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Company Registration No. 05029545 (England and Wales)
Candoo Limited Unaudited accounts for the year ended 31 December 2025
Candoo Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Candoo Limited Company Information for the year ended 31 December 2025
Director
J R Salem
Secretary
J R Salem
Company Number
05029545 (England and Wales)
Registered Office
Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
Accountants
Taylor Consultancy, Chartered Certified Accountants Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
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Candoo Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
1,577
5,673
Cash at bank and in hand
40,297
47,405
41,874
53,078
Creditors: amounts falling due within one year
5
(19,628)
(48,225)
Net current assets
22,246
4,853
Net assets
22,246
4,853
Capital and reserves
Called up share capital
6
1,000
1,000
Profit and loss account
21,246
3,853
Shareholders' funds
22,246
4,853
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 4 August 2026 and were signed on its behalf by
J R Salem Director Company Registration No. 05029545
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Candoo Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Candoo Limited is a private company, limited by shares, registered in England and Wales, registration number 05029545. The registered office is Primary House, Spring Gardens, Macclesfield, Cheshire, SK10 2DX.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
129
4,313
Trade debtors
1,448
1,360
1,577
5,673
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Candoo Limited Notes to the Accounts for the year ended 31 December 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
13,557
33,385
Amounts owed to group undertakings and other participating interests
-
8,333
Taxes and social security
4,080
4,566
Accruals
1,991
1,941
19,628
48,225
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
300 Ordinary shares of £1 each
300
300
300 A Ordinary shares of £1 each
300
300
400 B Ordinary shares of £1 each
400
400
1,000
1,000
7
Transactions with related parties
James Salem is a director and shareholder in both Candoo Limited and Roland Moss Limited. During the year Roland Moss Limited charged Candoo Limited £94,500 ( 2024 - £108,500 ) in respect of management services provided in the year. At the balance sheet date Candoo Limited owed Roland Moss Limited £Nil ( 2024 - £8,333), this loan is repayable on demand and is subject to interest at a commercial rate.
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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