1 September 2024 false No description of principal activity Taxfiler 2024.6 14909178 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14909178 2024-08-31 14909178 2024-09-01 2025-08-31 14909178 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14909178 business:FilletedAccounts 2024-09-01 2025-08-31 14909178 2025-08-31 14909178 2024-08-31 14909178 core:WithinOneYear 2025-08-31 14909178 core:WithinOneYear 2024-08-31 14909178 core:AfterOneYear 2025-08-31 14909178 core:AfterOneYear 2024-08-31 14909178 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 14909178 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 14909178 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 14909178 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 14909178 core:PreviouslyStatedAmount 2025-08-31 14909178 core:PreviouslyStatedAmount 2024-08-31 14909178 business:SmallEntities 2024-09-01 2025-08-31 14909178 business:Director1 2024-09-01 2025-08-31 14909178 countries:EnglandWales 2024-09-01 2025-08-31 14909178 business:RegisteredOffice 2024-09-01 2025-08-31 14909178 core:ComputerEquipment 2024-09-01 2025-08-31 14909178 core:ComputerEquipment 2024-08-31 14909178 core:ComputerEquipment 2025-08-31 14909178 2023-06-01 2024-08-31 iso4217:GBP xbrli:pure
CM CLIMATE TECHNOLOGIES LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,104
1,156
Current assets
Cash at bank and in hand
115,858
29,261
Creditors: amounts falling due within one year
5
(54,195)
(16,296)
Net current assets
61,663
12,965
Total assets less current liabilities
62,767
14,121
Creditors: amounts falling due after more than one year
6
(25,000)
-
Net assets
37,767
14,121
Capital and reserves
Called up share capital
1
1
Profit and loss account
37,766
14,120
Shareholders' funds
37,767
14,121
For the year ending 31 August 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and authorised for issue on 18 February 2026 and were signed on its behalf by
Clement Pallathu MATHEW Director Company Registration No. 14909178
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CM CLIMATE TECHNOLOGIES LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
CM CLIMATE TECHNOLOGIES LTD is a private company, limited by shares, registered in England and Wales, registration number 14909178. The registered office is 25 Whiteside Close, Wirral, CH49 0XT, England.
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
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
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:
Computer equipment
18
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 September 2024
1,410
Additions
190
At 31 August 2025
1,600
Depreciation
At 1 September 2024
254
Charge for the year
242
At 31 August 2025
496
Net book value
At 31 August 2025
1,104
At 31 August 2024
1,156
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CM CLIMATE TECHNOLOGIES LTD Notes to the Accounts for the year ended 31 August 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
9,244
1,788
Taxes and social security
5,547
3,320
Other creditors
80
2,837
Loans from directors
39,324
8,351
54,195
16,296
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
25,000
-
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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