REGISTERED NUMBER: 15695143 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

CDM Management Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Heeran

Mr D Heeran

REGISTERED OFFICE:

27 Ripon Road

Nunthorpe

Cleveland

TS7 0HX

REGISTERED NUMBER:

15695143 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Tangible assets

4

524

787

Investment property

5

100,493

100,493

101,017

101,280

CURRENT ASSETS

Cash at bank

13,274

7,786

CREDITORS

Amounts falling due within one year

6

111,515

108,448

NET CURRENT LIABILITIES

(98,241

)

(100,662

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,776

618

PROVISIONS FOR LIABILITIES

7

100

149

NET ASSETS

2,676

469

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,576

369

2,676

469

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 16 July 2026 and were signed on its behalf by:

Mr D Heeran - Director

Mr M Heeran - Director

1.	STATUTORY INFORMATION

CDM Management Ltd 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

-

25% on reducing balance

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment loss.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

1,049

DEPRECIATION

At 1 May 2025

262

Charge for year

263

At 30 April 2026

525

NET BOOK VALUE

At 30 April 2026

524

At 30 April 2025

787

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

100,493

NET BOOK VALUE

At 30 April 2026

100,493

At 30 April 2025

100,493

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Taxation and social security

800

200

Other creditors

110,715

108,248

111,515

108,448

7.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

100

149

Deferred

tax

£

Balance at 1 May 2025

149

Timing

(49

)

Balance at 30 April 2026

100

8.	RELATED PARTY DISCLOSURES

At 30th April 2026 the company owed its directors £110,236. (2025:£107,868)

9.	ULTIMATE CONTROLLING PARTY

The company is under control of its directors.