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Registered Number: 07282134
England and Wales

 

 

 

CDP (UK) LTD


Abridged Accounts
 


Period of accounts

Start date: 31 March 2022

End date: 30 March 2023
Report to the directors on the preparation of the unaudited statutory accounts of CDP (UK) LTD for the year ended 30 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CDP (UK) LTD for the year ended 30 March 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of CDP (UK) LTD, as a body, in accordance with the terms of our engagement letter dated 17 December 2023 . Our work has been undertaken solely to prepare for your approval the accounts of CDP (UK) LTD and state those matters that we have agreed to state to the Board of Directors of CDP (UK) LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CDP (UK) LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CDP (UK) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CDP (UK) LTD.You consider that CDP (UK) LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of CDP (UK) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 March 2023.



....................................................
UK Venus LTD
1
Ridgeside Avenue
Brighton
BN3 4FN
17 December 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 200,000    200,000 
Tangible fixed assets 4 692,156    685,734 
892,156    885,734 
Current assets      
Stocks 8,149    7,632 
Debtors 2,343    8,365 
Cash at bank and in hand 80,919    43,641 
91,411    59,638 
Creditors: amount falling due within one year (587,277)   (634,154)
Net current liabilities (495,866)   (574,516)
 
Total assets less current liabilities 396,290    311,218 
Net assets 396,290    311,218 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 396,190    311,118 
Shareholder's funds 396,290    311,218 
 


For the year ended 30 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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 by the director on 17 December 2023 and were signed by:


-------------------------------
Ali DARGAHI
Director
2
General Information
CDP (UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 07282134, registration address 1 Ridgeside Avenue, BRIGHTON, BN1 8WD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 20 Reducing Balance
Fixtures and Fittings 10 Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees=10
Average number of employees during the year was 10 (2022 : 8).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 31 March 2022 500,000    500,000 
Additions  
Disposals  
At 30 March 2023 500,000    500,000 
Amortisation
At 31 March 2022 300,000    300,000 
Charge for year  
On disposals  
At 30 March 2023 300,000    300,000 
Net book values
At 30 March 2023 200,000    200,000 
At 30 March 2022 200,000    200,000 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 31 March 2022 766,452    264,125    1,030,577 
Additions    
Disposals    
At 30 March 2023 766,452    264,125    1,030,577 
Depreciation
At 31 March 2022 114,968    223,453    338,421 
Charge for year    
On disposals    
At 30 March 2023 114,968    223,453    338,421 
Net book values
Closing balance as at 30 March 2023 651,484    40,672    692,156 
Opening balance as at 31 March 2022 651,484    34,250    685,734 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3