1 31/07/2023 2023-07-31 false false false false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2022-08-01 Sage Accounts Production 21.0 - FRS102_2021 xbrli:pure xbrli:shares iso4217:GBP 10301725 2022-08-01 2023-07-31 10301725 2023-07-31 10301725 2022-07-31 10301725 2021-08-01 2022-07-31 10301725 2022-07-31 10301725 2021-07-31 10301725 core:MotorVehicles 2022-08-01 2023-07-31 10301725 bus:RegisteredOffice 2022-08-01 2023-07-31 10301725 bus:LeadAgentIfApplicable 2022-08-01 2023-07-31 10301725 bus:Director1 2022-08-01 2023-07-31 10301725 core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 10301725 core:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 10301725 core:WithinOneYear 2023-07-31 10301725 core:WithinOneYear 2022-07-31 10301725 core:ShareCapital 2023-07-31 10301725 core:ShareCapital 2022-07-31 10301725 core:RetainedEarningsAccumulatedLosses 2023-07-31 10301725 core:RetainedEarningsAccumulatedLosses 2022-07-31 10301725 core:ShareCapital 2021-07-31 10301725 core:RetainedEarningsAccumulatedLosses 2021-07-31 10301725 bus:SmallEntities 2022-08-01 2023-07-31 10301725 bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 10301725 bus:AbridgedAccounts 2022-08-01 2023-07-31 10301725 bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 10301725 bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31
Company registration number: 10301725
CDA South West Limited
Unaudited filleted abridged financial statements
31 July 2023
CDA South West Limited
Contents
Directors and other information
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
CDA South West Limited
Directors and other information
Director Ian Newman
Company number 10301725
Registered office Hartdene House
Bridge Road
Bagshot
Surrey
Accountants Morris Hartdene Ltd
Hartdene House
Bridge Road
Bagshot
Surrey
CDA South West Limited
Abridged statement of financial position
31 July 2023
2023 2022
Note £ £ £ £
Fixed assets
Tangible assets 5 - 685
_______ _______
- 685
Current assets
Debtors - 5,007
Cash at bank and in hand 71,866 30,205
_______ _______
71,866 35,212
Creditors: amounts falling due
within one year ( 56,994) ( 35,872)
_______ _______
Net current assets/(liabilities) 14,872 ( 660)
_______ _______
Total assets less current liabilities 14,872 25
_______ _______
Net assets 14,872 25
_______ _______
Capital and reserves
Called up share capital 10 10
Profit and loss account 14,862 15
_______ _______
Shareholders funds 14,872 25
_______ _______
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
The members consented to the preparation of abridged accounts.
These financial statements were approved by the board of directors and authorised for issue on 29 September 2023 , and are signed on behalf of the board by:
Ian Newman
Director
Company registration number: 10301725
CDA South West Limited
Statement of changes in equity
Year ended 31 July 2023
Called up share capital Profit and loss account Total
£ £ £
At 1 August 2021 10 ( 146) ( 136)
Profit for the year 39,561 39,561
_______ _______ _______
Total comprehensive income for the year - 39,561 39,561
Dividends paid and payable ( 39,400) ( 39,400)
_______ _______ _______
Total investments by and distributions to owners - ( 39,400) ( 39,400)
_______ _______ _______
At 31 July 2022 and 1 August 2022 10 15 25
Profit for the year 73,847 73,847
_______ _______ _______
Total comprehensive income for the year - 73,847 73,847
Dividends paid and payable ( 59,000) ( 59,000)
_______ _______ _______
Total investments by and distributions to owners - ( 59,000) ( 59,000)
_______ _______ _______
At 31 July 2023 10 14,862 14,872
_______ _______ _______
CDA South West Limited
Notes to the financial statements
Year ended 31 July 2023
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Hartdene House, Bridge Road, Bagshot, Surrey.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. They are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting period.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor vehicles - 25 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liablity is recognised only when the company becomes a party to the contractual provisions of the instrumet.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
5. Tangible assets
£
Cost
At 1 August 2022 and 31 July 2023 11,000
_______
Depreciation
At 1 August 2022 10,315
Charge for the year 685
_______
At 31 July 2023 11,000
_______
Carrying amount
At 31 July 2023 -
_______
At 31 July 2022 685
_______