Company Registration No. 10074088 (England and Wales)
CMA Video Ltd
Unaudited accounts
for the year ended 31 March 2026
CMA Video Ltd
Unaudited accounts
Contents
CMA Video Ltd
Company Information
for the year ended 31 March 2026
Company Number
10074088 (England and Wales)
Registered Office
The Colmore Building
20 Colmore Circus, Queensway
Birmingham
B4 6AT
England
Accountants
Exesto Limited
2 Wyemanton Close
Great Barr
Birmingham
B43 6DD
CMA Video Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
1,305
2,340
Cash at bank and in hand
3,237
22,818
Creditors: amounts falling due within one year
(12,556)
(18,798)
Net current (liabilities)/assets
(5,392)
7,714
Total assets less current liabilities
(4,087)
10,054
Provisions for liabilities
Net (liabilities)/assets
(4,335)
9,621
Called up share capital
10
10
Profit and loss account
(4,345)
9,611
Shareholders' funds
(4,335)
9,621
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 16 August 2026 and were signed on its behalf by
Mr M M Remes
Director
Company Registration No. 10074088
CMA Video Ltd
Notes to the Accounts
for the year ended 31 March 2026
CMA Video Ltd is a private company, limited by shares, registered in England and Wales, registration number 10074088. The registered office is The Colmore Building, 20 Colmore Circus, Queensway, Birmingham, B4 6AT, 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.
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.
These accounts 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 accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
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 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:
Plant & machinery
25% on cost
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 tax 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Government grants (Kickstart Scheme) in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
CMA Video Ltd
Notes to the Accounts
for the year ended 31 March 2026
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Accrued income and prepayments
927
954
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
231
246
Loans from directors
7,287
3,581
Deferred income
2,000
8,938
CMA Video Ltd
Notes to the Accounts
for the year ended 31 March 2026
7
Deferred taxation
2026
2025
Accelerated capital allowances
248
433
Provision at start of year
433
594
Credited to the profit and loss account
(185)
(161)
Provision at end of year
248
433
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
9
Transactions with related parties
£7,287 is owed to the company directors, the loan is interest free and is repayable on demand.
10
Average number of employees
During the year the average number of employees was 3 (2025: 3).