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REGISTERED NUMBER: 04078718 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

CD TRANSPORT UK LIMITED

CD TRANSPORT UK LIMITED (REGISTERED NUMBER: 04078718)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CD TRANSPORT UK LIMITED

COMPANY INFORMATION
for the Year Ended 31st December 2023







DIRECTORS: E B Di Ponio
Miss S Gugel





SECRETARY: E B Di Ponio





REGISTERED OFFICE: 126 New John Street
Birmingham
West Midlands
B6 4LD





REGISTERED NUMBER: 04078718 (England and Wales)

CD TRANSPORT UK LIMITED (REGISTERED NUMBER: 04078718)

BALANCE SHEET
31st December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,155 2,074
Tangible assets 5 21,559 24,578
24,714 26,652

CURRENT ASSETS
Debtors 6 469,806 450,547
Cash at bank 97,892 134,030
567,698 584,577
CREDITORS
Amounts falling due within one year 7 368,746 468,897
NET CURRENT ASSETS 198,952 115,680
TOTAL ASSETS LESS CURRENT
LIABILITIES

223,666

142,332

CREDITORS
Amounts falling due after more than one
year

8

14,302

24,193
NET ASSETS 209,364 118,139

CAPITAL AND RESERVES
Called up share capital 50,000 50,000
Capital contribution reserve 9 230,177 230,177
Retained earnings 9 (70,813 ) (162,038 )
SHAREHOLDERS' FUNDS 209,364 118,139

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

CD TRANSPORT UK LIMITED (REGISTERED NUMBER: 04078718)

BALANCE SHEET - continued
31st December 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 Board of Directors and authorised for issue on 15th May 2024 and were signed on its behalf by:





Miss S Gugel - Director


CD TRANSPORT UK LIMITED (REGISTERED NUMBER: 04078718)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023


1. STATUTORY INFORMATION

CD Transport UK 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 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

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 - 25% on cost
Computer equipment - 25% on cost

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.

CD TRANSPORT UK LIMITED (REGISTERED NUMBER: 04078718)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2023


2. ACCOUNTING POLICIES - continued

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 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st January 2023 2,592
Additions 2,000
At 31st December 2023 4,592
AMORTISATION
At 1st January 2023 518
Charge for year 919
At 31st December 2023 1,437
NET BOOK VALUE
At 31st December 2023 3,155
At 31st December 2022 2,074

CD TRANSPORT UK LIMITED (REGISTERED NUMBER: 04078718)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2023


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st January 2023 21,050 862 14,271 36,183
Additions - 1,750 - 1,750
At 31st December 2023 21,050 2,612 14,271 37,933
DEPRECIATION
At 1st January 2023 7,850 103 3,652 11,605
Charge for year 1,800 314 2,655 4,769
At 31st December 2023 9,650 417 6,307 16,374
NET BOOK VALUE
At 31st December 2023 11,400 2,195 7,964 21,559
At 31st December 2022 13,200 759 10,619 24,578

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 120,600 162,524
Other debtors 349,206 288,023
469,806 450,547

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,648 10,648
Trade creditors 70,085 86,975
Taxation and social security (8,119 ) (9,482 )
Other creditors 296,132 380,756
368,746 468,897

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 14,302 24,193

CD TRANSPORT UK LIMITED (REGISTERED NUMBER: 04078718)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2023


9. RESERVES

A capital contribution of £230,177 was made to the company in the year ended 31/12/21.

10. ULTIMATE CONTROLLING PARTY

The company's immediate parent is CD Transport SA, a company incorporated in Switzerland. The ultimate parent company is Gugel SRL, a company incorporated in Italy.