1 January 2025 false No description of principal activity Taxfiler 2024.6 04345262business:PrivateLimitedCompanyLtd2025-01-012025-12-31 043452622024-12-31 043452622025-01-012025-12-31 04345262business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 04345262business:FilletedAccounts2025-01-012025-12-31 043452622025-12-31 04345262business:Director12025-01-012025-12-31 04345262business:Director22025-01-012025-12-31 043452622024-12-31 04345262core:WithinOneYear2025-12-31 04345262core:WithinOneYear2024-12-31 04345262core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 04345262core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 04345262core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 04345262core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 04345262core:PreviouslyStatedAmount2025-12-31 04345262core:PreviouslyStatedAmount2024-12-31 04345262business:SmallEntities2025-01-012025-12-31 04345262countries:EnglandWales2025-01-012025-12-31 04345262core:MotorVehicles2025-01-012025-12-31 04345262core:FurnitureFittings2025-01-012025-12-31 04345262core:ComputerEquipment2025-01-012025-12-31 04345262core:Goodwill2024-12-31 04345262core:Goodwill2025-12-31 04345262core:MotorVehicles2024-12-31 04345262core:FurnitureFittings2024-12-31 04345262core:ComputerEquipment2024-12-31 04345262core:MotorVehicles2025-12-31 04345262core:FurnitureFittings2025-12-31 04345262core:ComputerEquipment2025-12-31 043452622024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 04345262 (England and Wales)
C & D Partnership Limited Unaudited accounts for the year ended 31 December 2025
C & D Partnership Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
C & D Partnership Limited Company Information for the year ended 31 December 2025
Directors
John Barry Creaser Thomas George Kellert
Company Number
04345262 (England and Wales)
Accountants
GEM Accountancy 62B Great North Road Welwyn Garden City Welwyn Garden City Herts AL8 7TL
- 3 -
C & D Partnership Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
22,066 
21,789 
Current assets
Debtors
6
10,656 
12,396 
Cash at bank and in hand
22,624 
27,570 
33,280 
39,966 
Creditors: amounts falling due within one year
7
(18,452)
(33,650)
Net current assets
14,828 
6,316 
Net assets
36,894 
28,105 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
36,794 
28,005 
Shareholders' funds
36,894 
28,105 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by
John Barry Creaser Director Company Registration No. 04345262
- 4 -
C & D Partnership Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
C & D Partnership Limited is a private company, limited by shares, registered in England and Wales, registration number 04345262.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
0.6% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2025
15,000 
At 31 December 2025
15,000 
Amortisation
At 1 January 2025
15,000 
At 31 December 2025
15,000 
Net book value
At 31 December 2025
- 
- 5 -
C & D Partnership Limited Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
3,369 
18,897 
10,194 
32,460 
Additions
- 
- 
1,499 
1,499 
At 31 December 2025
3,369 
18,897 
11,693 
33,959 
Depreciation
At 1 January 2025
2,739 
1,578 
6,354 
10,671 
Charge for the year
157 
105 
960 
1,222 
At 31 December 2025
2,896 
1,683 
7,314 
11,893 
Net book value
At 31 December 2025
473 
17,214 
4,379 
22,066 
At 31 December 2024
630 
17,319 
3,840 
21,789 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,656 
12,396 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
3,248 
4,196 
Trade creditors
443 
527 
Taxes and social security
1,319 
10,340 
Other creditors
1,657 
1,656 
Loans from directors
11,035 
14,941 
Accruals
750 
1,990 
18,452 
33,650 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -