Company Registration No. SC449042 (Scotland)
CDM + LTD
Unaudited accounts
for the year ended 31 May 2025
CDM + LTD
Unaudited accounts
Contents
CDM + LTD
Company Information
for the year ended 31 May 2025
Directors
James Green
Elaine Green
Company Number
SC449042 (Scotland)
Registered Office
94 HOPE STREET
Suite 2.11
GLASGOW
G2 6PH
Accountants
Scottish Tax Bureau
94 Hope Street
Glasgow
G2 6PH
CDM + LTD
Statement of financial position
as at 31 May 2025
Tangible assets
1,373
1,139
Cash at bank and in hand
58,882
35,634
Creditors: amounts falling due within one year
(28,075)
(13,025)
Net current assets
30,807
22,609
Called up share capital
200
200
Profit and loss account
31,980
23,548
Shareholders' funds
32,180
23,748
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by
James Green
Director
Company Registration No. SC449042
CDM + LTD
Notes to the Accounts
for the year ended 31 May 2025
CDM + LTD is a private company, limited by shares, registered in Scotland, registration number SC449042. The registered office is 94 HOPE STREET, Suite 2.11, GLASGOW, G2 6PH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
4
Tangible fixed assets
Computer equipment
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
28,075
13,025
CDM + LTD
Notes to the Accounts
for the year ended 31 May 2025
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
7
Average number of employees
During the year the average number of employees was 2 (2024: 0).