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COMPUTER NETWORK DEFENCE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






COMPUTER NETWORK DEFENCE LIMITED (REGISTERED NUMBER: 05196257)






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


COMPUTER NETWORK DEFENCE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: J A Cuff
Mrs A J Cuff





REGISTERED OFFICE: Unit 1 Gate Farm
High Street
Sutton Benger
Chippenham
Wiltshire
SN15 4RE





REGISTERED NUMBER: 05196257 (England and Wales)





ACCOUNTANTS: Bowen Accountants Ltd
Chartered Accountants
Unit 1 Gate Farm
High Street
Sutton Benger
Chippenham
Wiltshire
SN15 4RE

COMPUTER NETWORK DEFENCE LIMITED (REGISTERED NUMBER: 05196257)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 260,174 177,973

CURRENT ASSETS
Stocks 5 459,683 465,184
Debtors 6 610,507 314,515
Cash at bank and in hand 294,493 507,129
1,364,683 1,286,828
CREDITORS
Amounts falling due within one year 7 574,166 336,351
NET CURRENT ASSETS 790,517 950,477
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,050,691

1,128,450

CREDITORS
Amounts falling due after more than one
year

8

(67,758

)

(6,487

)

ACCRUALS AND DEFERRED INCOME (311,328 ) (594,014 )
NET ASSETS 671,605 527,949

CAPITAL AND RESERVES
Called up share capital 11 10 10
Retained earnings 671,595 527,939
SHAREHOLDERS' FUNDS 671,605 527,949

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.

COMPUTER NETWORK DEFENCE LIMITED (REGISTERED NUMBER: 05196257)

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 Board of Directors and authorised for issue on 8 May 2025 and were signed on its behalf by:




Mrs A J Cuff - Director



J A Cuff - Director


COMPUTER NETWORK DEFENCE LIMITED (REGISTERED NUMBER: 05196257)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Computer Network Defence 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Office equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is based on the contracts percentage of completion at invoice value net of VAT.

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.

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.

COMPUTER NETWORK DEFENCE LIMITED (REGISTERED NUMBER: 05196257)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2023 - 31 ) .

4. TANGIBLE FIXED ASSETS
Plant and Office Motor Computer
machinery equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 29,498 24,878 190,844 85,835 331,055
Additions 1,124 10,146 198,682 21,545 231,497
Disposals - - (163,320 ) - (163,320 )
At 31 August 2024 30,622 35,024 226,206 107,380 399,232
DEPRECIATION
At 1 September 2023 21,716 10,397 84,290 36,679 153,082
Charge for year 2,183 5,309 54,160 12,744 74,396
Eliminated on disposal - - (88,420 ) - (88,420 )
At 31 August 2024 23,899 15,706 50,030 49,423 139,058
NET BOOK VALUE
At 31 August 2024 6,723 19,318 176,176 57,957 260,174
At 31 August 2023 7,782 14,481 106,554 49,156 177,973

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 September 2023 135,796
Additions 175,500
Disposals (135,796 )
At 31 August 2024 175,500
DEPRECIATION
At 1 September 2023 79,701
Charge for year 41,388
Eliminated on disposal (80,870 )
At 31 August 2024 40,219
NET BOOK VALUE
At 31 August 2024 135,281
At 31 August 2023 56,095

COMPUTER NETWORK DEFENCE LIMITED (REGISTERED NUMBER: 05196257)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

5. STOCKS
2024 2023
£    £   
Work-in-progress 459,683 465,184

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 400,687 232,704
Other debtors 12,073 11,717
Tax 67,137 14,021
Deferred tax asset 83,986 27,488
Prepayments 46,624 28,585
610,507 314,515

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 12,954 3,243
Trade creditors 297,895 323,898
Social security and other taxes 52,216 55,003
VAT 101,100 91,018
Other creditors 9,031 -
Factoring current account 100,673 (137,020 )
Directors' current accounts 297 209
574,166 336,351

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts (see note 9) 67,758 6,487

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 12,954 3,243
Between one and five years 67,758 6,487
80,712 9,730

COMPUTER NETWORK DEFENCE LIMITED (REGISTERED NUMBER: 05196257)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

9. LEASING AGREEMENTS - continued

Non-cancellable operating leases
2024 2023
£    £   
Within one year 41,000 57,000
Between one and five years 113,400 173,600
154,400 230,600

10. DEFERRED TAX
£   
Balance at 1 September 2023 (27,488 )
Accelerated capital allowances 27,403
Tax losses (87,134 )
RDEC tax credits 3,233
Balance at 31 August 2024 (83,986 )

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10 Ordinary 1 10 10

12. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of the directors who act in concert.