CMA Joinery & Building Ltd

CMA Joinery & Building Ltd
Contents Page
For the Period 27 May 2025 to 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

CMA Joinery & Building Ltd Accountants' Report For the Period 27 May 2025 to 31 May 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts CMA Joinery & Building Ltd for the year ended 31 May 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CMA Joinery & Building Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of CMA Joinery & Building Ltd , as a body, in accordance with the terms of our engagement letter dated 01 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of CMA Joinery & Building Ltd and state those matters that we have agreed to state to the Board of Directors of CMA Joinery & Building Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CMA Joinery & Building Ltd and its Board of Directors as a body for our work or for this report It is your duty to ensure that CMA Joinery & Building Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit CMA Joinery & Building Ltd. You consider that CMA Joinery & Building Ltd is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of CMA Joinery & Building Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 01 July 2026 1

CMA Joinery & Building Ltd
Accountants' Report
For the Period 27 May 2025 to 31 May 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts CMA Joinery & Building Ltd for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CMA Joinery & Building Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of CMA Joinery & Building Ltd , as a body, in accordance with the terms of our engagement letter dated 01 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of CMA Joinery & Building Ltd and state those matters that we have agreed to state to the Board of Directors of CMA Joinery & Building Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CMA Joinery & Building Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that CMA Joinery & Building Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit CMA Joinery & Building Ltd. You consider that CMA Joinery & Building Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of CMA Joinery & Building Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
01 July 2026

1

CMA Joinery & Building Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £
Current assets
Cash at bank and in hand		29,462
Creditors: amount falling due within one year		(22,083)
Net current assets		7,379

Total assets less current liabilities		7,379
Net assets		7,379

Capital and reserves
Called up share capital	3	1
Profit and loss account		7,378
Shareholders' funds		7,379

For the period ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 01 July 2026 and were signed by:

-------------------------------
Mr A Arrowsmith
Director

2

CMA Joinery & Building Ltd
Notes to the Abridged Financial Statements
For the Period 27 May 2025 to 31 May 2026

General Information

CMA Joinery & Building Ltd is a private company, limited by shares, registered in England and Wales, registration number 16477758, registration address 11 St. Elizabeths Road, Aspull, Wigan, Lancashire, WN2 1SJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.	Average number of employees Average number of employees during the period was 1.

3.

Share Capital

Allotted, called up and fully paid	2026 £
1 Ordinary share of £1.00 each	1
	1

3


Registered Number: 16477758
England and Wales
CMA JOINERY & BUILDING LTD

Abridged Accounts

Period of accounts Start date: 27 May 2025 End date: 31 May 2026