The CD Pool (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02867890 (England and Wales)

Financial Statements

for the Year Ended 28 February 2026

for

The CD Pool (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

T J Rudling

R S Sawyer

REGISTERED OFFICE:

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

REGISTERED NUMBER:

02867890 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Intangible assets

5

-

Property, plant and equipment

6

2,034

3,001

2,034

3,001

CURRENT ASSETS

Debtors

7

12,265

6,349

Cash at bank and in hand

11,940

8,715

24,205

15,064

CREDITORS

Amounts falling due within one year

8

(56,967

)

(39,122

)

NET CURRENT LIABILITIES

(32,762

)

(24,058

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(30,728

)

(21,057

)

CREDITORS

Amounts falling due after more than one
year

9

(17,127

)

(35,500

)

NET LIABILITIES

(47,855

)

(56,557

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(47,955

)

(56,657

)

SHAREHOLDERS' FUNDS

(47,855

)

(56,557

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

R S Sawyer - Director

T J Rudling - Director

1.	STATUTORY INFORMATION

The CD Pool (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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

3.	ACCOUNTING POLICIES

Going concern

The company is in a net current liabilities position at 28 February 2026. After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 March 2025

and 28 February 2026

200,000

Amortisation

At 1 March 2025

and 28 February 2026

200,000

Net book value

At 28 February 2026

-

At 28 February 2025

-

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

Cost

At 1 March 2025

3,540

12,536

16,076

Additions

-

486

Disposals

(3,540

)

(8,190

)

(11,730

)

At 28 February 2026

-

4,832

Depreciation

At 1 March 2025

3,540

9,535

13,075

Charge for year

-

871

Eliminated on disposal

(3,540

)

(7,608

)

(11,148

)

At 28 February 2026

-

2,798

Net book value

At 28 February 2026

-

2,034

At 28 February 2025

-

3,001

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

Other debtors

12,265

6,349

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

Bank loans and overdrafts

10,000

Trade creditors

2,322

7,820

Taxation and social security

249

304

Other creditors

44,396

20,998

56,967

39,122

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

28/2/26

28/2/25

£

Bank loans

1,667

11,667

Other creditors

15,460

23,833

17,127

35,500

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28/2/26

28/2/25

£

R S Sawyer

Balance outstanding at start of year

4,319

4,282

Amounts advanced

-

96

Amounts repaid

(96

)

(59

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

4,223

4,319