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Company registration number: 05164842
CDD Services Limited
Unaudited financial statements
31 March 2026
CDD Services Limited
Contents
Directors and other information
Directors report
Accountant's report
Statement of comprehensive income
Statement of financial position
Notes to the financial statements
CDD Services Limited
Directors and other information

| Directors | D D Crack
|  | L A Pilkington
| Secretary | L A Pilkington
| Company number | 05164842
| Registered office | DiSH Manchester
|  | Heron House
|  | 47 Lloyd Street
|  | Manchester
|  | M2 5LE
| Accountant | Hailwood & Co.
|  | 392-394 Hoylake Road
|  | Moreton
|  | Wirral
|  | CH46 6DF

CDD Services Limited
Directors report
Year ended 31 March 2026
The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026.
Incorporation
The company was incorporated on 28 June 2004 as Training and Interim Management Limited. The company name was changed to CDD Services Limited on 8 November 2017.
Directors
The directors who served the company during the year were as follows:

D D Crack
L A Pilkington

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 07 August 2026 and signed on behalf of the board by:
D D Crack
Director
CDD Services Limited
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of CDD Services Limited
Year ended 31 March 2026
As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026, as set out on pages to 9.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
7 August 2026
CDD Services Limited
Statement of comprehensive income
Year ended 31 March 2026

|  |  |  | 2026 |  | 2025 |  |
|  | Note |  | £ |  | £ |  |
Turnover |  |  |  | - |  | 45,666 |  |
Cost of sales |  |  |  | - |  | - |  |
Administrative expenses |  |  |  | ( 177,798) |  | ( 151,438) |  |
|  |  |  | _______ |  | _______ |  |
Operating loss |  |  |  | ( 177,798) |  | ( 105,772) |  |
Income from shares in group undertakings |  |  |  | 60,000 |  | 70,000 |  |
Interest payable and similar expenses |  |  |  | ( 4,840) |  | ( 3,402) |  |
Loss before taxation |  | 5 |  | ( 122,638) |  | ( 39,174) |  |
Tax on loss |  |  |  | 37,500 |  | 59,572 |  |
|  |  |  | _______ |  | _______ |  |
(Loss)/profit for the financial year and total comprehensive income |  |  |  | ( 85,138) |  | 20,398 |  |
|  |  |  | _______ |  | _______ |  |

All the activities of the company are from continuing operations.
CDD Services Limited
Statement of financial position
31 March 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 6 | 620,101 |  |  |  | 516,894 |  |
Tangible assets |  | 7 | 1,114 |  |  |  | 1,227 |  |
Investments |  | 8 | 1 |  |  |  | 1 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 621,216 |  |  |  | 518,122
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 9 | 38,358 |  |  |  | 50,242 |  |
Cash at bank and in hand |  |  | 2,558 |  |  |  | 3,487 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 40,916 |  |  |  | 53,729 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 10 | ( 550,820) |  |  |  | ( 370,991) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 509,904) |  |  |  | ( 317,262)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 111,312 |  |  |  | 200,860
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 11 |  |  | - |  |  |  | ( 4,410)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 111,312 |  |  |  | 196,450
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  |  | 110,312 |  |  |  | 195,450
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 111,312 |  |  |  | 196,450
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 March 2026 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the board of directors and authorised for issue on 07 August 2026 , and are signed on behalf of the board by:
D D Crack
Director
Company registration number: 05164842
CDD Services Limited
Notes to the financial statements
Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is DiSH Manchester, Heron House, 47 Lloyd Street, Manchester, M2 5LE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Development costs | - | 5 % | straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Research and development
Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
Tangible assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any Tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2025: 5 ).
5. Loss before taxation
Loss before taxation is stated after charging/(crediting):

|  |  |  | 2026 | 2025
|  |  |  | £ | £
| Amortisation of intangible assets |  |  | 35,835 | 28,864
| Depreciation of tangible assets |  |  | 371 | 409
|  |  |  | _______ | _______

6. Intangible assets

|  | Other intangible assets | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 April 2025 | 577,290 | 577,290 |  |  |  |
| Additions | 139,042 | 139,042 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 March 2026 | 716,332 | 716,332 |  |  |  |
|  | _______ | _______ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 April 2025 | 60,396 | 60,396 |  |  |  |
| Charge for the year | 35,835 | 35,835 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 March 2026 | 96,231 | 96,231 |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 March 2026 | 620,101 | 620,101 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 March 2025 | 516,894 | 516,894 |  |  |  |
|  | _______ | _______ |  |  |  |

7. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 April 2025 | 28,251 | 28,251 |  |  |  |  |
| Additions | 258 | 258 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2026 | 28,509 | 28,509 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 April 2025 | 27,024 | 27,024 |  |  |  |  |
| Charge for the year | 371 | 371 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2026 | 27,395 | 27,395 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 March 2026 | 1,114 | 1,114 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 31 March 2025 | 1,227 | 1,227 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

8. Investments

|  | Shares in group undertakings and participating interests | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 April 2025 and 31 March 2026 | 1 | 1 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 April 2025 and 31 March 2026 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 March 2026 | 1 | 1 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 March 2025 | 1 | 1 |  |  |  |
|  | _______ | _______ |  |  |  |

| Investments in group undertakings |  |  |  |
|  |  | Registered office | Class of share | Percentage of shares held
| Subsidiary undertakings |  |  |  |
| Spotlite Business Services Ltd |  | DiSH Manchester, Heron House, 47 Lloyd Street, Manchester, M2 5LE | Ordinary | 100

9. Debtors

|  |  | 2026 | 2025
|  |  | £ | £
| Other debtors |  | 38,358 | 50,242
|  |  | _______ | _______

10. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Bank loans and overdrafts |  | 4,410 | 10,398
| Trade creditors |  | 29,876 | 30,912
| Social security and other taxes |  | 39,589 | 54,657
| Other creditors |  | 476,945 | 275,024
|  |  | _______ | _______
|  |  | 550,820 | 370,991
|  |  | _______ | _______

11. Creditors: amounts falling due after more than one year

|  |  | 2026 | 2025
|  |  | £ | £
| Bank loans and overdrafts |  | - | 4,410
|  |  | _______ | _______

12. Controlling party
The company is controlled by the directors whose names are shown on the directors report.
13. Directors' advances, credits and guarantees
All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.