2023-03-01 2024-02-29 false Capium Accounts Production 1.1 13198310 bus:FullAccounts 2023-03-01 2024-02-29 13198310 bus:FRS102 2023-03-01 2024-02-29 13198310 bus:AuditExemptWithAccountantsReport 2023-03-01 2024-02-29 13198310 bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 13198310 bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 13198310 2023-03-01 2024-02-29 13198310 2024-02-29 13198310 bus:RegisteredOffice 2023-03-01 2024-02-29 13198310 core:WithinOneYear 2024-02-29 13198310 core:AfterOneYear 2024-02-29 13198310 bus:Director1 2023-03-01 2024-02-29 13198310 bus:Director1 2024-02-29 13198310 bus:Director1 2022-03-01 2023-02-28 13198310 2022-03-01 13198310 bus:LeadAgentIfApplicable 2023-03-01 2024-02-29 13198310 2022-03-01 2023-02-28 13198310 2023-02-28 13198310 core:WithinOneYear 2023-02-28 13198310 core:AfterOneYear 2023-02-28 13198310 bus:EntityAccountantsOrAuditors 2022-03-01 2023-02-28 13198310 core:CostValuation core:Non-currentFinancialInstruments 2024-02-29 13198310 core:CostValuation core:Non-currentFinancialInstruments 2023-02-28 13198310 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-02-29 13198310 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-02-29 13198310 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-02-29 13198310 core:Non-currentFinancialInstruments 2024-02-29 13198310 core:Non-currentFinancialInstruments 2023-02-28 13198310 core:RetainedEarningsAccumulatedLosses 2024-02-29 13198310 core:RetainedEarningsAccumulatedLosses 2023-02-28 13198310 core:RetainedEarningsAccumulatedLosses 2023-03-01 13198310 core:RetainedEarningsAccumulatedLosses 2022-03-01 13198310 core:RetainedEarningsAccumulatedLosses 2023-03-01 2024-02-29 13198310 core:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 13198310 core:RetainedEarningsAccumulatedLosses 2024-02-29 13198310 core:RetainedEarningsAccumulatedLosses 2023-02-28 13198310 dpl:Item1 2023-03-01 13198310 dpl:Item1 2024-02-29 13198310 dpl:Item1 2022-03-01 13198310 dpl:Item1 2023-02-28 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13198310
England and Wales

 

 

 

CBD 2021 LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2023

End date: 29 February 2024
Director Attila Vakulya
Registered Number 13198310
Registered Office 23 MINERS VIEW
UPHOLLAND SKELMERSDALE
WN8 0AZ
Accountants J.L.Bookkeeping and Advice Services Ltd
Paddock Business Centre
2 Paddock Road
Skelmersdale
WN8 9PL
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 29 February 2024.
Principal activities
Principal activity of the company during the financial year was of ...
Director
The director who served the company throughout the year was as follows:
Attila Vakulya
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Attila Vakulya
Director

Date approved: 21 October 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 29 February 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
J.L.Bookkeeping and Advice Services Ltd
29 February 2024



....................................................

J.L.Bookkeeping and Advice Services Ltd

Paddock Business Centre
2 Paddock Road
Skelmersdale
WN8 9PL
21 October 2024
3
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 3 4   
Cash at bank and in hand 12,177    30,417 
12,181    30,417 
Creditors: amount falling due within one year 4 (4,871)   (23,424)
Net current assets 7,310    6,993 
 
Total assets less current liabilities 7,310    6,993 
Provisions for liabilities 5 (507)  
Net assets 6,803    6,993 
 

Capital and reserves
     
Profit and loss account 6,803    6,993 
Shareholders' funds 6,803    6,993 
 


For the year ended 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 21 October 2024 and were signed by:


-------------------------------
Attila Vakulya
Director
4
  Retained Earnings   Total
£ £
At 01 March 2022 6,981  6,981 
Profit for the year 12  12 
Total comprehensive income for the year 12  12 
Total investments by and distributions to owners
At 28 February 2023 6,993  6,993 
At 01 March 2023 6,994  6,994 
Profit for the year (191) (191)
Total comprehensive income for the year (191) (191)
Total investments by and distributions to owners
At 29 February 2024 6,803  6,803 
5
General Information
CBD 2021 LTD is a private company, limited by shares, registered in England and Wales, registration number 13198310, registration address 23 MINERS VIEW, UPHOLLAND SKELMERSDALE, WN8 0AZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 0).
3.

Debtors: amounts falling due within one year

2024
£
  2023
£
PAYE & Social Security 4   
4   

4.

Creditors: amount falling due within one year

2024
£
  2023
£
Other Creditors (1)   1 
Wages & Salaries Control Account 3,850   
Directors' Current Accounts 1,022    23,423 
4,871    23,424 

5.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions 507   
507   

6