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CND UNIVERSAL LIMITED

Registered Number
12337689
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

CND UNIVERSAL LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

N S Malda
S Malda

Registered Address

Dormy House
7b Court Road
Ickenham
UB10 8TF

Registered Number

12337689 (England and Wales)
CND UNIVERSAL LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets339,88329,678
39,88329,678
Current assets
Stocks10,6149,675
Debtors4235,15571,549
Cash at bank and on hand13,50222,618
259,271103,842
Creditors amounts falling due within one year5(254,900)(133,345)
Net current assets (liabilities)4,371(29,503)
Total assets less current liabilities44,254175
Net assets44,254175
Capital and reserves
Called up share capital100100
Profit and loss account44,15475
Shareholders' funds44,254175
The financial statements were approved and authorised for issue by the Board of Directors on 30 August 2024, and are signed on its behalf by:
N S Malda
Director
Registered Company No. 12337689
CND UNIVERSAL LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
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 policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings20
Plant and machinery20
Fixtures and fittings20
Office Equipment20
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year88
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 December 2298020,6136,7624,86733,222
Additions--18,834-18,834
At 30 November 2398020,61325,5964,86752,056
Depreciation and impairment
At 01 December 221232,576845-3,544
Charge for year1723,6083,8769738,629
At 30 November 232956,1844,72197312,173
Net book value
At 30 November 2368514,42920,8753,89439,883
At 30 November 2285718,0375,9174,86729,678
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables7,63644,582
Amounts owed by group undertakings208,5478,417
Other debtors16,20016,300
Prepayments and accrued income2,7722,250
Total235,15571,549
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables25,69217,441
Amounts owed to related parties94,36263,913
Taxation and social security128,23147,272
Other creditors9451,030
Accrued liabilities and deferred income5,6703,689
Total254,900133,345
6.Related party transactions
Amounts owed by group undertakings includes the following: Subway Universal Ltd £111,269 (2022: £8,066), CND World Ltd £38,060 (2022: Nil), CND Richmond Ltd £59,218 (2022: Nil). These companies are related by virtue of common shareholding and directorship. Amounts owed to related parties includes the following: Malda Holdings Ltd £73,913 (2022: £63,913), Berkeley Square Foods Ltd £20,449 (2022: £351 debit). Included in other creditors is the directors' current accounts balance of £302 (2022: Nil). This belongs to both the directors.