CM ELECTRICAL SOLUTIONS LTD


Director	MONIE, Christopher, Mr.


Registered Address	14 Kings Lea
	Norristhorpe
	WF15 7BP


Registered Number	16412825 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		43,911
			43,911
Current assets
Debtors	4	74,830
Cash at bank and on hand		5,438
		80,268
Creditors amounts falling due within one year	5	(70,541)
Net current assets (liabilities)			9,727
Total assets less current liabilities			53,638
Creditors amounts falling due after one year	6		(31,758)
Provisions for liabilities	7		(8,343)
Net assets			13,537
Capital and reserves
Called up share capital			100
Profit and loss account			13,437
Shareholders' funds			13,537

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 September 2026, and are signed on its behalf by:

MONIE, Christopher, Mr.
Director
Registered Company No. 16412825

CM ELECTRICAL SOLUTIONS LTD

Notes to the Financial Statements
for the period ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current taxation
	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 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 balance sheet date.

Current taxation

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 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 balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25

2.	Average number of employees


		2026
	Average number of employees during the year	3

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
Additions	978	49,996	50,974
Disposals	-	(6,000)	(6,000)
At 30 April 26	978	43,996	44,974
Depreciation and impairment
Charge for year	147	916	1,063
At 30 April 26	147	916	1,063
Net book value
At 30 April 26	831	43,080	43,911
At 27 April 25	-	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	38,283
	Other debtors	36,519
	Prepayments and accrued income	28
	Total	74,830

5.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	6,751
	Bank borrowings and overdrafts	7,939
	Taxation and social security	9,023
	Other creditors	44,797
	Accrued liabilities and deferred income	2,031
	Total	70,541

6.	Creditors: amounts due after one year

		2026
		£
	Bank borrowings and overdrafts	31,758
	Total	31,758

7.	Provisions for liabilities

		2026
		£
	Net deferred tax liability (asset)	8,343
	Total	8,343

8.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £44,797 . The loans were interest free, with no fixed date for repayment.