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Registration number: 13955402

CDJD Holdings Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

CDJD Holdings Ltd

Company Information

Directors

Mr Cerison Davies Mrs Jacqueline Angela Davies

Registered office

Llys Deri Parc Pensarn Carmarthen SA31 2NF

CDJD Holdings Ltd

(Registration number: 13955402)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	149,230	10,125
Current assets
Debtors	5	2,276	2,217
Cash at bank and in hand		1,592	935
		3,868	3,152
Creditors: Amounts falling due within one year	6	(76,945)	(23,809)
Net current liabilities		(73,077)	(20,657)
Total assets less current liabilities		76,153	(10,532)
Creditors: Amounts falling due after more than one year	6	(101,610)	(8,593)
Net liabilities		(25,457)	(19,125)
Capital and reserves
Called up share capital	7	200	200
Retained earnings		(25,657)	(19,325)
Shareholders' deficit		(25,457)	(19,125)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 10 November 2025 and signed on its behalf by:
 

......................................... Mr Cerison Davies Director

CDJD Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Llys Deri
Parc Pensarn
Carmarthen
SA31 2NF

These financial statements were authorised for issue by the Board on 10 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

CDJD Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

CDJD Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4	Tangible assets

	Land and buildings £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	-	13,500	13,500
Additions	142,480	-	142,480
At 31 March 2025	142,480	13,500	155,980
Depreciation
At 1 April 2024	-	3,375	3,375
Charge for the year	-	3,375	3,375
At 31 March 2025	-	6,750	6,750
Carrying amount
At 31 March 2025	142,480	6,750	149,230
At 31 March 2024	-	10,125	10,125

Included within the net book value of land and buildings above is £142,480 (2024 - £Nil) in respect of freehold land and buildings.
 

CDJD Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Debtors

Current	2025 £	2024 £
Trade debtors	2,276	2,217
	2,276	2,217

CDJD Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Directors' loan accounts		74,745	21,189
Other creditors		2,200	2,620
		76,945	23,809

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	101,610	8,593

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	100	100	100	100
Ordinary B of £1 each	100	100	100	100
	200	200	200	200

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	97,762	-
Hire purchase contracts	3,848	8,593
	101,610	8,593

CDJD Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9	Related party transactions

Transactions with directors

2025	At 1 April 2024 £	Repayments by director £	At 31 March 2025 £
Mr Cerison Davies
Interest free loan with no fixed repayment date	(10,595)	(26,777)	(37,372)
Mrs Jacqueline Angela Davies
Interest free loan with no fixed repayment date	(10,594)	(26,777)	(37,371)

2024	At 1 April 2023 £	Repayments by director £	At 31 March 2024 £
Mr Cerison Davies
Interest free loan with no fixed repayment date	-	(10,595)	(10,595)
Mrs Jacqueline Angela Davies
Interest free loan with no fixed repayment date	-	(10,594)	(10,594)