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REGISTERED NUMBER: 09753834 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

CMD Developments Ltd

CMD Developments Ltd (Registered number: 09753834)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CMD Developments Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: C M Dibdin





REGISTERED OFFICE: 28 Ridgewood Drive
Burton upon Stather
Scunthorpe
DN15 9YE





REGISTERED NUMBER: 09753834 (England and Wales)





ACCOUNTANTS: ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB

CMD Developments Ltd (Registered number: 09753834)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,476 28,314

CURRENT ASSETS
Debtors 5 59,951 54,207
Cash at bank 567 182
60,518 54,389
CREDITORS
Amounts falling due within one year 6 74,539 61,995
NET CURRENT LIABILITIES (14,021 ) (7,606 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,455

20,708

CREDITORS
Amounts falling due after more than one
year

7

2,774

5,274
NET ASSETS 5,681 15,434

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,581 15,334
5,681 15,434

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

CMD Developments Ltd (Registered number: 09753834)

Balance Sheet - continued
31 August 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 28 March 2025 and were signed by:





C M Dibdin - Director


CMD Developments Ltd (Registered number: 09753834)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

CMD Developments 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.

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

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

CMD Developments Ltd (Registered number: 09753834)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 43,649 12,130 55,779
DEPRECIATION
At 1 September 2023 18,851 8,614 27,465
Charge for year 4,959 879 5,838
At 31 August 2024 23,810 9,493 33,303
NET BOOK VALUE
At 31 August 2024 19,839 2,637 22,476
At 31 August 2023 24,798 3,516 28,314

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 5,744 -
Other debtors 54,207 54,207
59,951 54,207

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other loans 3,000 3,000
Trade creditors 198 -
Tax 13,497 12,727
Social security and other taxes 1,610 719
VAT 8,439 -
Other creditors 24,470 24,470
Directors' current accounts 22,626 20,380
Accrued expenses 699 699
74,539 61,995

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Other loans - 1-2 years 2,774 3,000
Other loans - 2-5 years - 2,274
2,774 5,274

8. ULTIMATE CONTROLLING PARTY

The controlling party is C M Dibdin.