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Company Registration No. 14730461 (England and Wales)
CM BUILDING AND LANDSCAPING LTD Unaudited accounts for the year ended 31 March 2026
CM BUILDING AND LANDSCAPING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CM BUILDING AND LANDSCAPING LTD Company Information for the year ended 31 March 2026
Director
Craig Merriman
Company Number
14730461 (England and Wales)
Registered Office
5 BERTON CLOSE BLUNSDON SWINDON SN26 7BE ENGLAND
Accountants
J JENKIN & ASSOCIATES LIMITED POST OFFICE VAULTS 4 MARKET PLACE WANTAGE OXFORDSHIRE OX12 8AT
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CM BUILDING AND LANDSCAPING LTD Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
20,317
27,499
Current assets
Debtors
5
16,099
14,223
Cash at bank and in hand
14,410
35,621
30,509
49,844
Creditors: amounts falling due within one year
6
(4,721)
21,767
Net current assets
25,788
71,611
Net assets
46,105
99,110
Capital and reserves
Called up share capital
1
1
Profit and loss account
46,104
99,109
Shareholders' funds
46,105
99,110
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 August 2026 and were signed on its behalf by
Craig Merriman Director Company Registration No. 14730461
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CM BUILDING AND LANDSCAPING LTD Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
CM BUILDING AND LANDSCAPING LTD is a private company, limited by shares, registered in England and Wales, registration number 14730461. The registered office is 5 BERTON CLOSE, BLUNSDON, SWINDON, SN26 7BE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
33% Straight Line
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
16,500
15,195
1,578
33,273
At 31 March 2026
16,500
15,195
1,578
33,273
Depreciation
At 1 April 2025
-
5,070
704
5,774
Charge for the year
4,125
2,531
526
7,182
At 31 March 2026
4,125
7,601
1,230
12,956
Net book value
At 31 March 2026
12,375
7,594
348
20,317
At 31 March 2025
16,500
10,125
874
27,499
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CM BUILDING AND LANDSCAPING LTD Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
16,099
14,223
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
(2,961)
(8,840)
Trade creditors
16,269
-
Taxes and social security
(10,399)
(18,218)
Loans from directors
62
3,541
Accruals
1,750
1,750
4,721
(21,767)
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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