C.D. & R.D. Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04784716 (England and Wales)

Financial Statements for the Year Ended 31 May 2025

for

C.D. & R.D. Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mr C D Dancey

SECRETARY:

Mrs R K Dancey

REGISTERED OFFICE:

57a Westland Road

Faringdon

Oxfordshire

SN7 7EY

REGISTERED NUMBER:

04784716 (England and Wales)

ACCOUNTANTS:

Westell Accountants

3 Bradfield Court

Drayton Mill, Milton Road

Drayton

Abingdon

Oxfordshire

OX14 4EF

FIXED ASSETS

Tangible assets

4

968,858

933,099

CURRENT ASSETS

Debtors

5

292

291

Cash at bank

3,211

4,169

3,503

4,460

CREDITORS

Amounts falling due within one year

6

231,736

193,723

NET CURRENT LIABILITIES

(228,233

)

(189,263

)

TOTAL ASSETS LESS CURRENT LIABILITIES

740,625

743,836

CREDITORS

Amounts falling due after more than one
year

7

342,309

NET ASSETS

398,316

401,527

CAPITAL AND RESERVES

Called up share capital

600

Retained earnings

397,716

400,927

SHAREHOLDERS' FUNDS

398,316

401,527

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

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 11 November 2025 and were signed by:

Mr C D Dancey - Director

1.	STATUTORY INFORMATION

C.D. & R.D. Investments Limited 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 as modified by the revaluation of certain assets.

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 etc

-

25% on reducing balance and 20% on reducing balance

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 June 2024

929,066

14,570

943,636

Additions

33,495

3,683

37,178

At 31 May 2025

962,561

18,253

980,814

DEPRECIATION

At 1 June 2024

-

10,537

Charge for year

-

1,419

At 31 May 2025

-

11,956

NET BOOK VALUE

At 31 May 2025

962,561

6,297

968,858

At 31 May 2024

929,066

4,033

933,099

Cost or valuation at 31 May 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2022

530,000

11,497

541,497

Valuation in 2024

399,066

3,073

402,139

Valuation in 2025

33,495

3,683

37,178

962,561

18,253

980,814

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

292

291

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

1,471

28

Other creditors

230,265

193,695

231,736

193,723

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

342,309

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Westell Accountants

3 Bradfield Court

Drayton Mill, Milton Road

Drayton

Abingdon

Oxfordshire

OX14 4EF

Date: .............................................