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CND WORLD LIMITED

Registered Number
12337703
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

CND WORLD LIMITED
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | Mr N S Malda
| Mrs S Malda

Registered Address | Dormy House
| 7b Court Road
| Ickenham
| UB10 8TF

Registered Number | 12337703 (England and Wales)

CND WORLD LIMITED
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,760 |  |  |  | 2,200
|  |  |  | 1,760 |  |  |  | 2,200
Current assets |  |  |  |  |  |  |  |
Stocks |  | 3,496 |  |  |  | 3,692 |  |
Debtors | 4 | 56,459 |  |  |  | 38,410 |  |
Cash at bank and on hand |  | 11,800 |  |  |  | 13,800 |  |
|  | 71,755 |  |  |  | 55,902 |  |
Creditors amounts falling due within one year | 5 | (45,557) |  |  |  | (43,725) |  |
Net current assets (liabilities) |  |  |  | 26,198 |  |  |  | 12,177
Total assets less current liabilities |  |  |  | 27,958 |  |  |  | 14,377
Net assets |  |  |  | 27,958 |  |  |  | 14,377
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 27,858 |  |  |  | 14,277
Shareholders' funds |  |  |  | 27,958 |  |  |  | 14,377

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2026, and are signed on its behalf by:
Mr N S Malda Director Registered Company No. 12337703

CND WORLD LIMITED
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 20

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 December 24 | 2,673 |  | 2,673
| At 30 November 25 | 2,673 |  | 2,673
| Depreciation and impairment
| At 01 December 24 | 473 |  | 473
| Charge for year | 440 |  | 440
| At 30 November 25 | 913 |  | 913
| Net book value
| At 30 November 25 | 1,760 |  | 1,760
| At 30 November 24 | 2,200 |  | 2,200

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,414 |  | 1,443
| Amounts owed by group undertakings | 19,071 |  | 23,870
| Other debtors | 27,314 |  | 10,600
| Prepayments and accrued income | 8,660 |  | 2,497
| Total | 56,459 |  | 38,410

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,124 |  | 4,539
| Amounts owed to related parties | 8,274 |  | 3,788
| Taxation and social security | 8,374 |  | 13,998
| Other creditors | 7,496 |  | 4,800
| Accrued liabilities and deferred income | 17,289 |  | 16,600
| Total | 45,557 |  | 43,725

6. | Related party transactions
--- | ---
| Amounts owed by group undertakings of £19,071 (2024: £23,870) relates to CND Universal Ltd. Amounts owed to related parties relates to the following; Berkeley Square Foods Ltd £4,774 (2024: £288), Malda Holdings Ltd £3,500 (2024: £3,500). Other creditors relates to the Directors' current account balance of £7,496 (2024: £4,800).