Company registration number 09317485 (England and Wales)
COMPLETE LAND MANAGEMENT LTD
(FORMERLY CLM TRADING COMPANY LIMITED)
Unaudited Financial Statements
For The Year Ended 30 April 2026
Pages For Filing With Registrar
Complete Land Management Ltd
COMPLETE LAND MANAGEMENT LTD
(Formerly CLM Trading Company Limited)
Contents
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 8
Complete Land Management Ltd
COMPLETE LAND MANAGEMENT LTD
(Formerly CLM Trading Company Limited)
Balance Sheet
As At 30 April 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
29,065
42,331
Investments
5
50
50
29,115
42,381
Current assets
Debtors
6
580,582
503,202
Cash at bank and in hand
153,435
110,687
734,017
613,889
Creditors: amounts falling due within one year
7
(539,061)
(523,076)
Net current assets
194,956
90,813
Total assets less current liabilities
224,071
133,194
Creditors: amounts falling due after more than one year
8
(50,500)
(844)
Provisions for liabilities
(33,241)
(23,513)
Net assets
140,330
108,837
Capital and reserves
Called up share capital
75
102
Capital redemption reserve
27
-
0
Profit and loss reserves
140,228
108,735
Total equity
140,330
108,837
Complete Land Management Ltd
COMPLETE LAND MANAGEMENT LTD
(Formerly CLM Trading Company Limited)
Balance Sheet (Continued)
As At 30 April 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 July 2026 and are signed on its behalf by:
Mr K Jay
Director
Company registration number 09317485 (England and Wales)
Complete Land Management Ltd
COMPLETE LAND MANAGEMENT LTD
(Formerly CLM Trading Company Limited)
Statement Of Changes In Equity
For The Year Ended 30 April 2026
- 3 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 May 2024
102
-
0
166,604
166,706
Year ended 30 April 2025:
Profit and total comprehensive income for the year
-
-
452,031
452,031
Dividends
-
-
(509,900)
(509,900)
Balance at 30 April 2025
102
-
0
108,735
108,837
Year ended 30 April 2026:
Profit and total comprehensive income for the year
-
-
536,866
536,866
Dividends
-
-
(415,373)
(415,373)
Redemption of shares
(27)
27
(90,000)
(90,000)
Balance at 30 April 2026
75
27
140,228
140,330
Complete Land Management Ltd
COMPLETE LAND MANAGEMENT LTD
(Formerly CLM Trading Company Limited)
Notes To The Financial Statements
For The Year Ended 30 April 2026
- 4 -
1
Accounting policies
Company information

Complete Land Management Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Goods Shed, Jubilee Way, Faversham, Kent, England, ME13 8GD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

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 following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
20% straight line
Office equipment
25% reducing balance

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.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Complete Land Management Ltd
COMPLETE LAND MANAGEMENT LTD
(Formerly CLM Trading Company Limited)
Notes To The Financial Statements (Continued)
For The Year Ended 30 April 2026
1
Accounting policies
(Continued)
- 5 -

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Provisions

Provisions are recognised when the company has a legal or constructive present obligation 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 reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Complete Land Management Ltd
COMPLETE LAND MANAGEMENT LTD
(Formerly CLM Trading Company Limited)
Notes To The Financial Statements (Continued)
For The Year Ended 30 April 2026
1
Accounting policies
(Continued)
- 6 -
1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.11
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
17
19
Complete Land Management Ltd
COMPLETE LAND MANAGEMENT LTD
(Formerly CLM Trading Company Limited)
Notes To The Financial Statements (Continued)
For The Year Ended 30 April 2026
- 7 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2025
100,376
Additions
3,948
Disposals
(38,062)
At 30 April 2026
66,262
Depreciation and impairment
At 1 May 2025
58,045
Depreciation charged in the year
11,537
Eliminated in respect of disposals
(32,385)
At 30 April 2026
37,197
Carrying amount
At 30 April 2026
29,065
At 30 April 2025
42,331
5
Fixed asset investments
2026
2025
£
£
Other investments other than loans
50
50
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
392,520
369,665
Other debtors
188,062
133,537
580,582
503,202
Complete Land Management Ltd
COMPLETE LAND MANAGEMENT LTD
(Formerly CLM Trading Company Limited)
Notes To The Financial Statements (Continued)
For The Year Ended 30 April 2026
- 8 -
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
835
9,998
Trade creditors
7,550
16,570
Corporation tax
216,164
244,472
Other taxation and social security
116,416
112,266
Other creditors
151,167
106,127
Accruals and deferred income
46,929
33,643
539,061
523,076
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
50,500
844
9
Related party transactions

At the year end £27,725 (20 25: £36,269) was due to a company which owns shares in Complete Land Management L t d, and which has a mutual director. No interest was charged on the outstanding loan balance.

At the year end, £29,003 (202 5: £29,541) was due to a company which owns shares in Complete Land Management L t d, and which has a mutual director. No interest was charged on the outstanding loan balance.

At the year end, £nil (202 5: £29,390) was due to a company which own ed shares in Complete Land Management L t d, and which a former director of Complete Land Management L t d is a director. No interest was charged on the outstanding loan balance.

At the year end, £77,133 (202 5: £5,503) was due to a company which owns shares in Complete Land Management L t d, and which has a mutual director. Interest of £1,640 (2025: £nil) was charged on the outstanding loan balance.

At the year end, £11,802 (202 5: £5,425) was due to a company which owns shares in Complete Land Management L t d, and which has a mutual director. No interest was charged on the outstanding loan balance.

At the year end, £5,505 (202 5: £nil) was due to a company which owns shares in Complete Land Management L t d, and which has a mutual director. No interest was charged on the outstanding loan balance.

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