REGISTERED NUMBER: SC724723 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CM SURVEY AND DESIGN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C D Moss

REGISTERED OFFICE:

Cowal Cottage

Back Road

Tighnabruaich

Argyll And Bute

PA21 2EG

REGISTERED NUMBER:

SC724723 (Scotland)

ACCOUNTANTS:

Kean Jarman & Company

Chartered Accountants

27 Ingram Street

Glasgow

G1 1HA

FIXED ASSETS

Tangible assets

4

19,844

21,423

CURRENT ASSETS

Debtors

5

16,555

4,450

Cash at bank

6,401

10,088

22,956

14,538

CREDITORS

Amounts falling due within one year

6

44,821

42,791

NET CURRENT LIABILITIES

(21,865

)

(28,253

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,021

)

(6,830

)

CREDITORS

Amounts falling due after more than one year

7

(6,606

)

(8,216

)

PROVISIONS FOR LIABILITIES

(3,969

)

(4,285

)

NET LIABILITIES

(12,596

)

(19,331

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(12,696

)

(19,431

)

SHAREHOLDERS' FUNDS

(12,596

)

(19,331

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 5 October 2026 and were signed by:

C D Moss - Director

1.	STATUTORY INFORMATION

CM Survey And Design Ltd is a private company, limited by shares , registered in Scotland. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

19,693

30,195

708

50,596

Additions

5,036

-

-

5,036

At 31 March 2026

24,729

30,195

708

55,632

DEPRECIATION

At 1 April 2025

11,308

17,456

409

29,173

Charge for year

3,355

3,185

75

6,615

At 31 March 2026

14,663

20,641

484

35,788

NET BOOK VALUE

At 31 March 2026

10,066

9,554

224

19,844

At 31 March 2025

8,385

12,739

299

21,423

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

-

30,195

30,195

Additions

5,036

-

5,036

At 31 March 2026

5,036

30,195

35,231

DEPRECIATION

At 1 April 2025

-

17,456

17,456

Charge for year

1,259

3,185

4,444

At 31 March 2026

1,259

20,641

21,900

NET BOOK VALUE

At 31 March 2026

3,777

9,554

13,331

At 31 March 2025

-

12,739

12,739

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

14,575

2,658

Prepayments and accrued income

1,980

1,792

16,555

4,450

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

5,773

4,108

Trade creditors

-

25,572

Tax

11,105

12,613

Social security and other taxes

88

-

VAT

6,355

498

Directors' current accounts

21,500

-

44,821

42,791

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

6,606

8,216

8.	RELATED PARTY DISCLOSURES

The company director was owed £21,500 (2025-nil) at the year end. This was the maximum amount outstanding during the year.