CDB DESIGN LTD - Filleted accounts

Registered number

06191579

CDB DESIGN LTD

Filleted Accounts

31 March 2025

CDB DESIGN LTD
Registered number:		06191579
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,666			5,272

Current assets
Debtors	4	72,157			83,141
Cash at bank and in hand		23,138			15,686
		95,295			98,827

Creditors: amounts falling due within one year	5	(16,251)			(27,869)

Net current assets			79,044			70,958

Total assets less current liabilities			82,710			76,230

Creditors: amounts falling due after more than one year	6		(3,556)			(6,600)



Net assets			79,154			69,630

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			78,154			68,630

Shareholders' funds			79,154			69,630

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Carl Brewer
Director
Approved by the board on 5 December 2025

CDB DESIGN LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.













	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	5,674		22,478		28,152
	At 31 March 2025	5,674		22,478		28,152

	Depreciation
	At 1 April 2024	4,931		17,949		22,880
	Charge for the year	111		1,495		1,606
	At 31 March 2025	5,042		19,444		24,486

	Net book value
	At 31 March 2025	632		3,034		3,666
	At 31 March 2024	743		4,529		5,272


4	Debtors			2025		2024
£					£

	Trade debtors			22,615		38,292
	Inter company loan			49,542		44,849
				72,157		83,141


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			8,171		15,922
	Director loan			1,348		48
	Taxation and social security costs			6,232		11,399
	Other creditors			500		500
				16,251		27,869


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			3,556		6,600


7	Other information

	CDB DESIGN LTD is a private company limited by shares and incorporated in England. Its registered office is:
	77 Cambridge Road
	Middlesbrough
	TS5 5NL