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REGISTERED NUMBER: 11403543 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2023

for

C D Dwellings Ltd

C D Dwellings Ltd (Registered number: 11403543)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C D Dwellings Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTORS: D London
Mrs C A London





REGISTERED OFFICE: Rumwell Hall
Rumwell
Taunton
Somerset
TA4 1EL





REGISTERED NUMBER: 11403543 (England and Wales)





ACCOUNTANTS: GSS Accountants Limited
Rumwell Hall
Rumwell
Taunton
Somerset
TA4 1EL

C D Dwellings Ltd (Registered number: 11403543)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,568 7,288

CURRENT ASSETS
Stocks 190 -
Debtors 5 73,462 91,363
Cash at bank 216,047 237,168
289,699 328,531
CREDITORS
Amounts falling due within one year 6 130,670 136,214
NET CURRENT ASSETS 159,029 192,317
TOTAL ASSETS LESS CURRENT
LIABILITIES

164,597

199,605

CREDITORS
Amounts falling due after more than one
year

7

87,580

113,943
NET ASSETS 77,017 85,662

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 76,917 85,562
77,017 85,662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

C D Dwellings Ltd (Registered number: 11403543)

Balance Sheet - continued
30 June 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2023 and were signed on its behalf by:





D London - Director


C D Dwellings Ltd (Registered number: 11403543)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

C D Dwellings Ltd 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.

Revenue recognition
Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the balance sheet date. This is normally measured by the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, except where this would not be representative of the stage of completion. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and it's receipt is considered probable.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred.

When it is probable that total contract costs will exceed the contract value, the expected loss is recognised as an expense immediately.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


C D Dwellings Ltd (Registered number: 11403543)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
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 year 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 year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 4,900 4,571 2,423 11,894
Additions - - 576 576
Disposals - - (453 ) (453 )
At 30 June 2023 4,900 4,571 2,546 12,017
DEPRECIATION
At 1 July 2022 1,702 2,000 904 4,606
Charge for year 640 643 750 2,033
Eliminated on disposal - - (190 ) (190 )
At 30 June 2023 2,342 2,643 1,464 6,449
NET BOOK VALUE
At 30 June 2023 2,558 1,928 1,082 5,568
At 30 June 2022 3,198 2,571 1,519 7,288

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 54,404 91,363
Other debtors 19,058 -
73,462 91,363

C D Dwellings Ltd (Registered number: 11403543)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 26,376 26,376
Trade creditors 19,449 7,107
Taxation and social security 8,416 29,885
Other creditors 76,429 72,846
130,670 136,214

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 87,580 113,943

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 8,439

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 113,956 140,319