Company Registration No. 14998255 (England and Wales)
Cdmw Properties Ltd
Unaudited accounts
for the year ended 31 July 2025
Cdmw Properties Ltd
Unaudited accounts
Contents
Cdmw Properties Ltd
Company Information
for the year ended 31 July 2025
Directors
C Darbyshire
M Woolford
Company Number
14998255 (England and Wales)
Registered Office
43 Southgate
Pontefract
West Yorkshire
WF8 1LN
England
Cdmw Properties Ltd
Statement of financial position
as at 31 July 2025
Investment property
900,000
951,781
Cash at bank and in hand
5,724
33,405
Creditors: amounts falling due within one year
(19,683)
(492,675)
Net current assets/(liabilities)
20,780
(370,550)
Total assets less current liabilities
920,780
581,231
Creditors: amounts falling due after more than one year
(1,154,302)
(589,918)
Net liabilities
(233,522)
(8,687)
Called up share capital
2
2
Profit and loss account
(233,524)
(8,689)
Shareholders' funds
(233,522)
(8,687)
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by
M Woolford
Director
Company Registration No. 14998255
Cdmw Properties Ltd
Notes to the Accounts
for the year ended 31 July 2025
Cdmw Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 14998255. The registered office is 43 Southgate, Pontefract, West Yorkshire, WF8 1LN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The directors are confident that the company is profitable now that the investment property is generating rental income following major development.
Fair value at 1 August 2024
951,781
Net loss from fair value adjustments
(125,649)
The directors have reviewed the property held as investment property and together with third party valuations consider the cost to be at fair value at the year end.
Cdmw Properties Ltd
Notes to the Accounts
for the year ended 31 July 2025
Amounts falling due within one year
Deferred tax asset
31,413
-
Accrued income and prepayments
2,043
88,720
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
471,253
Trade creditors
18,903
21,422
7
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
549,952
589,918
Contained with bank loans over one year are secured loans on properties:
Redwood Bank Limited - 2-4 Bank Street, Castleford, WF10 1HY
8
Deferred taxation
2025
2024
Revaluation of land and buildings
(31,413)
-
Credited to the profit and loss account
(31,413)
-
Provision at end of year
(31,413)
-
Deferred tax represents a downward revaluation of investment property.
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).