REGISTERED NUMBER: 11403543 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

C D Dwellings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D London

Mrs C A London

REGISTERED OFFICE:

The Cleve

Mantle Street

Wellington

Somerset

TA21 8SN

REGISTERED NUMBER:

11403543 (England and Wales)

ACCOUNTANTS:

GSS Accountants Limited

The Cleve

Mantle Street

Wellington

Somerset

TA21 8SN

FIXED ASSETS

Tangible assets

4

11,810

4,499

CURRENT ASSETS

Stocks

309

1,367

Debtors

5

81,121

53,890

Cash at bank

49,788

178,404

131,218

233,661

CREDITORS

Amounts falling due within one year

6

90,205

108,545

NET CURRENT ASSETS

41,013

125,116

TOTAL ASSETS LESS CURRENT LIABILITIES

52,823

129,615

CREDITORS

Amounts falling due after more than one year

7

-

(61,624

)

PROVISIONS FOR LIABILITIES

(1,670

)

-

NET ASSETS

51,153

67,991

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

51,053

67,891

51,153

67,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 26 December 2025 and were signed on its behalf by:

D London - Director

1.	STATUTORY INFORMATION

C D Dwellings 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Revenue recognition

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the balance sheet date. This is normally measured by the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, except where this would not be representative of the stage of completion. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and it's receipt is considered probable.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred.

When it is probable that total contract costs will exceed the contract value, the expected loss is recognised as an expense immediately.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

4,900

4,571

2,979

12,450

Additions

-

11,750

233

11,983

Disposals

-

(1,408

)

-

(1,408

)

At 30 June 2025

4,900

14,913

3,212

23,025

DEPRECIATION

At 1 July 2024

2,854

3,125

1,972

7,951

Charge for year

409

3,188

630

4,227

Eliminated on disposal

-

(963

)

-

(963

)

At 30 June 2025

3,263

5,350

2,602

11,215

NET BOOK VALUE

At 30 June 2025

1,637

9,563

610

11,810

At 30 June 2024

2,046

1,446

1,007

4,499

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

81,121

50,295

Other debtors

-

3,595

81,121

53,890

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

26,376

Trade creditors

5,820

7,826

Taxation and social security

12,398

(972

)

Other creditors

71,987

75,315

90,205

108,545

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

61,624

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

88,000