CMB Mechanical Limited

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11668440

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		11,858		14,813

			11,858		14,813
CURRENT ASSETS
Debtors	4	6,005		1,961
Cash at bank and in hand		983		160

		6,988		2,121
Creditors: Amounts Falling Due Within One Year	5	(23,422 )		(23,508 )

NET CURRENT ASSETS (LIABILITIES)			(16,434 )		(21,387 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,576 )		(6,574 )

NET LIABILITIES			(4,576 )		(6,574 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(4,676 )		(6,674 )

SHAREHOLDERS' FUNDS			(4,576)		(6,574)

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CMB Mechanical Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C M Brown

Director

27 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	33% reducing balance

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 1 (2024: 1)

3. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	31,751	399	88	32,238

As at 30 November 2025	31,751	399	88	32,238

Depreciation
As at 1 December 2024	17,099	245	81	17,425
Provided during the period	2,930	23	2	2,955

As at 30 November 2025	20,029	268	83	20,380

Net Book Value
As at 30 November 2025	11,722	131	5	11,858

As at 1 December 2024	14,652	154	7	14,813

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CMB Mechanical Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,549	1,505
Prepayments and accrued income	456	456

	6,005	1,961

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	328
Accruals and deferred income	660	618
Director's loan account	22,762	22,562

	23,422	23,508

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

At the balance sheet date, the amount owed to the directors' through the directors loan accounts was £22,562 (2023: £22,819).

The directors loan accounts are unsecured, interest free and repayable on demand.

8. General Information

CMB Mechanical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11668440 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.

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