REGISTERED NUMBER: 12225982 (England and Wales)

Unaudited Financial Statements

For The Period

1 November 2024 to 28 October 2025

for

C & M Restaurant Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G C Pires Da Silva

Mrs J G Da Silva Marques

REGISTERED OFFICE:

Unit 6, Cherrytree Farm

Blackmore End Road

Sible Hedingham

HALSTEAD

Essex

CO9 3LZ

REGISTERED NUMBER:

12225982 (England and Wales)

ACCOUNTANT:

Alison Hurrell Limited

Unit 6, Cherry Tree Farm

Blackmore End Road

Sible Hedingham

Essex

CO9 3LZ

BANKERS:

HSBC

72 High Street

Maldon

Essex

CM9 7ET

FIXED ASSETS

Intangible assets

4

170

170

Tangible assets

5

150,298

150,298

Investments

6

-

381,683

150,468

532,151

CURRENT ASSETS

Debtors

7

168,237

168,237

Cash at bank

532

298

168,769

168,535

CREDITORS

Amounts falling due within one year

8

415,592

545,989

NET CURRENT LIABILITIES

(246,823

)

(377,454

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(96,355

)

154,697

CAPITAL AND RESERVES

Called up share capital

65

65

Share premium

(100,000

)

(100,000

)

Retained earnings

3,580

254,632

(96,355

)

154,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

G C Pires Da Silva - Director

Mrs J G Da Silva Marques - Director

1.	STATUTORY INFORMATION

C & M Restaurant Group 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Taxation

Taxation for the period 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 period 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.

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 period was 3 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 28 October 2025

170

NET BOOK VALUE

At 28 October 2025

170

At 31 October 2024

170

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 28 October 2025

150,298

NET BOOK VALUE

At 28 October 2025

150,298

At 31 October 2024

150,298

6.	FIXED ASSET INVESTMENTS

Loans to

associates

£

At 1 November 2024

381,683

Other movement

(381,683

)

At 28 October 2025

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.10.25

31.10.24

£

£

Amounts owed by associates

168,172

168,172

Other debtors

65

65

168,237

168,237

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.10.25

31.10.24

£

£

Amounts owed to associates

380,361

517,311

Taxation and social security

32,643

26,780

Other creditors

2,588

1,898

415,592

545,989