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Registration number: OC381670

CD&T LLP

Annual Report and Unaudited Financial Statements

for the Year Ended 31 December 2024

 

CD&T LLP

Contents

Limited liability partnership information

1

Financial Statements

2 to 6

Balance Sheet

2

Notes to the Financial Statements

4

 

CD&T LLP

Limited liability partnership information

Designated members

CD Squared Ltd

DD Square Ltd
 

Registered office

21 Navigation Business Village
Navigation Way
Ashton-on-Ribble
Preston
PR2 2YP

Accountants

Rotherham Taylor Limited
Chartered Accountants
21 Navigation Business Village
Navigation Way
Ashton-on-Ribble
Preston
PR2 2YP

 

CD&T LLP

(Registration number: OC381670)
Balance Sheet as at 31 December 2024

Note

2024
 £

2023
 £

Fixed assets

 

Tangible assets

3

1,273

2,698

Current assets

 

Debtors

6

1,225,539

1,117,429

Cash and short-term deposits

 

5,461

2,002

 

1,231,000

1,119,431

Creditors: Amounts falling due within one year

4

-

(1,934)

Net current assets

 

1,231,000

1,117,497

Total assets less current liabilities

 

1,232,273

1,120,195

Creditors: Amounts falling due after more than one year

5

(522,636)

(483,558)

Net assets attributable to members

 

709,637

636,637

Represented by:

 

Loans and other debts due to members

 

Other amounts

708,637

635,637

Members’ other interests

 

Members' capital classified as equity

 

1,000

1,000

   

709,637

636,637

Total members' interests

 

Loans and other debts due to members

 

708,637

635,637

Equity

 

1,000

1,000

   

709,637

636,637

For the year ending 31 December 2024 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

 

CD&T LLP

(Registration number: OC381670)
Balance Sheet as at 31 December 2024

The financial statements of CD&T LLP (registered number OC381670) were approved by the Board and authorised for issue on 26 June 2025. They were signed on behalf of the limited liability partnership by:

.........................................
CD Squared Ltd
Designated member

 

CD&T LLP

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

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The LLP is incorporated in the United Kingdom under the Limited Liability Partnership Act 2000. The address of the registered office is given on the LLP information page.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Financial Reporting Standard 102 (FRS 102) Section 1A - small entities and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships (issued January 2017).

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation or related deferred taxation are accounted for in these financial statements.

 

CD&T LLP

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

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Depreciation method and rate

Office equipment

33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Financial instruments

The LLP only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2

Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 2 (2023 - 2).

 

CD&T LLP

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

3

Tangible fixed assets

Office equipment
 £

Total
£

Cost

At 1 January 2024

16,567

16,567

Additions

289

289

At 31 December 2024

16,856

16,856

Depreciation

At 1 January 2024

13,869

13,869

Charge for the year

1,714

1,714

At 31 December 2024

15,583

15,583

Net book value

At 31 December 2024

1,273

1,273

At 31 December 2023

2,698

2,698

4

Creditors: Amounts falling due within one year

2024
£

2023
£

Accruals and deferred income

-

1,934

5

Creditors: Amounts falling due after more than one year

2024
£

2023
£

Other creditors

522,636

483,558

6

Debtors

2024
 £

2023
 £

Other debtors

1,225,539

1,117,429

1,225,539

1,117,429