| CMR Bookkeeping & Payroll Services Limited |
| Registered number: |
04559251 |
| Balance Sheet |
| as at 31 October 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
|
|
|
154 |
|
|
181 |
|
| Current assets |
| Debtors |
3 |
|
104 |
|
|
40 |
| Cash at bank and in hand |
|
|
2,192 |
|
|
5,250 |
|
|
|
2,296 |
|
|
5,290 |
|
| Creditors: amounts falling due within one year |
4 |
|
(5,114) |
|
|
(9,698) |
|
| Net current liabilities |
|
|
|
(2,818) |
|
|
(4,408) |
|
| Net liabilities |
|
|
|
(2,664) |
|
|
(4,227) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(2,764) |
|
|
(4,327) |
|
| Shareholder's funds |
|
|
|
(2,664) |
|
|
(4,227) |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mrs Concettina Rausa |
| Director |
| Approved by the board on 27 July 2026 |
|
| CMR Bookkeeping & Payroll Services Limited |
| Notes to the Accounts |
| for the year ended 31 October 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention 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). |
|
|
Turnover |
|
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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost of each asset evenly over its expected useful life, on a reducing balance basis as follows: |
|
|
Plant and machinery |
15% reducing balance |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
104 |
|
40 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Taxation and social security costs |
748 |
|
934 |
|
Other creditors |
4,366 |
|
8,764 |
|
|
|
|
|
|
5,114 |
|
9,698 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Other information |
|
|
CMR Bookkeeping & Payroll Services Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
31 Bronhaul |
|
Pentyrch |
|
Cardiff |
|
Glamorgan |
|
CF15 9TA |