CDMT Limited - Filleted accounts

Registered number

02882546

CDMT Limited

Unaudited Filleted Accounts

30 April 2025

CDMT Limited
Registered number:		02882546
Balance Sheet
as at 30 April 2025

Notes			2025			2023
£				£
Fixed assets
Tangible assets	3		-			1,758

Current assets
Debtors	4	7,769			29,207
Cash at bank and in hand		10,189			99,201
		17,958			128,408

Creditors: amounts falling due within one year	5	(1,862)			(92,719)

Net current assets			16,096			35,689

Total assets less current liabilities			16,096			37,447


Provisions for liabilities			-			(334)


Net assets			16,096			37,113

Capital and reserves
Called up share capital			100			100
Profit and loss account			15,996			37,013

Shareholders' funds			16,096			37,113

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Christopher Thomas
Director
Approved by the board on 23 September 2025

CDMT Limited
Notes to the Accounts
for the period from 1 January 2024 to 30 April 2025


1	Accounting policies

	Basis of preparation

	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Closure of Company
	The company directors and shareholders have decided that the business will cease trading as at 30th April 2025. It is the intention to close the company down and for this reason the accounts have been prepared to cessation, rather than on the going concern basis. The cessation accounts for the limited company have been prepared to the 30th April 2025.


	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment	over 4 years

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees		2025		2023
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Office Equipment
£
	Cost
	At 1 January 2024				26,941
	Disposals				(26,941)
	At 30 April 2025				-

	Depreciation
	At 1 January 2024				25,183
	On disposals				(25,183)
	At 30 April 2025				-

	Net book value
	At 30 April 2025				-
	At 31 December 2023				1,758


4	Debtors		2025		2023
£				£

	Trade debtors		-		29,207
	Corporation tax debtor		4,160		-
	Overdrawn directors loan account		3,575		-
	Other debtors		34		-
			7,769		29,207


5	Creditors: amounts falling due within one year		2025		2023
£				£

	Deferred income		-		22,500
	Trade creditors		-		4,871
	Taxation and social security costs		-		25,277
	Other creditors		1,862		40,071
			1,862		92,719


6	Related party transactions

	Huw Thomas
	Huw Thomas is a shareholder of CDMT Limited and is also the son of company directors Christopher Thomas and Elizabeth Annette Thomas.
	As a shareholder, Huw Thomas used a current account with the company to record amounts due to him and amounts drawn by him. The account shows an amount owing back to Huw Thomas as shareholder as at 30th April 2025 £NIL (31st December 2023: £31,029.22). The amount is repayable on demand and does not carry interest.

7	Transactions with directors

	During the year both directors used a current account with the company to record amounts due to them and amounts drawn by them. Christopher Thomas' account was overdrawn as at 30th April 2025 by £3,574.62. This was repaid in full on the 23rd September 2025. The account shows an amount owing back to Christopher Thomas as director as at 31st December 2023 of £7,488.97. The account shows an amount owing back to Elizabeth Annette Thomas as director as at 30th April 2025 £NIL (31st December 2023: £27.81). The amounts are repayable on demand and carry interest.

8	Controlling party

	Mr Christopher Thomas holds 34% of the share capital of the company and Elizabeth Annette Thomas and Huw Thomas each hold 33%. As Mr Christopher Thomas works full time in the business and controls the daily running of the company, he is therefore the company's ultimate controlling party.


9	Other information

	CDMT Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	The Old Bank
	Beaufort Street
	Crickhowell
	Powys
	NP8 1AD