ACCOUNTS - Final Accounts

Registered number: 12257515

CMD BUILDING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

CMD BUILDING LIMITED

REGISTERED NUMBER: 12257515

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

FIXED ASSETS
Investments	4		110		110
CURRENT ASSETS
Debtors: amounts falling due after more than one year	5	-		1,262,151
Debtors: amounts falling due within one year	5	6,908		-
Cash at bank and in hand		2,329,736		871
		2,336,644		1,263,022
Creditors: amounts falling due within one year	6	(1,054,228)		(18,541)
NET CURRENT ASSETS			1,282,416		1,244,481

NET ASSETS			1,282,526		1,244,591

CAPITAL AND RESERVES
Called up share capital	7	110	110
Profit and loss account		1,282,416	1,244,481
		1,282,526	1,244,591

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

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CMD BUILDING LIMITED

REGISTERED NUMBER: 12257515

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C M Debnam

Director

Date: 23 October 2026

The notes on pages 3 to 5 form part of these financial statements.

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CMD BUILDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	GENERAL INFORMATION

CMD Building Limited is a private company limited by shares and incorporated in England and Wales. Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA.

The company's functional and presentational currency is GBP and the financial statements are rounded to the nearest pound.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

EXEMPTION FROM PREPARING CONSOLIDATED FINANCIAL STATEMENTS

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

2.4

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

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CMD BUILDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.7

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

EMPLOYEES

The Company has no employees other than the director, who did not receive any remuneration (2025 - £NIL).

4.	FIXED ASSET INVESTMENTS

		Investments in subsidiary companies
		£
	COST OR VALUATION
	At 1 February 2025	110
	At 31 January 2026	110

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CMD BUILDING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

5.	DEBTORS
		2026	2025
		£	£

DUE AFTER MORE THAN ONE YEAR
Other debtors	-	1,262,151

					2026	2025
					£	£

DUE WITHIN ONE YEAR
Prepayments and accrued income	6,908	-

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Amounts owed to group undertakings	474,422	2,322
Corporation tax	11,977	16,058
Other creditors	565,499	161
Accruals and deferred income	2,330	-
	1,054,228	18,541

7.	SHARE CAPITAL
		2026	2025
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

94 (2025 - 94) Ordinary shares of £1.00 each	94	94
10 (2025 - 10) A shares of £1.00 each	10	10
6 (2025 - 6) B shares of £1.00 each	6	6

	110	110

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