ACCOUNTS - Final Accounts preparation

Registered number: 15444278

CAD DIGITAL SOLUTIONS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

CAD DIGITAL SOLUTIONS LTD

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CAD DIGITAL SOLUTIONS LTD
FOR THE YEAR ENDED 31 JANUARY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CAD Digital Solutions Ltd for the year ended 31 January 2025 which comprise the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of CAD Digital Solutions Ltd in accordance with the terms of our engagement letter dated 31st October 2024. Our work has been undertaken solely to prepare for your approval the financial statements of CAD Digital Solutions Ltd and state those matters that we have agreed to state to the director of CAD Digital Solutions Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CAD Digital Solutions Ltd and its director for our work or for this report.

It is your duty to ensure that CAD Digital Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CAD Digital Solutions Ltd. You consider that CAD Digital Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of CAD Digital Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Duce

Chartered Certified Accountants

35 St Thomas's Road

Chorley

Lancashire

PR7 1HP

3 June 2025

Page 1

CAD DIGITAL SOLUTIONS LTD

REGISTERED NUMBER: 15444278

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2025

		2025
Note		£

Fixed assets
Tangible assets			200
			200
Current assets
Debtors: amounts falling due within one year	5	8,370
Cash at bank and in hand	6	1,608
		9,978
Creditors: amounts falling due within one year	7	(7,820)
Net current assets			2,158
Total assets less current liabilities			2,358

Net assets			2,358

Capital and reserves
Called up share capital			1
Profit and loss account			2,357
			2,358

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 June 2025.

Page 2

CAD DIGITAL SOLUTIONS LTD

REGISTERED NUMBER: 15444278

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JANUARY 2025

Charles Hendrie

Director

The notes on pages 5 to 8 form part of these financial statements.

Page 3

CAD DIGITAL SOLUTIONS LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JANUARY 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Comprehensive income for the year
Profit for the year	-	27,357	27,357
Other comprehensive income for the year	-	-	-
Total comprehensive income for the year	-	27,357	27,357
Contributions by and distributions to owners
Dividends: Equity capital	-	(25,000)	(25,000)
Shares issued during the year	1	-	1
Total transactions with owners	1	(25,000)	(24,999)
At 31 January 2025	1	2,357	2,358

The notes on pages 5 to 8 form part of these financial statements.

Page 4

CAD DIGITAL SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1.	General information

CAD Digital Solutions Limited is a private company limited by shares, registered in the United Kingsom numer 15444278. Its registered office is Manor House , 35 St Thomas's Road, Chorley, Lancashire, PR7 1HP. During the period, the principal activity of the company was that of providing digital solutions to businesses.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 5

CAD DIGITAL SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, SELECT OR ENTER METHOD.

Depreciation is provided on the following basis:

Office equipment

20%

Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 6

CAD DIGITAL SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Employees
		2025
		£

	Wages and salaries	12,500
		12,500

The average monthly number of employees, including the director, during the year was as follows:

			2025
			No.

		Director	1

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	Additions	250
	At 31 January 2025	250
	Depreciation
	Charge for the year on owned assets	50
	At 31 January 2025	50
	Net book value
	At 31 January 2025	200

Page 7

CAD DIGITAL SOLUTIONS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Debtors

					2025
					£


	Other debtors	8,370
		8,370

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	1,608
		1,608

7.	Creditors: Amounts falling due within one year
		2025
		£

	Corporation tax	6,370
	Accruals and deferred income	1,450
		7,820

Page 8