REGISTERED NUMBER: 04824870 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

C M Mepham Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C M Mepham

REGISTERED OFFICE:

Hollybush Farm

Poundhurst Road

Ruckinge

Ashford

Kent

TN26 2PQ

REGISTERED NUMBER:

04824870 (England and Wales)

ACCOUNTANTS:

Moneta

Reporting Accountants

169 Bellingham Road

Catford

SE6 1EQ

FIXED ASSETS

Tangible assets

4

183,387

228,089

CURRENT ASSETS

Debtors

5

1,084

8,630

Cash at bank

8,029

7,407

9,113

16,037

CREDITORS

Amounts falling due within one year

6

1,425,548

1,347,777

NET CURRENT LIABILITIES

(1,416,435

)

(1,331,740

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,233,048

)

(1,103,651

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,233,148

)

(1,103,751

)

SHAREHOLDERS' FUNDS

(1,233,048

)

(1,103,651

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 7 October 2026 and were signed by:

C M Mepham - Director

1.	STATUTORY INFORMATION

C M Mepham Limited 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.

Freehold property

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 2 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2025

129,052

164,569

30,391

Additions

-

13,545

-

At 31 August 2026

129,052

178,114

30,391

DEPRECIATION

At 1 September 2025

28,541

124,759

30,120

Charge for year

998

22,018

68

At 31 August 2026

29,539

146,777

30,188

NET BOOK VALUE

At 31 August 2026

99,513

31,337

203

At 31 August 2025

100,511

39,810

271

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2025

344,886

350

669,248

Additions

-

-

13,545

At 31 August 2026

344,886

350

682,793

DEPRECIATION

At 1 September 2025

257,389

350

441,159

Charge for year

35,163

-

58,247

At 31 August 2026

292,552

350

499,406

NET BOOK VALUE

At 31 August 2026

52,334

-

183,387

At 31 August 2025

87,497

-

228,089

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

VAT

1,084

8,630

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Bank loans and overdrafts

4,074

1,615

Trade creditors

43,963

43,962

Loans and Advances

-

3,000

Directors' current accounts

1,377,511

1,299,200

1,425,548

1,347,777

7.	ULTIMATE CONTROLLING PARTY

The company is under the control of the director C M Mepham by virtue of owning the company's entire issued share capital.