Company registration number 06487162 (England and Wales)
C M W UTILITIES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
C M W UTILITIES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
C M W UTILITIES LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
425,455
712,116
Current assets
Debtors
4
1,049,819
1,088,103
Cash at bank and in hand
17,050
1,300
1,066,869
1,089,403
Creditors: amounts falling due within one year
5
(1,232,776)
(1,422,174)
Net current liabilities
(165,907)
(332,771)
Total assets less current liabilities
259,548
379,345
Creditors: amounts falling due after more than one year
6
-
0
(117,905)
Provisions for liabilities
(101,479)
(172,965)
Net assets
158,069
88,475
Capital and reserves
Called up share capital
150
150
Profit and loss reserves
157,919
88,325
Total equity
158,069
88,475
C M W UTILITIES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 1 April 2026 and are signed on its behalf by:
Mr D Woodfine
Mr D Cooper
Director
Director
Company registration number 06487162 (England and Wales)
C M W UTILITIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

C M W Utilities Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 16 Canney Hill, Bishop Auckland, Co Durham, DL14 8QN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of consideration receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sale related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
25 Years straight line
Plant and equipment
25% reducing balance
Computers
33% straight line basis
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

C M W UTILITIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price. All financial instruments are considered to be basic.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price. All financial liabilities are considered to be basic.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

C M W UTILITIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 5 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
4
2
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 February 2025
24,000
1,935,083
1,959,083
Additions
-
0
89,033
89,033
Disposals
-
0
(796,176)
(796,176)
At 31 January 2026
24,000
1,227,940
1,251,940
Depreciation and impairment
At 1 February 2025
5,200
1,241,767
1,246,967
Depreciation charged in the year
960
128,329
129,289
Eliminated in respect of disposals
-
0
(549,771)
(549,771)
At 31 January 2026
6,160
820,325
826,485
Carrying amount
At 31 January 2026
17,840
407,615
425,455
At 31 January 2025
18,800
693,316
712,116
C M W UTILITIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 6 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
431,680
447,802
Amounts owed by group undertakings
558,750
558,750
Other debtors
59,389
81,551
1,049,819
1,088,103
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
100,000
100,000
Trade creditors
298,718
343,768
Corporation tax
294,167
209,371
Other taxation and social security
67,727
59,958
Other creditors
472,164
709,077
1,232,776
1,422,174
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
-
0
117,905
2026-01-31 2025-02-01 false false false 13 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr D Woodfine Mr D Cooper 06487162 2025-02-01 2026-01-31 06487162 2026-01-31 06487162 2025-01-31 06487162 core:LandBuildings 2026-01-31 06487162 core:OtherPropertyPlantEquipment 2026-01-31 06487162 core:LandBuildings 2025-01-31 06487162 core:OtherPropertyPlantEquipment 2025-01-31 06487162 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 06487162 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 06487162 core:WithinOneYear 2026-01-31 06487162 core:WithinOneYear 2025-01-31 06487162 core:AfterOneYear 2026-01-31 06487162 core:AfterOneYear 2025-01-31 06487162 core:CurrentFinancialInstruments 2026-01-31 06487162 core:CurrentFinancialInstruments 2025-01-31 06487162 core:ShareCapital 2026-01-31 06487162 core:ShareCapital 2025-01-31 06487162 core:RetainedEarningsAccumulatedLosses 2026-01-31 06487162 core:RetainedEarningsAccumulatedLosses 2025-01-31 06487162 bus:Director1 2025-02-01 2026-01-31 06487162 bus:Director2 2025-02-01 2026-01-31 06487162 core:LandBuildings core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 06487162 core:PlantMachinery 2025-02-01 2026-01-31 06487162 core:ComputerEquipment 2025-02-01 2026-01-31 06487162 core:MotorVehicles 2025-02-01 2026-01-31 06487162 2024-02-01 2025-01-31 06487162 core:LandBuildings 2025-01-31 06487162 core:OtherPropertyPlantEquipment 2025-01-31 06487162 2025-01-31 06487162 core:LandBuildings 2025-02-01 2026-01-31 06487162 core:OtherPropertyPlantEquipment 2025-02-01 2026-01-31 06487162 core:Non-currentFinancialInstruments 2026-01-31 06487162 core:Non-currentFinancialInstruments 2025-01-31 06487162 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06487162 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 06487162 bus:FRS102 2025-02-01 2026-01-31 06487162 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 06487162 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP