Company Registration No. 10889095 (England and Wales)
Cds Estates Limited
Unaudited accounts
for the year ended 31 July 2025
Cds Estates Limited
Unaudited accounts
Contents
Cds Estates Limited
Company Information
for the year ended 31 July 2025
Directors
STRICKLAND, Christopher Norman
STRICKLAND, Dorothy Anne
Company Number
10889095 (England and Wales)
Registered Office
Yard Acre
Lockeridge
Marlborough
Wiltshire
SN8 4EL
England
Accountants
Surrey Hills Accountancy Limited
The Old Workshop
Longfrey Cottage
Dorking Road
Chilworth
GU4 8RH
Cds Estates Limited
Statement of financial position
as at 31 July 2025
Investment property
405,000
405,000
Cash at bank and in hand
60,282
25,099
Creditors: amounts falling due within one year
(6,317)
(5,707)
Net current assets
66,068
31,615
Total assets less current liabilities
471,289
436,901
Creditors: amounts falling due after more than one year
(206,054)
(198,531)
Net assets
265,235
238,370
Called up share capital
100
100
Revaluation reserve
1,750
1,750
Profit and loss account
263,385
236,520
Shareholders' funds
265,235
238,370
For the year ending 31 July 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 29 October 2025 and were signed on its behalf by
STRICKLAND, Christopher Norman
Director
Company Registration No. 10889095
Cds Estates Limited
Notes to the Accounts
for the year ended 31 July 2025
Cds Estates Limited is a private company, limited by shares, registered in England and Wales, registration number 10889095. The registered office is Yard Acre, Lockeridge, Marlborough, Wiltshire, SN8 4EL, England.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Cds Estates Limited
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Computer equipment
Fair value at 1 August 2024
405,000
The Directors undertook a valuation of the investment properties as at 31 July 2025 on an open market basis. Following the assessment, the directors were of the opinion that the value of the properties remains the same.
Amounts falling due within one year
Accrued income and prepayments
12,103
12,223
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
6,317
5,707
8
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
205,154
197,631
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Cds Estates Limited
Notes to the Accounts
for the year ended 31 July 2025
Included in the period-end Other creditors balance is an amount owed by the company to the directors of £205,154 (2024: £197,631). Within this balance, £7,523 was introduced to the company by the director. The outstanding balance is unsecured, not subject to interest and payable on demand.
11
Average number of employees
During the year the average number of employees was 2 (2024: 2).