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REGISTERED NUMBER: 01270788 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

C. D. Northern Limited

C. D. Northern Limited (Registered number: 01270788)






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


C. D. Northern Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: P R Charles
P Hopkinson
A T Ward
A Walters





SECRETARY: P Hopkinson





REGISTERED OFFICE: Unit 3 Empire Business Park
Parcel Terrace
Derby
DE1 1LY





REGISTERED NUMBER: 01270788 (England and Wales)





ACCOUNTANTS: Bates Weston LLP
Chartered Accountants
The Mills
Canal Street
Derby
DE1 2RJ

C. D. Northern Limited (Registered number: 01270788)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 99,476 138,217
Investments 5 18,608 18,608
118,084 156,825

CURRENT ASSETS
Stocks 186,170 409,846
Debtors 6 638,143 467,537
Cash at bank and in hand 969,120 513,194
1,793,433 1,390,577
CREDITORS
Amounts falling due within one year 7 1,610,007 1,239,479
NET CURRENT ASSETS 183,426 151,098
TOTAL ASSETS LESS CURRENT
LIABILITIES

301,510

307,923

CREDITORS
Amounts falling due after more than one
year

8

29,273

56,178
NET ASSETS 272,237 251,745

CAPITAL AND RESERVES
Called up share capital 150,050 150,050
Capital redemption reserve 50 50
Retained earnings 122,137 101,645
SHAREHOLDERS' FUNDS 272,237 251,745

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 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.

C. D. Northern Limited (Registered number: 01270788)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 March 2025 and were signed on its behalf by:




P R Charles - Director



P Hopkinson - Director


C. D. Northern Limited (Registered number: 01270788)

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

1. STATUTORY INFORMATION

C. D. Northern Limited 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.

Preparation of consolidated financial statements
The financial statements contain information about C. D. Northern Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. Turnover is recognised in the period which the sale of goods was made and the period in which the service was provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures, fittings and equipment- 20% on reducing balance
Motor vehicles- 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value. Stock is recorded on a first in first out basis and contracts are valued at cost plus attributable profits or less provisions for foreseeable losses.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Fixed asset investments
Fixed asset investments are stated at cost less any permanent diminution in value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

C. D. Northern Limited (Registered number: 01270788)

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

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and Motor
equipment vehicles Totals
£    £    £   
COST
At 1 September 2023 174,846 212,993 387,839
Additions 4,015 - 4,015
At 31 August 2024 178,861 212,993 391,854
DEPRECIATION
At 1 September 2023 167,399 82,223 249,622
Charge for year 1,890 40,866 42,756
At 31 August 2024 169,289 123,089 292,378
NET BOOK VALUE
At 31 August 2024 9,572 89,904 99,476
At 31 August 2023 7,447 130,770 138,217

Included in cost of motor vehicles are non-depreciable assets of £12,010 (2023: £12,010).


5. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 100 18,508 18,608
NET BOOK VALUE
At 31 August 2024 100 18,508 18,608
At 31 August 2023 100 18,508 18,608

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 584,735 408,440
Amounts owed by group undertakings 27,208 27,208
Prepayments 26,200 31,889
638,143 467,537

C. D. Northern Limited (Registered number: 01270788)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 26,899 31,150
Trade creditors 403,203 491,723
Social security and other taxes 165,725 71,902
Other creditors 845,866 510,007
Directors' current accounts 159,707 126,723
Accruals and deferred income 8,607 7,974
1,610,007 1,239,479

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 29,273 56,178

9. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2024 2023
£    £   
Net obligations repayable:
Within one year 26,899 31,150
Between one and five years 29,273 56,178
56,172 87,328

The minimum lease payments on non-cancellable operating leases committed to be paid are £94,705 (2023 - £124,503).

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 56,172 87,328