CI AND D LIMITED

Registered Number
07762646
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

CI AND D LIMITED

Company Information
for the year from 1 January 2025 to 31 December 2025


Directors	Lancaster, Ian Michael
	Newton, Grant Douglas


Company Secretary	Newton, Grant Douglas


Registered Address	6 Whittle Court
	Knowlhill
	Milton Keynes
	MK5 8FT


Registered Number	07762646 (England and Wales)

CI AND D LIMITED

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		100		100
			100		100
Current assets
Debtors	4	48,517		40,000
Cash at bank and on hand		2,112		2,037
		50,629		42,037
Creditors amounts falling due within one year	5	(49,279)		(38,406)
Net current assets (liabilities)			1,350		3,631
Total assets less current liabilities			1,450		3,731
Net assets			1,450		3,731
Capital and reserves
Called up share capital			1,013		1,013
Profit and loss account			437		2,718
Shareholders' funds			1,450		3,731

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 24 September 2026, and are signed on its behalf by:

Newton, Grant Douglas
Director
Registered Company No. 07762646

CI AND D LIMITED

Notes to the Financial Statements
for the year ended 31 December 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 25	100	100
At 31 December 25	100	100
Net book value
At 31 December 25	100	100
At 31 December 24	100	100

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	33,517	-
Prepayments and accrued income	15,000	40,000
Total	48,517	40,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	36,982	38,406
Taxation and social security	12,297	-
Total	49,279	38,406

6.	Related party transactions
	The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.