0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-12-05 Sage Accounts Production Advanced 2025 - FRS102_2025 581,078 18,922 600,000 600,000 xbrli:pure xbrli:shares iso4217:GBP 16120815 2024-12-05 2025-12-31 16120815 2025-12-31 16120815 2024-12-04 16120815 bus:Director1 2024-12-05 2025-12-31 16120815 core:LandBuildings 2024-12-05 2025-12-31 16120815 core:WithinOneYear 2025-12-31 16120815 core:ShareCapital 2025-12-31 16120815 core:RetainedEarningsAccumulatedLosses 2025-12-31 16120815 core:LandBuildings 2025-12-31 16120815 bus:SmallEntities 2024-12-05 2025-12-31 16120815 bus:AuditExempt-NoAccountantsReport 2024-12-05 2025-12-31 16120815 bus:SmallCompaniesRegimeForAccounts 2024-12-05 2025-12-31 16120815 bus:PrivateLimitedCompanyLtd 2024-12-05 2025-12-31 16120815 bus:FullAccounts 2024-12-05 2025-12-31
COMPANY REGISTRATION NUMBER: 16120815
CMK Corporation Limited
Filleted Unaudited Financial Statements
31 December 2025
CMK Corporation Limited
Balance Sheet
31 December 2025
31 Dec 25
Note
£
£
Fixed assets
Investment property
4
600,000
Current assets
Debtors
5
100
Cash at bank and in hand
14
----
114
Creditors: amounts falling due within one year
6
( 571,364)
----------
Net current liabilities
( 571,250)
----------
Total assets less current liabilities
28,750
Provisions
Deferred tax
( 4,731)
---------
Net assets
24,019
---------
Capital and reserves
Called up share capital
100
Profit and loss account
23,919
---------
Shareholders funds
24,019
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
CMK Corporation Limited
Balance Sheet (continued)
31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 3 September 2026 , and are signed on behalf of the board by:
Mr C Knopf
Director
Company registration number: 16120815
CMK Corporation Limited
Notes to the Financial Statements
Period from 5 December 2024 to 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 34 Powis Gardens, London, England, NW11 8HH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling (rounded to the nearest pound), which is the functional currency of the entity.
Going concern
The financial statements have been prepared in accordance with the accounting principles appropriate to a going concern notwithstanding the deficiency in net current assets at the balance sheet date. The director considers this to be appropriate having regard to the continued provision of financial support by the company's director and principal creditors
Turnover
The turnover shown in the Profit and loss account represents amounts of rental income and service charges invoiced during the period. Costs of Sales The costs of sales are recognised in the Profit and loss account in the year in which they are incurred.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Investment property
Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost and subsequently at fair value. Any gains or losses arising from changes in the fair value are recognised in the profit and loss account in the period that they arise. Investment property fair value is determined by the Director based on his understanding of property market conditions and the specific property concerned, using a sales valuation approach, derived from recent comparable transactions on the market, adjusted by applying discounts to reflect status of occupation and condition.
4. Investment property
Land and buildings
£
Fair value
At 5 December 2024
Additions
581,078
Revaluations
18,922
----------
At 31 December 2025
600,000
----------
Carrying amount
At 31 December 2025
600,000
----------
Investment property is stated at the Director's valuation. The historical cost of the property is £581,078.
5. Debtors
31 Dec 25
£
Other debtors
100
----
6. Creditors: amounts falling due within one year
31 Dec 25
£
Corporation tax
2,960
Other creditors
568,404
----------
571,364
----------
Other creditors primarily relate to amounts due to a company with a common director.