Company Registration No. 11081917 (England and Wales)
CGC LDN Limited
Unaudited accounts
for the year ended 31 December 2025
CGC LDN Limited
Unaudited accounts
Contents
CGC LDN Limited
Company Information
for the year ended 31 December 2025
Directors
Clare Louise Cockcroft
Simon Cockcroft
Company Number
11081917 (England and Wales)
Registered Office
114 Kings Road
London
SW3 4TX
United Kingdom
Accountants
Multiply Accountancy Limited
71-75 Shelton Street
London
WC2H 9JQ
CGC LDN Limited
Statement of financial position
as at 31 December 2025
Tangible assets
83,666
109,730
Cash at bank and in hand
437,959
237,234
Creditors: amounts falling due within one year
(670,164)
(649,045)
Net current assets
773,597
685,068
Total assets less current liabilities
857,263
794,798
Provisions for liabilities
Deferred tax
(14,315)
(14,290)
Net assets
842,948
780,508
Called up share capital
100
100
Profit and loss account
842,848
780,408
Shareholders' funds
842,948
780,508
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 9 September 2026 and were signed on its behalf by
Clare Louise Cockcroft
Director
Company Registration No. 11081917
CGC LDN Limited
Notes to the Accounts
for the year ended 31 December 2025
CGC LDN Limited is a private company, limited by shares, registered in England and Wales, registration number 11081917. The registered office is 114 Kings Road, London, SW3 4TX, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Land & buildings
3 Years Straight Line
Motor vehicles
33% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
CGC LDN Limited
Notes to the Accounts
for the year ended 31 December 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
78,507
31,419
21,525
56,809
188,260
Additions
-
-
6,357
10,986
17,343
At 31 December 2025
78,507
31,419
27,882
67,795
205,603
At 1 January 2025
25,933
25,378
5,068
22,151
78,530
Charge for the year
26,169
1,994
5,169
10,075
43,407
At 31 December 2025
52,102
27,372
10,237
32,226
121,937
At 31 December 2025
26,405
4,047
17,645
35,569
83,666
At 31 December 2024
52,574
6,041
16,457
34,658
109,730
Amounts falling due within one year
Trade debtors
806,370
841,445
Accrued income and prepayments
113,246
74,509
Other debtors
69,965
180,925
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
109,001
116,821
Amounts owed to group undertakings and other participating interests
33,244
-
Taxes and social security
291,136
191,444
Other creditors
97,238
127,277
CGC LDN Limited
Notes to the Accounts
for the year ended 31 December 2025
7
Operating lease commitments
2025
2024
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
78,700
106,000
Later than one year and not later than five years
-
78,700
8
Average number of employees
During the year the average number of employees was 25 (2024: 25).