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Registration number: 02210886

CG & D Heal Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

CG & D Heal Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 12

CG & D Heal Limited

Company Information

Directors | Mr C G Heal Mrs D Heal Mrs A Wood Mrs C Kirby

Company secretary | Mrs D Heal

Registered office | Latteridge Green Farm Iron Acton Bristol BS37 9TS

Accountants | Burton Sweet Chartered Certified AccountantsCornerstone House Midland Way Thornbury Bristol BS35 2BS

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
CG & D Heal Limited
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CG & D Heal Limited for the year ended 30 September 2025 as set out on pages 3 to 12 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of CG & D Heal Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of CG & D Heal Limited and state those matters that we have agreed to state to the Board of Directors of CG & D Heal Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CG & D Heal Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CG & D Heal Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CG & D Heal Limited. You consider that CG & D Heal Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of CG & D Heal Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Burton Sweet
Chartered Certified Accountants
Cornerstone House
Midland Way
Thornbury
Bristol
BS35 2BS

23 January 2026

CG & D Heal Limited

(Registration number: 02210886)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,035,686 | 4,042,223
Current assets |  |  |
Stocks | 5 | 99,587 | 197,991
Debtors | 6 | 130,701 | 215,517
Cash at bank and in hand |  | 1,362,825 | 998,788
|  | 1,593,113 | 1,412,296
Creditors: Amounts falling due within one year | 7 | (92,438) | (51,664)
Net current assets |  | 1,500,675 | 1,360,632
Total assets less current liabilities |  | 5,536,361 | 5,402,855
Provisions for liabilities |  | (180,187) | (181,062)
Net assets |  | 5,356,174 | 5,221,793
Capital and reserves |  |  |
Called up share capital |  | 1,200 | 1,200
Retained earnings |  | 5,354,974 | 5,220,593
Shareholders' funds |  | 5,356,174 | 5,221,793

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 23 January 2026 and signed on its behalf by:

CG & D Heal Limited

(Registration number: 02210886)
Balance Sheet as at 30 September 2025

......................................... Mr C G Heal Director
......................................... Mrs D Heal Director

CG & D Heal Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Latteridge Green Farm
Iron Acton
Bristol
BS37 9TS

These financial statements were authorised for issue by the Board on 23 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

CG & D Heal Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 2.33% straight line
Plant and machinery | 15% reducing balance
Computer equipment | 33% reducing balance
Motor vehicles | 25% reducing balance
Office equipment | 25% reducing balance

Amortisation

Asset class | Amortisation method and rate
Entitlements | Straight line over 3 years

CG & D Heal Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

CG & D Heal Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

CG & D Heal Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 October 2024 | 3,419,184 | 43,157 | 109,379 | 2,049,974 | 5,621,694
Additions | - | - | - | 135,475 | 135,475
Disposals | - | - | - | (207,207) | (207,207)
At 30 September 2025 | 3,419,184 | 43,157 | 109,379 | 1,978,242 | 5,549,962
Depreciation
At 1 October 2024 | 101,213 | 42,591 | 90,113 | 1,345,554 | 1,579,471
Charge for the year | 3,038 | 146 | 4,013 | 100,827 | 108,024
Eliminated on disposal | - | - | - | (173,219) | (173,219)
At 30 September 2025 | 104,251 | 42,737 | 94,126 | 1,273,162 | 1,514,276
Carrying amount
At 30 September 2025 | 3,314,933 | 420 | 15,253 | 705,080 | 4,035,686
At 30 September 2024 | 3,317,971 | 566 | 19,266 | 704,420 | 4,042,223

CG & D Heal Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Included within the net book value of land and buildings above is £3,314,933 (2024 - £3,317,971) in respect of freehold land and buildings.

CG & D Heal Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 99,587 | 197,991

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 129,424 | 182,489
Prepayments | 1,277 | 1,107
Other debtors | - | 31,921
| 130,701 | 215,517

CG & D Heal Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 9,245 | 9,312
Taxation and social security | 56,212 | 59,570
Accruals and deferred income | 12,040 | 33,559
Other creditors | 14,941 | (50,777)
| 92,438 | 51,664

8 | Related party transactions

Transactions with directors

2025 | At 1 October 2024 £ | Advances to director £ | Repayments by director £ | At 30 September 2025 £
Loan | 23,826 | 10 | (24,000) | (164)
Loan | (2,186) | 2,149 | - | (37)

2024 | At 1 December 2023 £ | Advances to director £ | At 30 September 2024 £
Loan | (76,659) | 100,485 | 23,826
Loan | (2,216) | 31 | (2,186)