Company No: 15204256 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	48,000		54,000
Tangible assets	4	26,845		29,450
		74,845		83,450
Current assets
Stocks	5	5,000		3,000
Debtors	6	15,953		19,876
Cash at bank and in hand	7	13,521		33,111
		34,474		55,987
Creditors: amounts falling due within one year	8	( 106,139)		( 119,423)
Net current liabilities		(71,665)		(63,436)
Total assets less current liabilities		3,180		20,014
Creditors: amounts falling due after more than one year	9	( 7,993)		( 10,179)
Provision for liabilities	10	( 1,955)		( 2,038)
Net (liabilities)/assets		( 6,768)		7,797
Capital and reserves
Called-up share capital	11	100		100
Profit and loss account		( 6,868 )		7,697
Total shareholders' (deficit)/funds		( 6,768)		7,797

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of C M M Hospitality Limited (registered number: 15204256) were approved and authorised for issue by the Board of Directors on 21 April 2026. They were signed on its behalf by:

G J Frampton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

C M M Hospitality Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fleming Court Leigh Road, Eastleigh, Southampton, SO50 9PD, United Kingdom. The principal place of business is Shedfield Nursery & Equestrian, Botley Road, Shedfield, Southampton, SO32 2HN.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

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

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year 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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	4 years straight line
Plant and machinery	4 years straight line
Vehicles	4 years straight line
Office equipment	4 years straight line
Computer equipment	3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 November 2024	60,000		60,000
At 31 October 2025	60,000		60,000
Accumulated amortisation
At 01 November 2024	6,000		6,000
Charge for the financial year	6,000		6,000
At 31 October 2025	12,000		12,000
Net book value
At 31 October 2025	48,000		48,000
At 31 October 2024	54,000		54,000

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Office equipment		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 November 2024	4,901		21,022		10,500		0		0		36,423
Additions	939		6,368		0		277		1,040		8,624
Disposals	0		( 1,198)		0		0		0		( 1,198)
At 31 October 2025	5,840		26,192		10,500		277		1,040		43,849
Accumulated depreciation
At 01 November 2024	718		3,953		2,302		0		0		6,973
Charge for the financial year	1,303		6,096		2,500		7		136		10,042
Disposals	0		( 11)		0		0		0		( 11)
	0		0		0		0		0		0
At 31 October 2025	2,021		10,038		4,802		7		136		17,004
Net book value
At 31 October 2025	3,819		16,154		5,698		270		904		26,845
At 31 October 2024	4,183		17,069		8,198		0		0		29,450

5. Stocks

	2025		2024
	£		£
Stocks	5,000		3,000

6. Debtors

	2025		2024
	£		£
Trade debtors	970		5,425
Prepayments	14,283		13,751
Other debtors	700		700
	15,953		19,876

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	13,521		33,111

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	2,484		2,484
Trade creditors	3,849		1,299
Amounts owed to directors	73,148		84,361
Accruals	1,850		1,850
Taxation and social security	14,600		13,628
Other creditors	10,208		15,801
	106,139		119,423

9. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	7,993		10,179

There are no amounts included above in respect of which any security has been given by the small entity.

10. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 2,038)		0
Credited/(charged) to the Statement of Income and Retained Earnings	83		( 2,038)
At the end of financial year	( 1,955)		( 2,038)

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 A ordinary shares of £ 1.00 each	100		100

12. Financial commitments

Other financial commitments

	2025		2024
	£		£
Commitments in respect of premise	1,400		1,400