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REGISTERED NUMBER: 09400797 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024

FOR

C & D Telecoms Plus Limited

C & D Telecoms Plus Limited (Registered number: 09400797)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 January 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


C & D Telecoms Plus Limited

COMPANY INFORMATION
for the year ended 31 January 2024







Directors: Mr C Kingwell
Mr D Kingwell
Mrs N Kingwell





Registered office: Abacus House
129 North Hill
Plymouth
Devon
PL4 8JY





Business address: 58 Barton Road
Hooe
Plymouth
Devon
PL9 9RQ





Registered number: 09400797 (England and Wales)





Accountants: Nigel Webster & Co
129 North Hill
Plymouth
Devon
PL4 8JY

C & D Telecoms Plus Limited (Registered number: 09400797)

BALANCE SHEET
31 January 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 3,593 2,728

Current assets
Stocks 2,025 1,212
Debtors 5 82,857 61,242
Cash at bank 29,534 3,811
114,416 66,265
Creditors
Amounts falling due within one year 6 103,241 49,879
Net current assets 11,175 16,386
Total assets less current liabilities 14,768 19,114

Creditors
Amounts falling due after more than
one year

7

4,000

6,400
Net assets 10,768 12,714

Capital and reserves
Called up share capital 9 100 100
Retained earnings 10,668 12,614
Shareholders' funds 10,768 12,714

C & D Telecoms Plus Limited (Registered number: 09400797)

BALANCE SHEET - continued
31 January 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2024 and were signed on its behalf by:





Mrs N Kingwell - Director


C & D Telecoms Plus Limited (Registered number: 09400797)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 January 2024

1. STATUTORY INFORMATION

C & D Telecoms Plus Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, business address 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 receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of goods have transferred to the buyer. Turnover from the rendering of services is recognised by the reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & 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.


C & D Telecoms Plus Limited (Registered number: 09400797)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2024

2. ACCOUNTING POLICIES - continued
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.

Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

C & D Telecoms Plus Limited (Registered number: 09400797)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Motor
Equipment vehicles Totals
£    £    £   
Cost
At 1 February 2023 4,483 - 4,483
Additions - 1,700 1,700
At 31 January 2024 4,483 1,700 6,183
Depreciation
At 1 February 2023 1,755 - 1,755
Charge for year 410 425 835
At 31 January 2024 2,165 425 2,590
Net book value
At 31 January 2024 2,318 1,275 3,593
At 31 January 2023 2,728 - 2,728

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 2,000
Other debtors 82,857 59,242
82,857 61,242

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,400 2,400
Trade creditors - 420
Taxation and social security 97,034 42,762
Other creditors 3,807 4,297
103,241 49,879

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 4,000 6,400

C & D Telecoms Plus Limited (Registered number: 09400797)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2024

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 5,906 5,161
Between one and five years 16,734 4,299
22,640 9,460

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary shares £1 100 100

10. RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £67,587 by it's directors. This was the maximum balance during the year and interest of 2.5% has been charged.

During the year £215 was paid to H&K Cleaning Services Ltd, a company in which D Kingwell is a director and shareholder.

At the balance sheet date £3,060 was owed by C&D Electrical Plus Limited, a company in which D Kingwell is a director and a shareholder.