REGISTERED NUMBER: 11491373 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 AUGUST 2024 TO 31 DECEMBER 2025

FOR

THOMPSON CM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C M Thompson

SECRETARY:

Mrs K Thompson

REGISTERED OFFICE:

Granville Hall

Granville Road

Leicester

LE1 7RU

REGISTERED NUMBER:

11491373 (England and Wales)

FIXED ASSETS

Intangible assets

4

27,000

-

Tangible assets

5

62,055

74,854

Investments

6

405,000

-

494,055

74,854

CURRENT ASSETS

Stocks

-

110,448

Debtors

7

8,952

110,126

Cash at bank

147,322

194,831

156,274

415,405

CREDITORS

Amounts falling due within one year

8

143,956

94,916

NET CURRENT ASSETS

12,318

320,489

TOTAL ASSETS LESS CURRENT LIABILITIES

506,373

395,343

CREDITORS

Amounts falling due after more than one year

9

(81,044

)

(49,747

)

PROVISIONS FOR LIABILITIES

(14,000

)

-

NET ASSETS

411,329

345,596

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

411,328

345,595

411,329

345,596

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 9 March 2026 and were signed by:

Mr C M Thompson - Director

1.	STATUTORY INFORMATION

Thompson CM 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

Plant and machinery - 25% reducing balance

Motor vehicles - 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

30,000

At 31 December 2025

30,000

AMORTISATION

Charge for period

3,000

At 31 December 2025

3,000

NET BOOK VALUE

At 31 December 2025

27,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 August 2024

1,250

160,565

161,815

Additions

-

129,535

129,535

Disposals

-

(226,708

)

(226,708

)

At 31 December 2025

1,250

63,392

64,642

DEPRECIATION

At 1 August 2024

547

86,414

86,961

Charge for period

176

1,864

2,040

Eliminated on disposal

-

(86,414

)

(86,414

)

At 31 December 2025

723

1,864

2,587

NET BOOK VALUE

At 31 December 2025

527

61,528

62,055

At 31 July 2024

703

74,151

74,854

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2024

135,815

Additions

129,535

Disposals

(201,958

)

At 31 December 2025

63,392

DEPRECIATION

At 1 August 2024

70,365

Charge for period

1,864

Eliminated on disposal

(70,365

)

At 31 December 2025

1,864

NET BOOK VALUE

At 31 December 2025

61,528

At 31 July 2024

65,450

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

405,000

At 31 December 2025

405,000

NET BOOK VALUE

At 31 December 2025

405,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

106,640

Other debtors

8,952

3,486

8,952

110,126

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,549

31,478

Hire purchase contracts

62,582

15,485

Trade creditors

-

(8,237

)

Taxation and social security

49,093

55,175

Other creditors

4,732

1,015

143,956

94,916

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

69,547

8,189

Hire purchase contracts

11,497

41,558

81,044

49,747