CCM Industries Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10292712

CCM Industries Limited

Filleted Unaudited Financial Statements

31 July 2025

CCM Industries Limited

Financial Statements

Year ended 31 July 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

CCM Industries Limited

Officers and Professional Advisers

The board of directors	C L Mkhitarian
	A S Yeramian

Registered office	20 London Road
	Alderley Edge
	Cheshire
	UK
	SK9 7JS

Accountants	Downham Mayer Clarke Limited
	Chartered Accountants
	41 Greek Street
	Stockport
	Cheshire
	SK3 8AX

CCM Industries Limited

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Investments	5	1,959,750	1,959,750

Current assets

Cash at bank and in hand	127	8,567

Creditors: amounts falling due within one year	6	75,088	67,629
		--------	--------
Net current liabilities		74,961	59,062
		------------	------------
Total assets less current liabilities		1,884,789	1,900,688

Creditors: amounts falling due after more than one year	7	1,548,203	1,560,890
		------------	------------
Net assets		336,586	339,798
		------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	336,486	339,698
	---------	---------
Shareholders funds	336,586	339,798
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CCM Industries Limited

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 7 July 2026 , and are signed on behalf of the board by:

A S Yeramian

Director

Company registration number: 10292712

CCM Industries Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 London Road, Alderley Edge, Cheshire, SK9 7JS, UK.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 August 2024 and 31 July 2025	1,959,750
	------------
Impairment
At 1 August 2024 and 31 July 2025	–
	------------

Carrying amount
At 31 July 2025	1,959,750
	------------
At 31 July 2024	1,959,750
	------------

The company owns 100% of the issued share capital of Cedrics Chemists Limited, a company incorporated in the UK.

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other loans to participators	13,840	7,005
Other creditors	61,248	60,624
	--------	--------
	75,088	67,629
	--------	--------

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

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	468,203	420,890
Other creditors	1,080,000	1,140,000
	------------	------------
	1,548,203	1,560,890
	------------	------------

8. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Cedric's Chemist Ltd	( 47,313)	( 64,448)	( 468,203)	( 420,890)
	--------	--------	---------	---------

Related party transactions are with companies owned and controlled by the directors.