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Registered number: 03629559
CADCEPTUAL DESIGN LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
SRL ACCOUNTING LIMITED
FMAAT
Unit 7a Waterside Business Park Waterside
Chesham
HP5 1PE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 03629559
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 394,255 4,342
394,255 4,342
CURRENT ASSETS
Debtors 5 149,456 228,133
Cash at bank and in hand 299,869 689,242
449,325 917,375
Creditors: Amounts Falling Due Within One Year 6 (54,154 ) (113,140 )
NET CURRENT ASSETS (LIABILITIES) 395,171 804,235
TOTAL ASSETS LESS CURRENT LIABILITIES 789,426 808,577
NET ASSETS 789,426 808,577
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 789,425 808,576
SHAREHOLDERS' FUNDS 789,426 808,577
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr ROBERT TAYLOR
Director
19 September 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CADCEPTUAL DESIGN LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 03629559 . The registered office is Unit 7a Waterside Business Park, Waterside, Chesham, Buckinghamshire, HP5 1PE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% on reducing balance
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 3)
5 3
Page 2
Page 3
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 - 9,288 2,470 3,004
Additions 389,456 - - -
As at 31 March 2025 389,456 9,288 2,470 3,004
Depreciation
As at 1 April 2024 - 7,953 4,273 2,896
Provided during the period - 334 - 27
As at 31 March 2025 - 8,287 4,273 2,923
Net Book Value
As at 31 March 2025 389,456 1,001 (1,803 ) 81
As at 1 April 2024 - 1,335 (1,803 ) 108
Computer Equipment Total
£ £
Cost
As at 1 April 2024 20,773 35,535
Additions 2,059 391,515
As at 31 March 2025 22,832 427,050
Depreciation
As at 1 April 2024 16,071 31,193
Provided during the period 1,241 1,602
As at 31 March 2025 17,312 32,795
Net Book Value
As at 31 March 2025 5,520 394,255
As at 1 April 2024 4,702 4,342
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 106,546 200,544
Deferred tax current asset 1,609 1,609
Other taxes and social security 228 -
Net wages 73 -
Director's loan account - 25,980
Amounts owed by subsidiaries 41,000 -
149,456 228,133
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 41,955 37,799
Corporation tax 8,036 37,234
Other taxes and social security - 1,123
VAT 1,253 29,804
Net wages - 5,161
Other creditors 999 999
Accruals and deferred income 1,435 1,020
Director's loan account 476 -
54,154 113,140
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 37,512 34,600
Page 4