Company Registration No. 06774033 (England and Wales)
CM Sports (UK) Limited
Unaudited accounts
for the year ended 31 December 2025
CM Sports (UK) Limited
Unaudited accounts
Contents
CM Sports (UK) Limited
Company Information
for the year ended 31 December 2025
Directors
M P Northcott
N Evans
L R White
Company Number
06774033 (England and Wales)
Registered Office
Unit 2 Ham Barn Farm
Farnham Road
Liss
Hampshire
GU33 6LB
England
Accountants
Newnham & Son Ltd
School Master's House
39 College Street
Petersfield
Hampshire
GU31 4AG
CM Sports (UK) Limited
Statement of financial position
as at 31 December 2025
Tangible assets
63,014
76,994
Investments
620,834
461,776
Cash at bank and in hand
38,741
213,404
Creditors: amounts falling due within one year
(162,551)
(153,918)
Net current (liabilities)/assets
(51,427)
159,450
Total assets less current liabilities
632,421
698,220
Creditors: amounts falling due after more than one year
-
(3,423)
Net assets
632,421
694,797
Called up share capital
1,018
1,008
Profit and loss account
631,403
693,789
Shareholders' funds
632,421
694,797
For the year ending 31 December 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by
N Evans
Director
Company Registration No. 06774033
CM Sports (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
CM Sports (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 06774033. The registered office is Unit 2 Ham Barn Farm, Farnham Road, Liss, Hampshire, GU33 6LB, 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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
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.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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.
CM Sports (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
73,287
103,695
3,489
6,563
187,034
Additions
-
6,500
-
524
7,024
At 31 December 2025
73,287
110,195
3,489
7,087
194,058
At 1 January 2025
53,388
48,459
3,206
4,987
110,040
Charge for the year
4,975
15,433
71
525
21,004
At 31 December 2025
58,363
63,892
3,277
5,512
131,044
At 31 December 2025
14,924
46,303
212
1,575
63,014
At 31 December 2024
19,899
55,236
283
1,576
76,994
5
Investments
Other investments
Valuation at 1 January 2025
461,776
Fair value adjustments
57,793
Valuation at 31 December 2025
620,834
Amounts falling due within one year
Trade debtors
45,464
19,059
Accrued income and prepayments
15,857
5,917
Other debtors
11,062
74,988
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,160
10,739
Trade creditors
19,030
9,026
Taxes and social security
73,158
93,025
Other creditors
21,533
5,845
CM Sports (UK) Limited
Notes to the Accounts
for the year ended 31 December 2025
8
Creditors: amounts falling due after more than one year
2025
2024
9
Average number of employees
During the year the average number of employees was 40 (2024: 36).