IRIS Accounts Production v24.3.0.553 04956124 director 1.7.23 30.6.24 30.6.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049561242023-06-30049561242024-06-30049561242023-07-012024-06-30049561242022-06-30049561242022-07-012023-06-30049561242023-06-3004956124ns15:EnglandWales2023-07-012024-06-3004956124ns14:PoundSterling2023-07-012024-06-3004956124ns10:Director12023-07-012024-06-3004956124ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3004956124ns10:SmallEntities2023-07-012024-06-3004956124ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3004956124ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3004956124ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3004956124ns10:FullAccounts2023-07-012024-06-300495612412023-07-012024-06-3004956124ns10:RegisteredOffice2023-07-012024-06-3004956124ns5:CurrentFinancialInstruments2024-06-3004956124ns5:CurrentFinancialInstruments2023-06-3004956124ns5:Non-currentFinancialInstruments2024-06-3004956124ns5:Non-currentFinancialInstruments2023-06-3004956124ns5:ShareCapital2024-06-3004956124ns5:ShareCapital2023-06-3004956124ns5:RevaluationReserve2024-06-3004956124ns5:RevaluationReserve2023-06-3004956124ns5:RetainedEarningsAccumulatedLosses2024-06-3004956124ns5:RetainedEarningsAccumulatedLosses2023-06-3004956124ns5:NetGoodwill2023-07-012024-06-3004956124ns5:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3004956124ns5:PlantMachinery2023-07-012024-06-3004956124ns5:NetGoodwill2023-06-3004956124ns5:NetGoodwill2024-06-3004956124ns5:NetGoodwill2023-06-3004956124ns5:PlantMachinery2023-06-3004956124ns5:ComputerEquipment2023-06-3004956124ns5:ComputerEquipment2023-07-012024-06-3004956124ns5:PlantMachinery2024-06-3004956124ns5:ComputerEquipment2024-06-3004956124ns5:PlantMachinery2023-06-3004956124ns5:ComputerEquipment2023-06-3004956124ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3004956124ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-3004956124ns5:RevaluationReserve2023-06-30049561241ns10:Director12023-06-30049561241ns10:Director12022-06-30049561241ns10:Director12023-07-012024-06-30049561241ns10:Director12022-07-012023-06-30049561241ns10:Director12024-06-30049561241ns10:Director12023-06-30
REGISTERED NUMBER: 04956124 (England and Wales)













Financial Statements

for the Year Ended 30 June 2024

for

Cardno Ltd

Cardno Ltd (Registered number: 04956124)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cardno Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: G A Elms





REGISTERED OFFICE: 36 Station Rd
Stanbridge
Bedfordshire
LU7 9JF





REGISTERED NUMBER: 04956124 (England and Wales)





ACCOUNTANTS: Roy Pinnock & Co LLP
Chartered Certified Accountants
Wren House
68 London Road
St Albans
Hertfordshire
AL1 1NG

Cardno Ltd (Registered number: 04956124)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 5,861
Tangible assets 5 8,385 8,892
8,385 14,753

CURRENT ASSETS
Stocks 29,369 30,210
Debtors 6 16,693 11,958
Cash at bank and in hand 15,446 7,763
61,508 49,931
CREDITORS
Amounts falling due within one year 7 45,292 38,749
NET CURRENT ASSETS 16,216 11,182
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,601

25,935

CREDITORS
Amounts falling due after more than one
year

8

11,106

14,338
NET ASSETS 13,495 11,597

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 9 11,378 11,378
Retained earnings 2,115 217
SHAREHOLDERS' FUNDS 13,495 11,597

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Cardno Ltd (Registered number: 04956124)

Balance Sheet - continued
30 June 2024


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 director and authorised for issue on 15 November 2024 and were signed by:





G A Elms - Director


Cardno Ltd (Registered number: 04956124)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Cardno Ltd 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

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.

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 etc - 25% on reducing balance, 20% on reducing balance, 15% on reducing balance and 10% on 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.

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.


Cardno Ltd (Registered number: 04956124)

Notes to the Financial Statements - continued
for the Year Ended 30 June 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 117,219
AMORTISATION
At 1 July 2023 111,358
Charge for year 5,861
At 30 June 2024 117,219
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 5,861

Cardno Ltd (Registered number: 04956124)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST OR VALUATION
At 1 July 2023 30,848 19,097 49,945
Additions - 599 599
At 30 June 2024 30,848 19,696 50,544
DEPRECIATION
At 1 July 2023 22,927 18,126 41,053
Charge for year 792 314 1,106
At 30 June 2024 23,719 18,440 42,159
NET BOOK VALUE
At 30 June 2024 7,129 1,256 8,385
At 30 June 2023 7,921 971 8,892

Cost or valuation at 30 June 2024 is represented by:

Plant and Computer
machinery equipment Totals
£    £    £   
Valuation in 2011 11,378 - 11,378
Cost 19,470 19,696 39,166
30,848 19,696 50,544

If equipment had not been revalued it would have been included at the following historical cost:

30.6.24 30.6.23
£    £   
Cost 17,328 17,328
Aggregate depreciation 14,427 14,427

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 11,128 9,975
Other debtors 5,565 1,983
16,693 11,958

Cardno Ltd (Registered number: 04956124)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 18,404 22,316
Taxation and social security 3,389 533
Other creditors 17,499 9,900
45,292 38,749

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans 11,106 14,338

9. RESERVES
Revaluation
reserve
£   
At 1 July 2023
and 30 June 2024 11,378

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
G A Elms
Balance outstanding at start of year 1,701 -
Amounts advanced 6,111 1,701
Amounts repaid (2,500 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,312 1,701