REGISTERED NUMBER: 04433814 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

CDM Stravitec Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L Carels

B Meira Y Duran

SECRETARY:

B Meira Y Duran

REGISTERED OFFICE:

226 Hutton Road

First & Second Floor Premises

Shenfield

Essex

CM15 8PA

REGISTERED NUMBER:

04433814 (England and Wales)

ACCOUNTANTS:

Harrison North

Adam House, 7-10 Adam Street

London

WC2N 6AA

FIXED ASSETS

Tangible assets

4

25,692

34,255

CURRENT ASSETS

Stocks

3,272

7,058

Debtors

5

868,130

607,587

Cash at bank

168,776

112,414

1,040,178

727,059

CREDITORS

Amounts falling due within one year

6

730,488

252,250

NET CURRENT ASSETS

309,690

474,809

TOTAL ASSETS LESS CURRENT LIABILITIES

335,382

509,064

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

335,283

508,965

SHAREHOLDERS' FUNDS

335,382

509,064

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

Ms L Carels - Director

1.	STATUTORY INFORMATION

CDM Stravitec 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.

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.

Tangible fixed assets

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

Plant and machinery etc

-

straight line over 3 years and 25% on 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 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.

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 year 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Revenue recognition

Where the substance of a contract is that contractual obligations are performed over time revenue is recognised as contract activity progresses to reflect the partial payment of contractual obligations. The amount of revenue included reflects the accrual of the right to consideration as contract activity progresses by reference to value of the work performed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

112,095

DEPRECIATION

At 1 January 2025

77,840

Charge for year

8,563

At 31 December 2025

86,403

NET BOOK VALUE

At 31 December 2025

25,692

At 31 December 2024

34,255

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

273,777

154,519

Amounts owed by group undertakings

3,502

10,132

Other debtors

414,207

314,596

691,486

479,247

Amounts falling due after more than one year:

Trade debtors

176,644

128,340

Aggregate amounts

868,130

607,587

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 7)

-

3,162

Trade creditors

56,074

56,034

Amounts owed to group undertakings

569,047

112,383

Taxation and social security

51,809

37,358

Other creditors

53,558

43,313

730,488

252,250

7.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank loans

-

3,162

The bank loan now fully repaid was subject to interest at the rate of 1.65% over the Bank of England base rate.

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9.	ULTIMATE CONTROLLING PARTIES

The day to day control of the company rests with the directors. The immediate parent company is CDM Stravitec NV a company registered in Belgium.

The ultimate controlling parties are Laurence Carels and Guillaume Carels.