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Registered Number: 02746314
England and Wales
CFM (UK) LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

CFM (UK) LTD Contents Page For the year ended 31 December 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

CFM (UK) LTD Company Information For the year ended 31 December 2025
Director | Mr D Wright
Registered Number | 02746314
Registered Office | UWM House 6 Fusion Court Leeds West Yorkshire LS25 2GH
Accountants | UWM Accountants UWM House 6 Fusion Court Leeds LS25 2GH
Secretary | Mrs L M MacDonald
1

CFM (UK) LTD Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 31,696 |  | 44,944
|  | 31,696 |  | 44,944
Current assets |  |  |
Debtors | 4 | 283,507 |  | 269,301
Cash at bank and in hand |  | 16,629 |  | 47,879
|  | 300,136 |  | 317,180
Creditors: amount falling due within one year | 5 | (196,501) |  | (143,474)
Net current assets |  | 103,635 |  | 173,706
Total assets less current liabilities |  | 135,331 |  | 218,650
Provisions for liabilities | 6 | (5,442) |  | (7,832)
Net assets |  | 129,889 |  | 210,818
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 129,789 |  | 210,718
Shareholders' funds |  | 129,889 |  | 210,818
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 31 March 2026 and were signed by:
------------------------------- Mr D Wright Director
2

CFM (UK) LTD Notes to the Financial Statements For the year ended 31 December 2025
General Information CFM (UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 02746314, registration address UWM House, 6 Fusion Court, Leeds, West Yorkshire, LS25 2GH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and buildings | 0%
Plant and machinery etc | 10%/25% RB
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 11 (2024 : 10).
3. | Tangible fixed assets
Cost or valuation | Land and buildings |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 10,781 |  | 438,978 |  | 449,759
Additions | - |  | 2,156 |  | 2,156
Disposals | - |  | (96,430) |  | (96,430)
At 31 December 2025 | 10,781 |  | 344,704 |  | 355,485
Depreciation
At 01 January 2025 | - |  | 404,815 |  | 404,815
Charge for year | - |  | 5,750 |  | 5,750
On disposals | - |  | (86,776) |  | (86,776)
At 31 December 2025 | - |  | 323,789 |  | 323,789
Net book values
Closing balance as at 31 December 2025 | 10,781 |  | 20,915 |  | 31,696
Opening balance as at 01 January 2025 | 10,781 |  | 34,163 |  | 44,944
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 277,580 |  | 267,000
Other Debtors | 5,927 |  | 2,301
| 283,507 |  | 269,301
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 56,412 |  | 5,171
Taxation and Social Security | 114,463 |  | 113,213
Other Creditors | 25,626 |  | 25,090
| 196,501 |  | 143,474
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 5,442 |  | 7,832
| 5,442 |  | 7,832
3