2022-11-30 2023-11-29 false Capium Accounts Production 1.1 09317843 bus:FullAccounts 2022-11-30 2023-11-29 09317843 bus:FRS102 2022-11-30 2023-11-29 09317843 bus:AuditExemptWithAccountantsReport 2022-11-30 2023-11-29 09317843 bus:SmallCompaniesRegimeForAccounts 2022-11-30 2023-11-29 09317843 bus:PrivateLimitedCompanyLtd 2022-11-30 2023-11-29 09317843 2022-11-30 2023-11-29 09317843 2023-11-29 09317843 bus:RegisteredOffice 2022-11-30 2023-11-29 09317843 core:WithinOneYear 2023-11-29 09317843 core:AfterOneYear 2023-11-29 09317843 bus:Director1 2022-11-30 2023-11-29 09317843 bus:Director1 2023-11-29 09317843 bus:Director1 2021-11-30 2022-11-29 09317843 bus:Director2 2022-11-30 2023-11-29 09317843 bus:Director2 2023-11-29 09317843 bus:Director2 2021-11-30 2022-11-29 09317843 bus:Director3 2022-11-30 2023-11-29 09317843 bus:Director3 2023-11-29 09317843 bus:Director3 2021-11-30 2022-11-29 09317843 2021-11-30 09317843 bus:LeadAgentIfApplicable 2022-11-30 2023-11-29 09317843 2021-11-30 2022-11-29 09317843 2022-11-29 09317843 core:WithinOneYear 2022-11-29 09317843 core:AfterOneYear 2022-11-29 09317843 bus:EntityAccountantsOrAuditors 2021-11-30 2022-11-29 09317843 bus:OrdinaryShareClass1 2022-11-30 2023-11-29 09317843 bus:OrdinaryShareClass1 2023-11-29 09317843 bus:OrdinaryShareClass1 2021-11-30 2022-11-29 09317843 bus:OrdinaryShareClass1 2022-11-29 09317843 core:PlantMachinery 2022-11-30 2023-11-29 09317843 core:PlantMachinery 2023-11-29 09317843 core:PlantMachinery 2022-11-29 09317843 core:MotorCars 2022-11-30 2023-11-29 09317843 core:MotorCars 2023-11-29 09317843 core:MotorCars 2022-11-29 09317843 core:FurnitureFittings 2022-11-30 2023-11-29 09317843 core:FurnitureFittings 2023-11-29 09317843 core:FurnitureFittings 2022-11-29 09317843 core:ComputerEquipment 2022-11-30 2023-11-29 09317843 core:ComputerEquipment 2023-11-29 09317843 core:ComputerEquipment 2022-11-29 09317843 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-29 09317843 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-11-29 09317843 core:CostValuation core:Non-currentFinancialInstruments 2023-11-29 09317843 core:CostValuation core:Non-currentFinancialInstruments 2022-11-29 09317843 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-11-29 09317843 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-29 09317843 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-29 09317843 core:Non-currentFinancialInstruments 2023-11-29 09317843 core:Non-currentFinancialInstruments 2022-11-29 09317843 core:ShareCapital 2023-11-29 09317843 core:ShareCapital 2022-11-29 09317843 core:RetainedEarningsAccumulatedLosses 2023-11-29 09317843 core:RetainedEarningsAccumulatedLosses 2022-11-29 09317843 dpl:Item1 2022-11-30 09317843 dpl:Item1 2023-11-29 09317843 dpl:Item1 2021-11-30 09317843 dpl:Item1 2022-11-29 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 09317843
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 29 November 2023

for

CDOB LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 6,178    7,775 
6,178    7,775 
Current assets      
Stocks 4 1,036    1,036 
Debtors 5 2,350    2,544 
Cash at bank and in hand 6,495    4,753 
9,881    8,333 
Creditors: amount falling due within one year 6 (2,925)   (1,552)
Net current assets 6,956    6,781 
 
Total assets less current liabilities 13,134    14,556 
Creditors: amount falling due after more than one year 7 (11,601)   (14,129)
Net assets 1,533    427 
 

Capital and reserves
     
Called up share capital 8 90    90 
Profit and loss account 1,443    337 
Shareholders' funds 1,533    427 
 


For the year ended 29 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 August 2024 and were signed on its behalf by:


-------------------------------
S Lees-Manning
Director
1
General Information
CDOB LTD is a private company, limited by shares, registered in England and Wales, registration number 09317843, registration address 116 Old Oscott Hill, Birmingham, B44 9SP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
The Company has transferred the significant risks and rewards of ownership to the buyer
The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
The amount of revenue can be measured reliably;
It is probable that the Company will receive the consideration due under the transaction; and
The costs incurred or to be incurred in respect of the transaction can be measured reliably.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 10% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.
Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 30 November 2022 2,725    6,000      1,000    9,725 
Additions     3,780      3,780 
Disposals        
At 29 November 2023 2,725    6,000    3,780    1,000    13,505 
Depreciation
At 30 November 2022 681    3,449    1,037    563    5,730 
Charge for year 511    255    686    145    1,597 
On disposals        
At 29 November 2023 1,192    3,704    1,723    708    7,327 
Net book values
Closing balance as at 29 November 2023 1,533    2,296    2,057    292    6,178 
Opening balance as at 30 November 2022 2,044    2,551    2,743    437    7,775 


4.

Stocks

2023
£
  2022
£
Stocks 1,036    1,036 
1,036    1,036 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 2,350    2,544 
2,350    2,544 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 470    110 
Taxation and Social Security 22   
Other Creditors 2,433    1,442 
2,925    1,552 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 11,601    14,129 
11,601    14,129 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
90 Class A shares of £1.00 each 90    90 
90    90 

2