CND WORLD LIMITED


Directors	Mr N S Malda
	Mrs S Malda


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


Registered Number	12337703 (England and Wales)

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.

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).