell ML1 1PF 01 April 2026 1

CMC Motor Services Limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 7,200
|  | 7,200
Current assets |  |
Cash at bank and in hand |  | 14,204
Creditors: amount falling due within one year |  | (20,230)
Net current assets |  | (6,026)
Total assets less current liabilities |  | 1,174
Provisions for liabilities |  | (1,440)
Net assets |  | (266)
Capital and reserves |  |
Profit and loss account |  | (266)
Shareholders' funds |  | (266)
For the period ended 31 October 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 accounts for the 31 October 2025 in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 01 April 2026 and were signed by:
------------------------------- Christopher McNally Director
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CMC Motor Services Limited Notes to the Abridged Financial Statements For the Period 01 June 2024 to 31 October 2025
General Information CMC Motor Services Limited is a private company, limited by shares, registered in England and Wales, registration number SC810711, registration address 22 Carnbroe Road, Bellshill, Scotland, ML4 1RS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the period was 0.
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 June 2024 | - |  | - |  | -
Additions | 3,200 |  | 6,000 |  | 9,200
Disposals | - |  | - |  | -
At 31 October 2025 | 3,200 |  | 6,000 |  | 9,200
Depreciation
At 01 June 2024 | - |  | - |  | -
Charge for period | 800 |  | 1,200 |  | 2,000
On disposals | - |  | - |  | -
At 31 October 2025 | 800 |  | 1,200 |  | 2,000
Net book values
Closing balance as at 31 October 2025 | 2,400 |  | 4,800 |  | 7,200
Opening balance as at 01 June 2024 | - |  | - |  | -
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