CM SCULLION ASSOCIATES LTD


Director	SCULLION, Christopher


Registered Address	77 Denmark Street
	Bedford
	MK40 3TH


Registered Number	07038857 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,077		1,346
			1,077		1,346
Current assets
Debtors		-		2,500
Cash at bank and on hand		1,459		1,777
		1,459		4,277
Creditors amounts falling due within one year	4	(23,793)		(19,268)
Net current assets (liabilities)			(22,334)		(14,991)
Total assets less current liabilities			(21,257)		(13,645)
Net assets			(21,257)		(13,645)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(21,258)		(13,646)
Shareholders' funds			(21,257)		(13,645)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 July 2026, and are signed on its behalf by:

SCULLION, Christopher
Director
Registered Company No. 07038857

CM SCULLION ASSOCIATES LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 November 24	16,206	16,206
At 31 October 25	16,206	16,206
Depreciation and impairment
At 01 November 24	14,860	14,860
Charge for year	269	269
At 31 October 25	15,129	15,129
Net book value
At 31 October 25	1,077	1,077
At 31 October 24	1,346	1,346

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,457	3
Taxation and social security	-	125
Other creditors	21,211	18,228
Accrued liabilities and deferred income	1,125	912
Total	23,793	19,268


	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.