C-M SERVICES (CHESTER) LTD

C-M SERVICES (CHESTER) LTD - Company Information

2021-09-272022-09-302022-09-30false13645934C-M SERVICES (CHESTER) LTD2022-11-06iso4217:GBPxbrli:pure136459342021-09-27136459342022-09-30136459342021-09-272022-09-30136459342021-09-26136459342021-09-26136459342021-09-262021-09-2613645934bus:SmallEntities2021-09-272022-09-3013645934bus:AuditExempt-NoAccountantsReport2021-09-272022-09-3013645934bus:AbridgedAccounts2021-09-272022-09-3013645934bus:PrivateLimitedCompanyLtd2021-09-272022-09-3013645934core:WithinOneYear2022-09-3013645934core:AfterOneYear2022-09-3013645934core:WithinOneYear2021-09-2613645934core:AfterOneYear2021-09-2613645934core:ShareCapital2022-09-3013645934core:SharePremium2022-09-3013645934core:RevaluationReserve2022-09-3013645934core:OtherReservesSubtotal2022-09-3013645934core:RetainedEarningsAccumulatedLosses2022-09-3013645934core:ShareCapital2021-09-2613645934core:SharePremium2021-09-2613645934core:RevaluationReserve2021-09-2613645934core:OtherReservesSubtotal2021-09-2613645934core:RetainedEarningsAccumulatedLosses2021-09-2613645934core:LandBuildings2022-09-3013645934core:PlantMachinery2022-09-3013645934core:Vehicles2022-09-3013645934core:FurnitureFittings2022-09-3013645934core:OfficeEquipment2022-09-3013645934core:NetGoodwill2022-09-3013645934core:IntangibleAssetsOtherThanGoodwill2022-09-3013645934core:ListedExchangeTraded2022-09-3013645934core:UnlistedNon-exchangeTraded2022-09-3013645934core:LandBuildings2021-09-2613645934core:PlantMachinery2021-09-2613645934core:Vehicles2021-09-2613645934core:FurnitureFittings2021-09-2613645934core:OfficeEquipment2021-09-2613645934core:NetGoodwill2021-09-2613645934core:IntangibleAssetsOtherThanGoodwill2021-09-2613645934core:ListedExchangeTraded2021-09-2613645934core:UnlistedNon-exchangeTraded2021-09-2613645934core:LandBuildings2021-09-272022-09-3013645934core:PlantMachinery2021-09-272022-09-3013645934core:Vehicles2021-09-272022-09-3013645934core:FurnitureFittings2021-09-272022-09-3013645934core:OfficeEquipment2021-09-272022-09-3013645934core:NetGoodwill2021-09-272022-09-3013645934core:IntangibleAssetsOtherThanGoodwill2021-09-272022-09-3013645934core:ListedExchangeTraded2021-09-272022-09-3013645934core:UnlistedNon-exchangeTraded2021-09-272022-09-3013645934core:MoreThanFiveYears2021-09-272022-09-3013645934core:Non-currentFinancialInstruments2022-09-3013645934core:Non-currentFinancialInstruments2021-09-2613645934dpl:CostSales2021-09-272022-09-3013645934dpl:DistributionCosts2021-09-272022-09-3013645934dpl:AdministrativeExpenses2021-09-272022-09-3013645934core:LandBuildings2021-09-272022-09-3013645934core:PlantMachinery2021-09-272022-09-3013645934core:Vehicles2021-09-272022-09-3013645934core:FurnitureFittings2021-09-272022-09-3013645934core:OfficeEquipment2021-09-272022-09-3013645934core:NetGoodwill2021-09-272022-09-3013645934core:IntangibleAssetsOtherThanGoodwill2021-09-272022-09-3013645934dpl:GroupUndertakings2021-09-272022-09-3013645934dpl:ParticipatingInterests2021-09-272022-09-3013645934dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-272022-09-3013645934core:ListedExchangeTraded2021-09-272022-09-3013645934dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-272022-09-3013645934core:UnlistedNon-exchangeTraded2021-09-272022-09-3013645934dpl:CostSales2021-09-262021-09-2613645934dpl:DistributionCosts2021-09-262021-09-2613645934dpl:AdministrativeExpenses2021-09-262021-09-2613645934core:LandBuildings2021-09-262021-09-2613645934core:PlantMachinery2021-09-262021-09-2613645934core:Vehicles2021-09-262021-09-2613645934core:FurnitureFittings2021-09-262021-09-2613645934core:OfficeEquipment2021-09-262021-09-2613645934core:NetGoodwill2021-09-262021-09-2613645934core:IntangibleAssetsOtherThanGoodwill2021-09-262021-09-2613645934dpl:GroupUndertakings2021-09-262021-09-2613645934dpl:ParticipatingInterests2021-09-262021-09-2613645934dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-262021-09-2613645934core:ListedExchangeTraded2021-09-262021-09-2613645934dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-262021-09-2613645934core:UnlistedNon-exchangeTraded2021-09-262021-09-2613645934core:NetGoodwill2022-09-3013645934core:IntangibleAssetsOtherThanGoodwill2022-09-3013645934core:LandBuildings2022-09-3013645934core:PlantMachinery2022-09-3013645934core:Vehicles2022-09-3013645934core:FurnitureFittings2022-09-3013645934core:OfficeEquipment2022-09-3013645934core:AfterOneYear2022-09-3013645934core:WithinOneYear2022-09-3013645934core:ListedExchangeTraded2022-09-3013645934core:UnlistedNon-exchangeTraded2022-09-3013645934core:ShareCapital2022-09-3013645934core:SharePremium2022-09-3013645934core:RevaluationReserve2022-09-3013645934core:OtherReservesSubtotal2022-09-3013645934core:RetainedEarningsAccumulatedLosses2022-09-3013645934core:NetGoodwill2021-09-2613645934core:IntangibleAssetsOtherThanGoodwill2021-09-2613645934core:LandBuildings2021-09-2613645934core:PlantMachinery2021-09-2613645934core:Vehicles2021-09-2613645934core:FurnitureFittings2021-09-2613645934core:OfficeEquipment2021-09-2613645934core:AfterOneYear2021-09-2613645934core:WithinOneYear2021-09-2613645934core:ListedExch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Registered Number
13645934
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2022

C-M SERVICES (CHESTER) LTD

Company Information
for the period from 27 September 2021 to 30 September 2022


Directors	CAPPER-MOORE, Ian Edward
	CAPPER-MOORE, Joe


Registered Address	Fields View Hall Lane
	Haughton
	Tarporley
	CW6 9RH


Registered Number	13645934 (England and Wales)

C-M SERVICES (CHESTER) LTD

Statement of Financial Position
30 September 2022

	Notes	2022
		£	£
Fixed assets
Tangible assets	7		613
			613
Current assets
Cash at bank and on hand		924
		924
Creditors amounts falling due within one year	8	(1,021)
Net current assets (liabilities)			(97)
Total assets less current liabilities			516
Provisions for liabilities	9		(58)
Net assets			458
Capital and reserves
Called up share capital			2
Profit and loss account			456
Shareholders' funds			458

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2022, and are signed on its behalf by:

CAPPER-MOORE, Joe
Director
Registered Company No. 13645934

C-M SERVICES (CHESTER) LTD

Notes to the Financial Statements
for the period ended 30 September 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Principal activities
	The company's principal activities for the period were that of providing Information Technology Management Consultancy Services.

4.	Basis of measurement used in financial statements
	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).

5.	Accounting policies

	Turnover policy
	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.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Revenue recognition policy
	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.

Revenue recognition policy

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.

	Deferred tax policy
	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.

Deferred tax policy

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.

6.	Employee information


		2022
	Average number of employees during the year	0

7.	Property, plant and equipment

		Total
		£
	Cost or valuation
	Additions	690
	At 30 September 22	690
	Depreciation and impairment
	Charge for year	77
	At 30 September 22	77
	Net book value
	At 30 September 22	613
	At 26 September 21	-

8.	Creditors within one year

		2022
		£
	Amounts owed to related parties	521
	Accrued liabilities and deferred income	500
	Total	1,021

9.	Provisions for liabilities

		2022
		£
	Net deferred tax liability (asset)	58
	Total	58