12 November 2024 false No description of principal activity Taxfiler 2024.6 16075433 business:PrivateLimitedCompanyLtd 2024-11-12 2025-11-30 16075433 2024-11-11 16075433 2024-11-12 2025-11-30 16075433 business:AuditExempt-NoAccountantsReport 2024-11-12 2025-11-30 16075433 business:FilletedAccounts 2024-11-12 2025-11-30 16075433 2025-11-30 16075433 business:Director1 2024-11-12 2025-11-30 16075433 business:Director2 2024-11-12 2025-11-30 16075433 business:RegisteredOffice 2024-11-12 2025-11-30 16075433 core:WithinOneYear 2025-11-30 16075433 core:AfterOneYear 2025-11-30 16075433 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 16075433 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 16075433 core:PreviouslyStatedAmount 2025-11-30 16075433 business:SmallEntities 2024-11-12 2025-11-30 16075433 countries:EnglandWales 2024-11-12 2025-11-30 iso4217:GBP xbrli:pure
Company Registration No. 16075433 (England and Wales)
Property By C&M Ltd Unaudited accounts for the period from 12 November 2024 to 30 November 2025
Property By C&M Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Property By C&M Ltd Company Information for the period from 12 November 2024 to 30 November 2025
Directors
Mr B Cains Mr C A Monaghan
Company Number
16075433 (England and Wales)
Registered Office
3B Linden Park Number one Industrial Estate Consett Durham DH8 6SZ United Kingdom
Accountants
Accountants For The Trade Limited 3B Linden Park Number One Industrial Estate Consett DH8 6SZ
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Property By C&M Ltd Statement of financial position as at 30 November 2025
2025
Notes
£
Fixed assets
Investment property
4
95,584
Current assets
Cash at bank and in hand
72,772
Creditors: amounts falling due within one year
5
(25,181)
Net current assets
47,591
Total assets less current liabilities
143,175
Creditors: amounts falling due after more than one year
6
(117,749)
Provisions for liabilities
Deferred tax
(7,600)
Net assets
17,826
Capital and reserves
Called up share capital
2
Profit and loss account
17,824
Shareholders' funds
17,826
For the period ending 30 November 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 directors acknowledge their 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 of Directors and authorised for issue on 11 March 2026 and were signed on its behalf by
Mr B Cains Director Company Registration No. 16075433
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Property By C&M Ltd Notes to the Accounts for the period from 12 November 2024 to 30 November 2025
1
Statutory information
Property By C&M Ltd is a private company, limited by shares, registered in England and Wales, registration number 16075433. The registered office is 3B Linden Park, Number one Industrial Estate, Consett, Durham, DH8 6SZ, United Kingdom.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2025
£
Additions
55,584
Net gain from fair value adjustments
40,000
At 30 November 2025
95,584
The investment properties have been valued by the directors, on an open market value for existing use basis. The original cost of the investment properties were £55,584.
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Property By C&M Ltd Notes to the Accounts for the period from 12 November 2024 to 30 November 2025
5
Creditors: amounts falling due within one year
2025
£
Loans from directors
24,461
Accruals
720
25,181
6
Creditors: amounts falling due after more than one year
2025
£
Bank loans
67,465
Other creditors
50,284
117,749
7
Average number of employees
During the period the average number of employees was 2.
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