CDD Services Limited 31/03/2026 iXBRL

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.