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REGISTERED NUMBER: 08593890 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

CDL GROUP LTD

CDL GROUP LTD (REGISTERED NUMBER: 08593890)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CDL GROUP LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: H E Cadenne De Lannoy





REGISTERED OFFICE: 21a Mochdre Industrial Estate
Mochdre
Newtown
Powys
SY16 4LE





REGISTERED NUMBER: 08593890 (England and Wales)





ACCOUNTANTS: D.R.E & Co. Limited
Chartered Accountants
Rosemount
The Bank
Newtown
Powys
SY16 2AB

CDL GROUP LTD (REGISTERED NUMBER: 08593890)

BALANCE SHEET
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 129,412 44,343

CURRENT ASSETS
Debtors 5 93,798 125,356
Cash at bank and in hand 540,091 381,467
633,889 506,823
CREDITORS
Amounts falling due within one year 6 235,117 242,556
NET CURRENT ASSETS 398,772 264,267
TOTAL ASSETS LESS CURRENT
LIABILITIES

528,184

308,610

CREDITORS
Amounts falling due after more than one
year

7

(19,865

)

(29,616

)

PROVISIONS FOR LIABILITIES (32,353 ) (11,050 )
NET ASSETS 475,966 267,944

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 475,866 267,844
475,966 267,944

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CDL GROUP LTD (REGISTERED NUMBER: 08593890)

BALANCE SHEET - continued
31 JULY 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 February 2024 and were signed by:





H E Cadenne De Lannoy - Director


CDL GROUP LTD (REGISTERED NUMBER: 08593890)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Cdl Group 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.

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

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

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

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2022 - 7 ) .

CDL GROUP LTD (REGISTERED NUMBER: 08593890)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 95,854
Additions 117,547
At 31 July 2023 213,401
DEPRECIATION
At 1 August 2022 51,511
Charge for year 32,478
At 31 July 2023 83,989
NET BOOK VALUE
At 31 July 2023 129,412
At 31 July 2022 44,343

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 83,337 110,903
Other debtors 10,461 14,453
93,798 125,356

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 10,865 11,115
Trade creditors 23,559 11,361
Taxation and social security 125,980 98,917
Other creditors 74,713 121,163
235,117 242,556

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.23 31.7.22
£    £   
Bank loans 19,865 29,616

CDL GROUP LTD (REGISTERED NUMBER: 08593890)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

31.7.23 31.7.22
£    £   
Finance account 67,425 43,052

The finance account held with Optimum SME Finance Limited is secured by way of a fixed & floating charge over all fixed assets of the company dated 16 august 2017. The charge also contains a negative pledge.