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REGISTERED NUMBER: 02488712 (England and Wales)




















Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

C. D. Estates Management Limited

C. D. Estates Management Limited (Registered number: 02488712)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


C. D. Estates Management Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: C J Solly
G J Denton





SECRETARY: G J Denton





REGISTERED OFFICE: Kingfisher House
17 Albury Close
Loverock Road
Reading
Berkshire
RG30 1BD





REGISTERED NUMBER: 02488712 (England and Wales)

C. D. Estates Management Limited (Registered number: 02488712)

Report of the Directors
for the Year Ended 31 December 2024

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of business park management.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

C J Solly
G J Denton

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





G J Denton - Director


9 July 2025

C. D. Estates Management Limited (Registered number: 02488712)

Income Statement
for the Year Ended 31 December 2024

2024 2023
Notes £    £   

TURNOVER 75,717 68,815

Administrative expenses 72,468 68,718
OPERATING PROFIT 4 3,249 97

Interest receivable and similar income 1,155 1,038
4,404 1,135

Interest payable and similar expenses 864 906
PROFIT BEFORE TAXATION 3,540 229

Tax on profit 5 (181 ) 3,539
PROFIT/(LOSS) FOR THE FINANCIAL YEAR 3,721 (3,310 )

C. D. Estates Management Limited (Registered number: 02488712)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 30,899 31,853

CURRENT ASSETS
Debtors 7 48,889 44,684
Cash at bank 117,325 116,300
166,214 160,984
CREDITORS
Amounts falling due within one year 8 159,902 154,165
NET CURRENT ASSETS 6,312 6,819
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,211

38,672

CREDITORS
Amounts falling due after more than one
year

9

-

(5,000

)

PROVISIONS FOR LIABILITIES (5,871 ) (6,053 )
NET ASSETS 31,340 27,619

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 10 30,340 26,619
SHAREHOLDERS' FUNDS 31,340 27,619

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2025 and were signed on its behalf by:




G J Denton - Director



C J Solly - Director


C. D. Estates Management Limited (Registered number: 02488712)

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

1. STATUTORY INFORMATION

C. D. Estates Management 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 for management charges and associated services, 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 - 20% on reducing balance
Fixtures and fittings - 25% on straight line basis

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - NIL ) .

C. D. Estates Management Limited (Registered number: 02488712)

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

4. OPERATING PROFIT

The operating profit is stated after charging:

2024 2023
£    £   
Depreciation - owned assets 4,393 5,096
Depreciation - assets on hire purchase contracts 3,875 5,167

5. TAXATION

Analysis of the tax (credit)/charge
The tax (credit)/charge on the profit for the year was as follows:
2024 2023
£    £   
Deferred tax (181 ) 3,539
Tax on profit (181 ) 3,539

UK corporation tax was charged at 19%) in 2023.

6. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 January 2024 64,247 300 64,547
Additions 7,314 - 7,314
At 31 December 2024 71,561 300 71,861
DEPRECIATION
At 1 January 2024 32,394 300 32,694
Charge for year 8,268 - 8,268
At 31 December 2024 40,662 300 40,962
NET BOOK VALUE
At 31 December 2024 30,899 - 30,899
At 31 December 2023 31,853 - 31,853

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 January 2024
and 31 December 2024 22,045
DEPRECIATION
At 1 January 2024 6,545
Charge for year 3,875
At 31 December 2024 10,420
NET BOOK VALUE
At 31 December 2024 11,625
At 31 December 2023 15,500

C. D. Estates Management Limited (Registered number: 02488712)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 43,995 39,190
Prepayments 4,894 5,494
48,889 44,684

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,958 6,000
Trade creditors 20,077 18,348
Social security and other taxes 1,002 996
VAT 12,872 14,328
Other creditors 41,741 37,009
Accruals and deferred income 79,252 77,484
159,902 154,165

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 5,000

10. RESERVES
Retained
earnings
£   

At 1 January 2024 26,619
Profit for the year 3,721
At 31 December 2024 30,340

C. D. Estates Management Limited (Registered number: 02488712)

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

11. RELATED PARTY DISCLOSURES


The company is jointly owned by Checkmore Limited and Denton & Gibson Limited.
The transactions during the year with these companies are listed below.

2024 2023
£ £
CHECKMORE LIMITED
Purchase ledger :
Management charges 37,800 34,200






CHECKMORE LIMITED & DENTON & GIBSON LIMITED
Sales ledger :
Sales in year 10,453 15,864
Balance on debtors ledger at year end - 192

Estate office rental 18,240 18,240
Other purchases 6,408 4,316
Balance on creditors ledger at year end - 1,431




DENTON & GIBSON LIMITED
Purchase ledger :
Management charges 37,800 34,200