REGISTERED NUMBER: 03148248 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

30 DECEMBER 2023 TO 28 DECEMBER 2024

FOR

CONCEPT DESIGN 95 LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Luciano Capaldo

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

03148248 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

15,303

18,084

Investments

7

400

-

15,703

18,084

CURRENT ASSETS

Debtors

8

1,606,392

1,440,004

Cash at bank and in hand

125,674

156,982

1,732,066

1,596,986

CREDITORS

Amounts falling due within one year

796,675

445,988

NET CURRENT ASSETS

935,391

1,150,998

TOTAL ASSETS LESS CURRENT LIABILITIES

951,094

1,169,082

CREDITORS

Amounts falling due after more than one year

-

(184,845

)

PROVISIONS FOR LIABILITIES

9

(3,826

)

(3,436

)

NET ASSETS

947,268

980,801

CAPITAL AND RESERVES

Called up share capital

10

10,000

10,000

Retained earnings

937,268

970,801

SHAREHOLDERS' FUNDS

947,268

980,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 28 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

Mr Luciano Capaldo - Director

1.	STATUTORY INFORMATION

Concept Design 95 Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 30 December 2023

and 28 December 2024

1,491

AMORTISATION

At 30 December 2023

and 28 December 2024

1,491

NET BOOK VALUE

At 28 December 2024

-

At 29 December 2023

-

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 30 December 2023

and 28 December 2024

54,070

DEPRECIATION

At 30 December 2023

35,986

Charge for period

2,781

At 28 December 2024

38,767

NET BOOK VALUE

At 28 December 2024

15,303

At 29 December 2023

18,084

7.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

400

At 28 December 2024

400

NET BOOK VALUE

At 28 December 2024

400

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated company

Marco Capaldo Limited

Registered office: C/O Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire, EN6 5AS

Nature of business: Holding company

%

Class of shares:

holding

Ordinary

40.00

8.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other debtors

-

140,000

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

3,826

3,436

Deferred

tax

£

Balance at 30 December 2023

3,436

Charge to Income Statement during period

390

Balance at 28 December 2024

3,826

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

10,000

Ordinary

£1

10,000

10,000

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with associated parties. The transactions with related parties during the period were at an arm's length.

12.	ULTIMATE CONTROLLING PARTY