REGISTERED NUMBER: 15722505 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

CMC Autos Enterprise LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

MR Conal McKay

REGISTERED OFFICE:

168 Lee Lane

Horwich

Bolton

BL6 7AF

REGISTERED NUMBER:

15722505 (England and Wales)

ACCOUNTANTS:

McKendrey Accountants Ltd

Chartered Certified Accountants

168 Lee Lane

Horwich

Bolton

Lancashire

BL6 7AF

FIXED ASSETS

Tangible assets

4

23,588

616

CURRENT ASSETS

Stocks

5

214,061

-

Debtors

6

26,415

315,829

Cash at bank

73,570

50,972

314,046

366,801

CREDITORS

Amounts falling due within one year

7

(124,571

)

(291,592

)

NET CURRENT ASSETS

189,475

75,209

TOTAL ASSETS LESS CURRENT LIABILITIES

213,063

75,825

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

212,963

75,725

213,063

75,825

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 June 2026 and were signed by:

MR Conal McKay - Director

1.	STATUTORY INFORMATION

CMC Autos Enterprise LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements 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 financial statements have been prepared under the historical cost convention.

Turnover

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

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 June 2025

-

1,761

1,761

Additions

29,751

1,083

30,834

At 31 May 2026

29,751

2,844

32,595

DEPRECIATION

At 1 June 2025

-

1,145

1,145

Charge for year

7,437

425

7,862

At 31 May 2026

7,437

1,570

9,007

NET BOOK VALUE

At 31 May 2026

22,314

1,274

23,588

At 31 May 2025

-

616

616

5.

STOCKS

2026

2025

£

£

Stocks

214,061

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

26,415

315,829

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1

202,443

Tax

80,392

30,754

VAT

19,598

19,598

Directors' loan accounts

20,099

34,316

Accrued expenses

4,481

4,481

124,571

291,592