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2022-06-30 12694220 frs-core:UnlistedNon-exchangeTraded 2021-06-30 12694220 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 12694220 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 12694220 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 12694220 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 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frs-core:Non-currentFinancialInstruments 10 2022-06-30 12694220 11 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 11 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 11 2022-06-30 12694220 12 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 12 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 12 2022-06-30 12694220 13 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 13 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 13 2022-06-30 12694220 14 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 14 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 14 2022-06-30 12694220 15 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 15 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 15 2022-06-30 12694220 16 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 16 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 16 2022-06-30 12694220 17 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 17 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 17 2022-06-30 12694220 18 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 18 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 18 2022-06-30 12694220 19 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 19 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 19 2022-06-30 12694220 20 2021-07-01 2022-06-30 12694220 frs-core:CurrentFinancialInstruments 20 2022-06-30 12694220 frs-core:Non-currentFinancialInstruments 20 2022-06-30 12694220 dpl-frs:Item1 2021-07-01 2022-06-30 12694220 dpl-frs:Item1 2021-06-30 12694220 dpl-frs:Item1 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 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2021-06-30 12694220 dpl-frs:Item4 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 12694220 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 12694220 dpl-frs:Item5 2021-07-01 2022-06-30 12694220 dpl-frs:Item5 2021-06-30 12694220 dpl-frs:Item5 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 12694220 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 12694220 dpl-frs:Item6 2021-07-01 2022-06-30 12694220 dpl-frs:Item6 2021-06-30 12694220 dpl-frs:Item6 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 12694220 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 12694220 dpl-frs:Item7 2021-07-01 2022-06-30 12694220 dpl-frs:Item7 2021-06-30 12694220 dpl-frs:Item7 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 12694220 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 12694220 dpl-frs:Item8 2021-07-01 2022-06-30 12694220 dpl-frs:Item8 2021-06-30 12694220 dpl-frs:Item8 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 12694220 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 12694220 dpl-frs:Item9 2021-07-01 2022-06-30 12694220 dpl-frs:Item9 2021-06-30 12694220 dpl-frs:Item9 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 12694220 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 12694220 dpl-frs:Item10 2021-07-01 2022-06-30 12694220 dpl-frs:Item10 2021-06-30 12694220 dpl-frs:Item10 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 12694220 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 12694220 dpl-frs:Item11 2021-07-01 2022-06-30 12694220 dpl-frs:Item11 2021-06-30 12694220 dpl-frs:Item11 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 12694220 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 12694220 dpl-frs:Item12 2021-07-01 2022-06-30 12694220 dpl-frs:Item12 2021-06-30 12694220 dpl-frs:Item12 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 12694220 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 12694220 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 12694220 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 12694220 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 12694220 1 2021-07-01 2022-06-30 12694220 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 12694220
CDT Commercial Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2023
Partner Accountancy Limited
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12694220
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,832 1,335
2,832 1,335
CURRENT ASSETS
Debtors 30,654 54,476
Cash at bank and in hand 401,867 260,419
432,521 314,895
Creditors: Amounts Falling Due Within One Year (104,496 ) (106,094 )
NET CURRENT ASSETS (LIABILITIES) 328,025 208,801
TOTAL ASSETS LESS CURRENT LIABILITIES 330,857 210,136
NET ASSETS 330,857 210,136
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 330,757 210,036
SHAREHOLDERS' FUNDS 330,857 210,136
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Nick Procter
Director
Mr Craig Toner
Director
21 November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
CDT Commercial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12694220 . The registered office is The Junction Office 43, Charles Street, Horbury, WF4 5FH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 July 2022 1,968
Additions 2,442
As at 30 June 2023 4,410
Depreciation
As at 1 July 2022 633
Provided during the period 945
As at 30 June 2023 1,578
Net Book Value
As at 30 June 2023 2,832
As at 1 July 2022 1,335
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 110,000 90,000
110,000 90,000
Page 4