REGISTERED NUMBER: 14786216 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CGM ME LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

E S Beccle

R S Beccle

REGISTERED OFFICE:

c/o CLS Accountants Limited

2 Rythe Close

Esher

Surrey

KT10 9DD

REGISTERED NUMBER:

14786216 (England and Wales)

ACCOUNTANTS:

CLS Accountants Limited

Chartered Certified Accountants

2 Rythe Close

Esher

Surrey

KT10 9DD

FIXED ASSETS

Intangible assets

4

1,367,286

1,137,034

CURRENT ASSETS

Debtors

5

87,274

1,071

Cash at bank

224,425

310,896

311,699

311,967

CREDITORS

Amounts falling due within one year

6

101,260

57,684

NET CURRENT ASSETS

210,439

254,283

TOTAL ASSETS LESS CURRENT LIABILITIES

1,577,725

1,391,317

CAPITAL AND RESERVES

Called up share capital

627

614

Share premium

2,162,227

1,787,063

Retained earnings

(585,129

)

(396,360

)

SHAREHOLDERS' FUNDS

1,577,725

1,391,317

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

E S Beccle - Director

R S Beccle - Director

1.	STATUTORY INFORMATION

CGM ME 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.

Intangible assets

Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

External software development costs directly associated with the production of identifiable and unique software products controlled by the company, where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably, are recognised as intangible assets.

Amortisation will begin when the intangible assets are available for use, when they are in the condition necessary for them to be usable in the manner intended by management.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

1,137,034

Additions

230,252

At 31 March 2026

1,367,286

NET BOOK VALUE

At 31 March 2026

1,367,286

At 31 March 2025

1,137,034

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

87,274

1,071

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

4,800

16,757

Other creditors

96,460

40,927

101,260

57,684