C.M.R. DISTRIBUTION LIMITED


Directors	MURRAY, Katherine Elaine
	REEMAN, Jacqueline Frances


Registered Address	10 Wedgwood Drive
	Warrington
	WA4 6GA


Registered Number	01876054 (England and Wales)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,723		397
Investment property	4		596,954		596,954
			598,677		597,351
Current assets
Debtors	5	1,264		1,264
Cash at bank and on hand		23,664		31,974
		24,928		33,238
Creditors amounts falling due within one year	6	(20,166)		(21,133)
Net current assets (liabilities)			4,762		12,105
Total assets less current liabilities			603,439		609,456
Provisions for liabilities	7		(109,563)		(109,563)
Net assets			493,876		499,893
Capital and reserves
Called up share capital			30,000		30,000
Other reserves			328,688		328,688
Profit and loss account			135,188		141,205
Shareholders' funds	8		493,876		499,893

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 June 2026, and are signed on its behalf by:

REEMAN, Jacqueline Frances
Director
Registered Company No. 01876054

C.M.R. DISTRIBUTION LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets 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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the below bases. 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.

Tangible fixed assets and depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the below bases. 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.


		Straight line (years)
	Office Equipment	4

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 March 25	1,646	1,646
Additions	2,297	2,297
Disposals	(794)	(794)
At 28 February 26	3,149	3,149
Depreciation and impairment
At 01 March 25	1,249	1,249
Charge for year	773	773
On disposals	(596)	(596)
At 28 February 26	1,426	1,426
Net book value
At 28 February 26	1,723	1,723
At 28 February 25	397	397

4.	Investment property
	Investment property is intially measured at cost and subsequently stated at fair value at the reporting date. Valuations are carried out by the directors based on their assessment of current open market values for similar properties locally. Changes in fair value are recognised in the profit and loss account. No depreciation or amortisation is provided on investment properties.


		£
	Fair value at 01 March 25	596,954
	At 28 February 26	596,954

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,028	1,028
Other debtors	236	236
Total	1,264	1,264

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	13,987	13,987
Taxation and social security	4,967	7,146
Other creditors	1,212	-
Total	20,166	21,133

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	109,563	109,563
Total	109,563	109,563

8.	Fair value reserve


		£
	Fair value reserve at 01 March 25	328,688
	At 28 February 26	328,688