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Company Registration No. SC449042 (Scotland)
CDM + LTD Unaudited accounts for the year ended 31 May 2023
CDM + LTD Unaudited accounts Contents
Page
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CDM + LTD Company Information for the year ended 31 May 2023
Directors
James Green Elaine Green
Company Number
SC449042 (Scotland)
Registered Office
94 HOPE STREET Suite 2.11 GLASGOW G2 6PH
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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CDM + LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,519 
1,308 
Current assets
Cash at bank and in hand
65,120 
113,361 
Creditors: amounts falling due within one year
(8,381)
(20,584)
Net current assets
56,739 
92,777 
Net assets
58,258 
94,085 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
58,058 
93,885 
Shareholders' funds
58,258 
94,085 
For the year ending 31 May 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 November 2023 and were signed on its behalf by
James Green Director Company Registration No. SC449042
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CDM + LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
CDM + LTD is a private company, limited by shares, registered in Scotland, registration number SC449042. The registered office is 94 HOPE STREET, Suite 2.11, GLASGOW, G2 6PH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2022
4,811 
Additions
717 
At 31 May 2023
5,528 
Depreciation
At 1 June 2022
3,503 
Charge for the year
506 
At 31 May 2023
4,009 
Net book value
At 31 May 2023
1,519 
At 31 May 2022
1,308 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
8,381 
20,584 
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CDM + LTD Notes to the Accounts for the year ended 31 May 2023
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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