CND RICHMOND LIMITED


Directors	Mr N S Malda
	Mrs S Malda


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


Registered Number	14283896 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		37,284		46,605
			37,284		46,605
Current assets
Stocks		3,901		4,351
Debtors	4	91,764		22,694
Cash at bank and on hand		2,985		3,077
		98,650		30,122
Creditors amounts falling due within one year	5	(172,750)		(90,028)
Net current assets (liabilities)			(74,100)		(59,906)
Total assets less current liabilities			(36,816)		(13,301)
Net assets			(36,816)		(13,301)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(36,916)		(13,401)
Shareholders' funds			(36,816)		(13,301)

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. 14283896

CND RICHMOND 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
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	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.

	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
	Fixtures and fittings	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	5		3

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 December 24	2,222	56,035	58,257
At 30 November 25	2,222	56,035	58,257
Depreciation and impairment
At 01 December 24	444	11,208	11,652
Charge for year	355	8,966	9,321
At 30 November 25	799	20,174	20,973
Net book value
At 30 November 25	1,423	35,861	37,284
At 30 November 24	1,778	44,827	46,605

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	830	1,769
Amounts owed by group undertakings	73,009	3,000
Other debtors	14,050	14,050
Prepayments and accrued income	3,875	3,875
Total	91,764	22,694

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	4,852	3,553
Bank borrowings and overdrafts	4,800	-
Amounts owed to related parties	159,856	79,445
Taxation and social security	3,242	5,102
Accrued liabilities and deferred income	-	1,928
Total	172,750	90,028

6.	Related party transactions
	Amounts owed by group undertakings of £3,000 (2024: £3,000) relates to Malda Holdings Ltd and £70,009 (2024: Nil) related to Subway Universal Ltd. Amounts owed to related parties includes the following: Berkeley Square Foods Ltd £48,820 (2024: £16,733), CND Universal Ltd £111,036 (2024: £62,712).