REGISTERED NUMBER: 06452911 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

CDM INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W T McDermott

REGISTERED OFFICE:

Regulation House,

Unit 8a, Centre 21

Bridge Lane

Woolston, Warrington

Cheshire

WA1 4AW

REGISTERED NUMBER:

06452911 (England and Wales)

ACCOUNTANTS:

Hunter Healey Limited

Abacus House

450 Warrington Road

Culcheth

Warrington

Cheshire

WA3 5QX

FIXED ASSETS

Tangible assets

4

1,024,843

791,396

CURRENT ASSETS

Stocks

607,613

2,114,321

Debtors

5

4,055,943

2,647,968

Cash at bank

6,137

20,945

4,669,693

4,783,234

CREDITORS

Amounts falling due within one year

6

5,125,686

5,169,089

NET CURRENT LIABILITIES

(455,993

)

(385,855

)

TOTAL ASSETS LESS CURRENT LIABILITIES

568,850

405,541

CREDITORS

Amounts falling due after more than one year

7

-

410,133

NET ASSETS/(LIABILITIES)

568,850

(4,592

)

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

641,122

306,603

Retained earnings

(72,372

)

(311,295

)

SHAREHOLDERS' FUNDS

568,850

(4,592

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 19th August 2026 and were signed by:

W T McDermott - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Plant and machinery

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST OR VALUATION

At 1st April 2025

875,000

1,550

876,550

Disposals

(225,000

)

-

(225,000

)

Revaluations

450,000

-

450,000

At 31st March 2026

1,100,000

1,550

1,101,550

DEPRECIATION

At 1st April 2025

83,929

1,225

85,154

Charge for year

18,488

65

18,553

Eliminated on disposal

(27,000

)

-

(27,000

)

At 31st March 2026

75,417

1,290

76,707

NET BOOK VALUE

At 31st March 2026

1,024,583

260

1,024,843

At 31st March 2025

791,071

325

791,396

Cost or valuation at 31st March 2026 is represented by:

Freehold

Plant and

property

machinery

Totals

£

£

£

Valuation in 2019

232,700

-

232,700

Valuation in 2026

450,000

-

450,000

Cost

417,300

1,550

418,850

1,100,000

1,550

1,101,550

If Freehold properties had not been revalued they would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

417,300

542,300

Aggregate depreciation

33,839

44,005

Value of land in freehold land and buildings

383,461

498,295

Freehold properties were valued on an open market basis on 30th September 2025 by Read Property Associates Limited .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

252,000

144,000

Other debtors

3,803,943

2,503,968

4,055,943

2,647,968

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

14,032

Trade creditors

3,727,938

3,757,862

Taxation and social security

52,226

22,715

Other creditors

1,345,522

1,374,480

5,125,686

5,169,089

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

410,133

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

410,133

8.

RESERVES

Revaluation

reserve

£

At 1st April 2025

306,603

Freehold property

348,173

Property depreciation

(13,654

)

At 31st March 2026

641,122