ACCOUNTS - Final Accounts preparation

Company Registration Number: 07952911

CD JOHNSON LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

CD JOHNSON LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CD JOHNSON LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CD JOHNSON LIMITED for the year ended 31 December 2025 which comprise the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of CD Johnson Limited, as a body, in accordance with the terms of our engagement letter dated 6 June 2023. Our work has been undertaken solely to prepare for your approval the financial statements of CD JOHNSON LIMITED and state those matters that we have agreed to state to the Board of Directors of CD Johnson Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CD JOHNSON LIMITED and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CD JOHNSON LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of CD JOHNSON LIMITED. You consider that CD JOHNSON LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of CD JOHNSON LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Armstrong Watson LLP

Chartered Accountants

Newcastle upon Tyne

22 September 2026

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CD JOHNSON LIMITED

REGISTERED NUMBER: 07952911

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1,000		1,000
			1,000		1,000
Current assets
Debtors	5	2		2
		2		2
Total assets less current liabilities			1,002		1,002

Net assets			1,002		1,002

Capital and reserves
Called up share capital	52	52
Profit and loss account	950	950
	1,002	1,002

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

G F Banks

Director

Date: 21 September 2026

The notes on pages 3 to 4 form part of these financial statements.

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CD JOHNSON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

CD Johnson Limited ('the company') is a private company limited by shares, incorporated and domiciled in England. The address of the registered office is given in the company information page of these financial statements.

Statement of compliance
The financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A, The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.

2.Accounting policies

The principal accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

2.1

Basis of preparation of financial statements

The financial statements are prepared on a going concern basis and under the historical cost convention. They are presented in pounds sterling, which is the functional currency of the entity, and rounded to the nearest £1.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006, and the parent and group are considered eligible for the exemption to prepare consolidated accounts in accordance with sections 399 and 400 of the Companies Act 2006.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - Nil).

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CD JOHNSON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	1,000
	At 31 December 2025	1,000

	Net book value
	At 31 December 2025	1,000
	At 31 December 2024	1,000

At the balance sheet date, the company held 100% of the issued share capital of LTS Resource Procurement Limited. As the group headed by CD Johnson Limited is small by definition of section 383 of the Companies Act 2006, no group financial statements have been prepared in accordance with sections 399 and 400 of the Companies Act 2006.

Debtors

					2025	2024
					£	£


Called up share capital not paid	2	2

6.	Controlling party

The company is controlled by Charles and Samantha Johnson.

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