CM RESOURCE CONSULTANCY LIMITED


Directors	Mrs Alison Mann
	Mr Colin Mann


Registered Number	SC556674 (Scotland)

Balance Sheet as at
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		27,735		17,337
			27,735		17,337
Current assets
Stocks		2,800		5,333
Debtors	4	2,886		3,840
Cash at bank and on hand		20,182		20,052
		25,868		29,225
Creditors amounts falling due within one year	5	(7,234)		(2,999)
Net current assets (liabilities)			18,634		26,226
Total assets less current liabilities			46,369		43,563
Net assets			46,369		43,563
Capital and reserves
Called up share capital			2		2
Profit and loss account			46,367		43,561
Shareholders' funds			46,369		43,563

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 Directors acknowledge 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 Board of Directors on 10 June 2026, and are signed on its behalf by:

Mr Colin Mann
Director
Registered Company No. SC556674

CM RESOURCE CONSULTANCY LIMITED

Notes to the Financial Statements
for the year ended 28 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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.

	Turnover policy
	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 sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 March 25	29,194	8,140	37,334
Additions	18,750	354	19,104
At 28 February 26	47,944	8,494	56,438
Depreciation and impairment
At 01 March 25	12,772	7,225	19,997
Charge for year	8,048	658	8,706
At 28 February 26	20,820	7,883	28,703
Net book value
At 28 February 26	27,124	611	27,735
At 28 February 25	16,422	915	17,337

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,272	561
Other debtors	-	1,688
Prepayments and accrued income	1,614	1,591
Total	2,886	3,840

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	848	484
Taxation and social security	4,776	1,765
Other creditors	860	-
Accrued liabilities and deferred income	750	750
Total	7,234	2,999

6.	Directors advances, credits and guarantees


	The above loan was repaid during the year and is no longer overdrawn.