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REGISTERED NUMBER: 11392535 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 June 2023

for

CDFM HOLDINGS LIMITED

CDFM HOLDINGS LIMITED (REGISTERED NUMBER: 11392535)

Contents of the Financial Statements
for the year ended 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CDFM HOLDINGS LIMITED

Company Information
for the year ended 30 June 2023







Directors: Mr D G Metcalfe
Mr C J Farr





Registered office: London East
Yew Tree Avenue
Dagenham
Essex
RM10 7FN





Registered number: 11392535 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Juniper House
Warley Hill Business Park
The Drive
Brentwood
Essex
CM13 3BE

CDFM HOLDINGS LIMITED (REGISTERED NUMBER: 11392535)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Investments 4 96,000 96,000

Current assets
Debtors 5 425,386 423,186
Cash at bank 41 3,765
425,427 426,951
Net current assets 425,427 426,951
Total assets less current liabilities 521,427 522,951

Capital and reserves
Called up share capital 6 96,000 96,000
Retained earnings 425,427 426,951
Shareholders' funds 521,427 522,951

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2024 and were signed on its behalf by:




Mr D G Metcalfe - Director



Mr C J Farr - Director


CDFM HOLDINGS LIMITED (REGISTERED NUMBER: 11392535)

Notes to the Financial Statements
for the year ended 30 June 2023


1. Statutory information

CDFM Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of.

There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.


CDFM HOLDINGS LIMITED (REGISTERED NUMBER: 11392535)

Notes to the Financial Statements - continued
for the year ended 30 June 2023


2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 year was 2 (2022 - 2 ) .

4. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1 July 2022
and 30 June 2023 96,000
Net book value
At 30 June 2023 96,000
At 30 June 2022 96,000

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Amounts owed by group undertakings 425,386 379,986
Other debtors - 43,200
425,386 423,186

6. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
96,000 Ordinary £1 96,000 96,000