5 01/04/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false true true false No description of principal activities is disclosed 2024-04-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 05164842 2024-04-01 2025-03-31 05164842 2025-03-31 05164842 2024-03-31 05164842 2023-04-01 2024-03-31 05164842 2024-03-31 05164842 2023-03-31 05164842 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 05164842 core:Subsidiary1 2024-04-01 2025-03-31 05164842 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 05164842 bus:RegisteredOffice 2024-04-01 2025-03-31 05164842 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 05164842 bus:Director1 2024-04-01 2025-03-31 05164842 bus:Director2 2024-04-01 2025-03-31 05164842 bus:CompanySecretary1 2024-04-01 2025-03-31 05164842 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 05164842 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 05164842 core:FurnitureFittingsToolsEquipment 2024-03-31 05164842 core:FurnitureFittingsToolsEquipment 2025-03-31 05164842 core:WithinOneYear 2025-03-31 05164842 core:WithinOneYear 2024-03-31 05164842 core:AfterOneYear 2025-03-31 05164842 core:AfterOneYear 2024-03-31 05164842 core:ShareCapital 2025-03-31 05164842 core:ShareCapital 2024-03-31 05164842 core:RetainedEarningsAccumulatedLosses 2025-03-31 05164842 core:RetainedEarningsAccumulatedLosses 2024-03-31 05164842 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 05164842 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 05164842 core:Non-currentFinancialInstruments 2025-03-31 05164842 core:Non-currentFinancialInstruments 2024-03-31 05164842 core:FurnitureFittingsToolsEquipment 2024-03-31 05164842 bus:SmallEntities 2024-04-01 2025-03-31 05164842 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05164842 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05164842 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05164842 bus:FullAccounts 2024-04-01 2025-03-31
Company registration number: 05164842
CDD Services Limited
Unaudited filleted financial statements
31 March 2025
CDD Services Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
CDD Services Limited
Directors and other information
Directors D D Crack
L A Pilkington
Secretary L A Pilkington
Company number 05164842
Registered office DiSH Manchester
Heron House
47 Lloyd Street
Manchester
M2 5LE
Accountant Hailwood & Co.
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
CDD Services Limited
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of CDD Services Limited
Year ended 31 March 2025
As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025, as set out on pages 3 to 9.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
10 July 2025
CDD Services Limited
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 5 516,894 373,324
Tangible assets 6 1,227 1,636
Investments 7 1 1
_______ _______
518,122 374,961
Current assets
Debtors 8 50,242 115,812
Cash at bank and in hand 3,487 341
_______ _______
53,729 116,153
Creditors: amounts falling due
within one year 9 ( 370,991) ( 300,254)
_______ _______
Net current liabilities ( 317,262) ( 184,101)
_______ _______
Total assets less current liabilities 200,860 190,860
Creditors: amounts falling due
after more than one year 10 ( 4,410) ( 14,807)
_______ _______
Net assets 196,450 176,053
_______ _______
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 195,450 175,053
_______ _______
Shareholders funds 196,450 176,053
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 10 July 2025 , and are signed on behalf of the board by:
D D Crack
Director
Company registration number: 05164842
CDD Services Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is DiSH Manchester, Heron House, 47 Lloyd Street, Manchester, M2 5LE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Development costs - 5 % straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any Tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 4 ).
5. Intangible assets
Other intangible assets Total
£ £
Cost
At 1 April 2024 404,856 404,856
Additions 172,434 172,434
_______ _______
At 31 March 2025 577,290 577,290
_______ _______
Amortisation
At 1 April 2024 31,532 31,532
Charge for the year 28,864 28,864
_______ _______
At 31 March 2025 60,396 60,396
_______ _______
Carrying amount
At 31 March 2025 516,894 516,894
_______ _______
At 31 March 2024 373,324 373,324
_______ _______
6. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 April 2024 and 31 March 2025 28,251 28,251
_______ _______
Depreciation
At 1 April 2024 26,615 26,615
Charge for the year 409 409
_______ _______
At 31 March 2025 27,024 27,024
_______ _______
Carrying amount
At 31 March 2025 1,227 1,227
_______ _______
At 31 March 2024 1,636 1,636
_______ _______
7. Investments
Shares in group undertakings and participating interests Total
£ £
Cost
At 1 April 2024 and 31 March 2025 1 1
_______ _______
Impairment
At 1 April 2024 and 31 March 2025 - -
_______ _______
Carrying amount
At 31 March 2025 1 1
_______ _______
At 31 March 2024 1 1
_______ _______
Investments in group undertakings
Registered office Class of share Percentage of shares held
Subsidiary undertakings
Spotlite Business Services Ltd DiSH Manchester, Heron House, 47 Lloyd Street, Manchester, M2 5LE Ordinary 100
8. Debtors
2025 2024
£ £
Trade debtors - 7,888
Other debtors 50,242 107,924
_______ _______
50,242 115,812
_______ _______
9. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 10,398 10,141
Trade creditors 30,912 26,928
Social security and other taxes 54,657 71,236
Other creditors 275,024 191,949
_______ _______
370,991 300,254
_______ _______
10. Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans and overdrafts 4,410 14,807
_______ _______
11. Controlling party
The company is controlled by the directors whose names are shown on the directors report.
12. Directors' advances, credits and guarantees
All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.