The CWM Partnership Limited - Filleted accounts

Registered number

04237219

The CWM Partnership Limited

Filleted Accounts

31 January 2026

The CWM Partnership Limited
Registered number:		04237219
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		268,674			272,039

Current assets
Work in progress		87,155			86,181
Debtors	4	192,566			195,189
Investments held as current assets	5	19,451			37,110
Cash at bank and in hand		500,011			458,487
		799,183			776,967

Creditors: amounts falling due within one year	6	(224,771)			(224,743)

Net current assets			574,412			552,224

Net assets			843,086			824,263

Capital and reserves
Called up share capital			100			100
Profit and loss account			842,986			824,163

Shareholders' funds			843,086			824,263

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C.D.M.White
Director
Approved by the board on 31 October 2026

The CWM Partnership Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Plant and machinery			25% reducing balance basis
	Motor vehicles			18% reducing balance basis

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					7		6


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	245,141		47,958		31,300		324,399
	Additions	-		2,234		-		2,234
	At 31 January 2026	245,141		50,192		31,300		326,633

	Depreciation
	At 1 February 2025	-		36,677		15,683		52,360
	Charge for the year	-		3,009		2,590		5,599
	At 31 January 2026	-		39,686		18,273		57,959

	Net book value
	At 31 January 2026	245,141		10,506		13,027		268,674
	At 31 January 2025	245,141		11,281		15,617		272,039


4	Debtors					2026		2025
£							£

	Trade debtors					175,586		185,385
	Other debtors					16,980		9,804
						192,566		195,189


5	Investments held as current assets					2026		2025
£							£
	Fair value
	Listed investments					19,451		37,110

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments					(37,666)		(2,890)



6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					13,102		14,845
	Taxation and social security costs					130,344		125,693
	Other creditors					81,325		84,205
						224,771		224,743


7	Related party transactions

	As at 31 January 2026 the director and company secretary were owed a total of £78,145 (2025: £75,510) in regard to their loan account balances. Interest was charged on part of the loan which was used to fund the purchase of the business premises at the rate of Bank of England base rate plus 2.28%. The loan was repayable on demand. Dividends totalling £133,000 (2025: £98,830) were paid during the year.


8	Controlling party

	The controlling party was C.D.M. White by virtue of his 51% shareholding in the company.


9	Other information

	The CWM Partnership Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Eagle House
	Cranleigh Close
	South Croydon
	Surrey
	CR2 9LH