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REGISTERED NUMBER: 14091938 (England and Wales)












CD SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 6 MAY 2022 TO 31 MAY 2023






CD SERVICES LIMITED (REGISTERED NUMBER: 14091938)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 6 MAY 2022 TO 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CD SERVICES LIMITED

COMPANY INFORMATION
FOR THE PERIOD 6 MAY 2022 TO 31 MAY 2023







DIRECTORS: Mrs S Denton
C J A Denton





REGISTERED OFFICE: Highland House
Mayflower Close
Chandlers Ford
Eastleigh
Hampshire
SO53 4AR





REGISTERED NUMBER: 14091938 (England and Wales)

CD SERVICES LIMITED (REGISTERED NUMBER: 14091938)

BALANCE SHEET
31 MAY 2023

Notes £
FIXED ASSETS
Tangible assets 4 9,272

CURRENT ASSETS
Cash at bank 16,205

CREDITORS
Amounts falling due within one year 5 (18,611 )
NET CURRENT LIABILITIES (2,406 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,866

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 6,766
6,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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.

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 8 February 2024 and were signed on its behalf by:





C J A Denton - Director


CD SERVICES LIMITED (REGISTERED NUMBER: 14091938)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 6 MAY 2022 TO 31 MAY 2023


1. STATUTORY INFORMATION

CD Services Limited 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 FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - Straight line over 3 years
Motor vehicles - Straight line over 3 years
Computer equipment - Straight line over 3 years

CD SERVICES LIMITED (REGISTERED NUMBER: 14091938)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 6 MAY 2022 TO 31 MAY 2023


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Taxation
Taxation for the period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
COST
Additions 641 11,998 976 13,615
At 31 May 2023 641 11,998 976 13,615
DEPRECIATION
Charge for period 162 3,959 222 4,343
At 31 May 2023 162 3,959 222 4,343
NET BOOK VALUE
At 31 May 2023 479 8,039 754 9,272

CD SERVICES LIMITED (REGISTERED NUMBER: 14091938)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 6 MAY 2022 TO 31 MAY 2023


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Taxation and social security 16,479
Other creditors 2,132
18,611