2024-02-222025-02-282025-02-28false15513325C&D LONDON LTD2025-06-25falseiso4217:GBPxbrli:pure155133252024-02-22155133252025-02-28155133252024-02-222025-02-28155133252024-02-21155133252024-02-21155133252024-02-212024-02-2115513325bus:SmallEntities2024-02-222025-02-2815513325bus:AuditExempt-NoAccountantsReport2024-02-222025-02-2815513325bus:FullAccounts2024-02-222025-02-2815513325bus:PrivateLimitedCompanyLtd2024-02-222025-02-2815513325core:WithinOneYear2025-02-2815513325core:AfterOneYear2025-02-2815513325core:WithinOneYear2024-02-2115513325core:AfterOneYear2024-02-2115513325core:ShareCapital2025-02-2815513325core:SharePremium2025-02-2815513325core:RevaluationReserve2025-02-2815513325core:OtherReservesSubtotal2025-02-2815513325core:RetainedEarningsAccumulatedLosses2025-02-2815513325core:ShareCapital2024-02-2115513325core:SharePremium2024-02-2115513325core:RevaluationReserve2024-02-2115513325core:OtherReservesSubtotal2024-02-2115513325core:RetainedEarningsAccumulatedLosses2024-02-2115513325core:LandBuildings2025-02-2815513325core:PlantMachinery2025-02-2815513325core:Vehicles2025-02-2815513325core:FurnitureFittings2025-02-2815513325core:OfficeEquipment2025-02-2815513325core:NetGoodwill2025-02-2815513325core:IntangibleAssetsOtherThanGoodwill2025-02-2815513325core:ListedExchangeTraded2025-02-2815513325core:UnlistedNon-exchangeTraded2025-02-2815513325core:LandBuildings2024-02-2115513325core:PlantMachinery2024-02-2115513325core:Vehicles2024-02-2115513325core:FurnitureFittings2024-02-2115513325core:OfficeEquipment2024-02-2115513325core:NetGoodwill2024-02-2115513325core:IntangibleAssetsOtherThanGoodwill2024-02-2115513325core:ListedExchangeTraded2024-02-2115513325core:UnlistedNon-exchangeTraded2024-02-2115513325core:LandBuildings2024-02-222025-02-2815513325core:PlantMachinery2024-02-222025-02-2815513325core:Vehicles2024-02-222025-02-2815513325core:FurnitureFittings2024-02-222025-02-2815513325core:OfficeEquipment2024-02-222025-02-2815513325core:NetGoodwill2024-02-222025-02-2815513325core:IntangibleAssetsOtherThanGoodwill2024-02-222025-02-2815513325core:ListedExchangeTraded2024-02-222025-02-2815513325core:UnlistedNon-exchangeTraded2024-02-222025-02-2815513325core:MoreThanFiveYears2024-02-222025-02-2815513325core:Non-currentFinancialInstruments2025-02-2815513325core:Non-currentFinancialInstruments2024-02-2115513325dpl:CostSales2024-02-222025-02-2815513325dpl:DistributionCosts2024-02-222025-02-2815513325core:LandBuildings2024-02-222025-02-2815513325core:PlantMachinery2024-02-222025-02-2815513325core:Vehicles2024-02-222025-02-2815513325core:FurnitureFittings2024-02-222025-02-2815513325core:OfficeEquipment2024-02-222025-02-2815513325dpl:AdministrativeExpenses2024-02-222025-02-2815513325core:NetGoodwill2024-02-222025-02-2815513325core:IntangibleAssetsOtherThanGoodwill2024-02-222025-02-2815513325dpl:GroupUndertakings2024-02-222025-02-2815513325dpl:ParticipatingInterests2024-02-222025-02-2815513325dpl:GroupUndertakingscore:ListedExchangeTraded2024-02-222025-02-2815513325core:ListedExchangeTraded2024-02-222025-02-2815513325dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-02-222025-02-2815513325core:UnlistedNon-exchangeTraded2024-02-222025-02-2815513325dpl:CostSales2024-02-212024-02-2115513325dpl:DistributionCosts2024-02-212024-02-2115513325core:LandBuildings2024-02-212024-02-2115513325core:PlantMachinery2024-02-212024-02-2115513325core:Vehicles2024-02-212024-02-2115513325core:FurnitureFittings2024-02-212024-02-2115513325core:OfficeEquipment2024-02-212024-02-2115513325dpl:AdministrativeExpenses2024-02-212024-02-2115513325core:NetGoodwill2024-02-212024-02-2115513325core:IntangibleAssetsOtherThanGoodwill2024-02-212024-02-2115513325dpl:GroupUndertakings2024-02-212024-02-2115513325dpl:ParticipatingInterests2024-02-212024-02-2115513325dpl:GroupUndertakingscore:ListedExchangeTraded2024-02-212024-02-2115513325core:ListedExchangeTraded2024-02-212024-02-2115513325dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-02-212024-02-2115513325core:UnlistedNon-exchangeTraded2024-02-212024-02-2115513325core:NetGoodwill2025-02-2815513325core:IntangibleAssetsOtherThanGoodwill2025-02-2815513325core:LandBuildings2025-02-2815513325core:PlantMachinery2025-02-2815513325core:Vehicles2025-02-2815513325core:FurnitureFittings2025-02-2815513325core:OfficeEquipment2025-02-2815513325core:AfterOneYear2025-02-2815513325core:WithinOneYear2025-02-2815513325core:ListedExchangeTraded2025-02-2815513325core:UnlistedNon-exchangeTraded2025-02-2815513325core:ShareCapital2025-02-2815513325core:SharePremium2025-02-2815513325core:RevaluationReserve2025-02-2815513325core:OtherReservesSubtotal2025-02-2815513325core:RetainedEarningsAccumulatedLosses2025-02-2815513325core:NetGoodwill2024-02-2115513325core:IntangibleAssetsOtherThanGoodwill2024-02-2115513325core:LandBuildings2024-02-2115513325core:PlantMachinery2024-02-2115513325core:Vehicles2024-02-2115513325core:FurnitureFittings2024-02-2115513325core:OfficeEquipment2024-02-2115513325core:AfterOneYear2024-02-2115513325core:WithinOneYear2024-02-2115513325core:ListedExchangeTraded2024-02-2115513325core:UnlistedNon-exchangeTraded2024-02-2115513325core:ShareCapital2024-02-2115513325core:SharePremium2024-02-2115513325core:RevaluationReserve2024-02-2115513325core:OtherReservesSubtotal2024-02-2115513325core:RetainedEarningsAccumulatedLosses2024-02-2115513325core:NetGoodwill2024-02-2115513325core:IntangibleAssetsOtherThanGoodwill2024-02-2115513325core:LandBuildings2024-02-2115513325core:PlantMachinery2024-02-2115513325core:Vehicles2024-02-2115513325core:FurnitureFittings2024-02-2115513325core:OfficeEquipment2024-02-2115513325core:AfterOneYear2024-02-2115513325core:WithinOneYear2024-02-2115513325core:ListedExchangeTraded2024-02-2115513325core:UnlistedNon-exchangeTraded2024-02-2115513325core:ShareCapital2024-02-2115513325core:SharePremium2024-02-2115513325core:RevaluationReserve2024-02-2115513325core:OtherReservesSubtotal2024-02-2115513325core:RetainedEarningsAccumulatedLosses2024-02-2115513325core:AfterOneYear2024-02-222025-02-2815513325core:WithinOneYear2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:CostValuation2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-222025-02-2815513325core:Non-currentFinancialInstrumentscore:CostValuation2025-02-2815513325core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-02-2815513325core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-02-2815513325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-02-2815513325core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-02-2815513325core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-02-2815513325core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-02-2815513325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-02-2815513325core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-02-2815513325core:Non-currentFinancialInstrumentscore:CostValuation2024-02-2115513325core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-2115513325core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-2115513325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-2115513325core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-2115513325core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-2115513325core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-2115513325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-2115513325core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-2115513325bus:Director12024-02-222025-02-2815513325bus:Director22024-02-222025-02-28

C&D LONDON LTD

Registered Number
15513325
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2025

C&D LONDON LTD
Company Information
for the period from 22 February 2024 to 28 February 2025

Directors

KALANIDIS, Odysseas
WOJCIECHOWSKI, Radoslaw Michal

Registered Address

Office 4a Block D Southgate Office Village
286 Chase Road
London
N14 6HF

Registered Number

15513325 (England and Wales)
C&D LONDON LTD
Balance Sheet as at
28 February 2025

Notes

2025

£

£

Current assets
Debtors345,496
Cash at bank and on hand30,347
75,843
Creditors amounts falling due within one year4(63,590)
Net current assets (liabilities)12,253
Total assets less current liabilities12,253
Net assets12,253
Capital and reserves
Called up share capital100
Profit and loss account12,153
Shareholders' funds12,253
The financial statements were approved and authorised for issue by the Board of Directors on 25 June 2025, and are signed on its behalf by:
KALANIDIS, Odysseas
Director
WOJCIECHOWSKI, Radoslaw Michal
Director

Registered Company No. 15513325
C&D LONDON LTD
Notes to the Financial Statements
for the period ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue from the rendering of services is recognised by 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Trade and other 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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other 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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2025
Average number of employees during the year3
3.Debtors: amounts due within one year

2025

£
Trade debtors / trade receivables4,696
Prepayments and accrued income40,800
Total45,496
4.Creditors: amounts due within one year

2025

£
Trade creditors / trade payables18,833
Taxation and social security44,756
Other creditors1
Total63,590
5.Share capital
100 ordinary shares were issued with a nominal value of £1 upon incorporation of the Company on 22 February 2024.