REGISTERED NUMBER: 01903178 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

CADFORD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M B Badiani

SECRETARY:

M M Badiani

REGISTERED OFFICE:

Hamilton House

315 St Saviours Road

Leicester

Leicestershire

LE5 4HG

REGISTERED NUMBER:

01903178 (England and Wales)

ACCOUNTANTS:

K G Solanki & Co.

Hamilton House

315 St Saviours Road

Leicester

Leicestershire

LE5 4HG

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

212,682

214,931

212,683

214,932

CURRENT ASSETS

Stocks

32,607

53,115

Debtors

6

221,591

197,185

Cash at bank and in hand

2,447,963

2,155,587

2,702,161

2,405,887

CREDITORS

Amounts falling due within one year

7

285,468

255,133

NET CURRENT ASSETS

2,416,693

2,150,754

TOTAL ASSETS LESS CURRENT LIABILITIES

2,629,376

2,365,686

PROVISIONS FOR LIABILITIES

8

810

1,096

NET ASSETS

2,628,566

2,364,590

CAPITAL AND RESERVES

Called up share capital

9

8,020

8,020

Retained earnings

2,620,546

2,356,570

SHAREHOLDERS' FUNDS

2,628,566

2,364,590

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 27 May 2026 and were signed by:

M B Badiani - Director

1.	STATUTORY INFORMATION

Cadford 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of business is being written off evenly over its estimated useful life of ten years.

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.

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

-

10% 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

40,000

AMORTISATION

At 1 September 2024

and 31 August 2025

39,999

NET BOOK VALUE

At 31 August 2025

1

At 31 August 2024

1

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

209,283

48,377

257,660

DEPRECIATION

At 1 September 2024

-

42,729

42,729

Charge for year

-

2,249

2,249

At 31 August 2025

-

44,978

44,978

NET BOOK VALUE

At 31 August 2025

209,283

3,399

212,682

At 31 August 2024

209,283

5,648

214,931

The freehold land and buildings have not been depreciated since in the opinion of the directors, their market value is in excess of the book value and they are kept in good condition.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

104,053

78,923

Other debtors

117,538

118,262

221,591

197,185

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

76,394

77,083

Taxation and social security

117,986

112,090

Other creditors

91,088

65,960

285,468

255,133

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

810

1,096

Deferred

tax

£

Balance at 1 September 2024

1,096

Credit to Income Statement during year

(286

)

Balance at 31 August 2025

810

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

6,000

Participating Preference

£1

6,000

6,000

20

"B" Ordinary shares

£1

20

20

1,000

Ordinary

£1

1,000

1,000

1,000

1% Non Participating Prefernce

£1

1,000

1,000

8,020

8,020

10.	RELATED PARTY DISCLOSURES

Amount owed to the company by Maximum Sales Limited was £115,182 (2024 £115,182) . The director of Cadford Limited is also shareholder/director.

11.	CONTROLLING INTEREST

The company is under the control of director and shareholder Mr M B Badiani