CND UNIVERSAL LIMITED


Directors	Mr N S Malda
	Mrs S Malda


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


Registered Number	12337689 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		101,724		106,323
			101,724		106,323
Current assets
Stocks		7,926		7,230
Debtors	4	230,734		148,879
Cash at bank and on hand		24,831		29,231
		263,491		185,340
Creditors amounts falling due within one year	5	(220,986)		(220,023)
Net current assets (liabilities)			42,505		(34,683)
Total assets less current liabilities			144,229		71,640
Net assets			144,229		71,640
Capital and reserves
Called up share capital			100		100
Profit and loss account			144,129		71,540
Shareholders' funds			144,229		71,640

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. 12337689

CND UNIVERSAL 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.

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 (%)
	Land and buildings	20
	Plant and machinery	20
	Fixtures and fittings	20
	Vehicles	20
	Office Equipment	20

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		11

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 December 24	980	54,742	-	68,291	4,867	128,880
Additions	-	-	19,500	-	423	19,923
At 30 November 25	980	54,742	19,500	68,291	5,290	148,803
Depreciation and impairment
At 01 December 24	431	10,114	-	10,260	1,752	22,557
Charge for year	110	8,926	3,250	11,606	630	24,522
At 30 November 25	541	19,040	3,250	21,866	2,382	47,079
Net book value
At 30 November 25	439	35,702	16,250	46,425	2,908	101,724
At 30 November 24	549	44,628	-	58,031	3,115	106,323

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,916	5,996
Amounts owed by group undertakings	201,364	120,071
Other debtors	16,200	16,200
Prepayments and accrued income	4,254	6,612
Total	230,734	148,879

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	31,192	22,870
Amounts owed to related parties	103,126	101,283
Taxation and social security	70,104	22,752
Other creditors	14,242	69,603
Accrued liabilities and deferred income	2,322	3,515
Total	220,986	220,023

6.	Related party transactions
	Amounts owed by group undertakings includes the following: CND Richmond Ltd £111,036 (2024: £62,712) and Berkeley Square Foods Ltd £90,328 (2024: £57,359). Amounts owed to related parties includes the following: Malda Holdings Ltd £77,413 (2024: £77,413), CND World Ltd £19,071 (2024: £23,870) and Subway Universal Ltd £6,642 (2024: Nil). Other creditors includes the Directors' current account balance of £674 (2024: Nil).

Related party transactions

Amounts owed by group undertakings includes the following:
CND Richmond Ltd £111,036 (2024: £62,712) and Berkeley Square Foods Ltd £90,328 (2024: £57,359).

Amounts owed to related parties includes the following:
Malda Holdings Ltd £77,413 (2024: £77,413), CND World Ltd £19,071 (2024: £23,870) and Subway Universal Ltd £6,642 (2024: Nil).
Other creditors includes the Directors' current account balance of £674 (2024: Nil).