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REGISTERED NUMBER: SC428329 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

CDH DEVELOPMENTS LIMITED

CDH DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC428329)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


CDH DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC428329)

ABRIDGED BALANCE SHEET
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 583,122 698,988

CURRENT ASSETS
Stocks 187,817 205,887
Debtors 5 204,659 282,112
Cash at bank and in hand 13,755 13,612
406,231 501,611
CREDITORS
Amounts falling due within one year 607,697 592,905
NET CURRENT LIABILITIES (201,466 ) (91,294 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

381,656

607,694

CREDITORS
Amounts falling due after more than one
year

6

(257,354

)

(408,192

)

PROVISIONS FOR LIABILITIES 8 (105,617 ) (123,471 )
NET ASSETS 18,685 76,031

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 18,585 75,931
SHAREHOLDERS' FUNDS 18,685 76,031

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

CDH DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC428329)

ABRIDGED BALANCE SHEET - continued
31 October 2024



The financial statements were approved by the director and authorised for issue on 4 August 2025 and were signed by:





Mrs R F Sweeney - Director


CDH DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC428329)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

CDH Developments Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC428329

Registered office: 22 Backbrae Street
Kilsyth
Glasgow
G65 0NH

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 and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

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
Motor vehicles - 20% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value.

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.


CDH DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC428329)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

2. ACCOUNTING POLICIES - continued
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.

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 40 (2023 - 54 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2023 1,106,830
Additions 84,958
Disposals (170,675 )
At 31 October 2024 1,021,113
DEPRECIATION
At 1 November 2023 407,842
Charge for year 136,749
Eliminated on disposal (106,600 )
At 31 October 2024 437,991
NET BOOK VALUE
At 31 October 2024 583,122
At 31 October 2023 698,988

CDH DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC428329)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 November 2023 681,583
Additions 67,047
Disposals (153,175 )
At 31 October 2024 595,455
DEPRECIATION
At 1 November 2023 296,434
Charge for year 66,493
Eliminated on disposal (98,273 )
At 31 October 2024 264,654
NET BOOK VALUE
At 31 October 2024 330,801
At 31 October 2023 385,149

5. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Other debtors 9,461 52,073

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
31.10.24 31.10.23
£    £   

Repayable by instalments
Bank loans more 5 yr by instal 3,773 8,770

7. LOANS

An analysis of the maturity of loans is given below:

31.10.24 31.10.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 5,000 5,004
Other loans 26,627 52,983
31,627 57,987

Amounts falling due between one and two years:
Bank loans - 1-2 years 5,000 5,000

CDH DEVELOPMENTS LIMITED (REGISTERED NUMBER: SC428329)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2024

7. LOANS - continued
31.10.24 31.10.23
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 15,000 15,000

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,773 8,770

8. PROVISIONS FOR LIABILITIES
31.10.24 31.10.23
£    £   
Deferred tax 105,617 123,471

Deferred
tax
£   
Balance at 1 November 2023 123,471
Credit to Income Statement during year (17,854 )
Balance at 31 October 2024 105,617

9. ULTIMATE CONTROLLING PARTY

The company is controlled by J & R Sweeney.