Company Registration No. 09639441 (England and Wales)
CDSMART LTD
Unaudited accounts
for the year ended 30 June 2026
CDSMART LTD
Unaudited accounts
Contents
CDSMART LTD
Company Information
for the year ended 30 June 2026
Director
Sunil Hemantkumar Patel
Company Number
09639441 (England and Wales)
Registered Office
79 Church Street
Blackrod
Bolton
BL6 5EE
United Kingdom
Accountants
Olaando Consulting Ltd
7 Bell Yard
London
WC2A 2JR
CDSMART LTD
Statement of financial position
as at 30 June 2026
Cash at bank and in hand
284,847
66,838
Creditors: amounts falling due within one year
(122,509)
(55,726)
Net current assets
220,614
20,741
Called up share capital
2
2
Profit and loss account
220,612
25,739
Shareholders' funds
220,614
25,741
For the year ending 30 June 2026 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 director acknowledges his 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 and authorised for issue on 16 October 2026 and were signed on its behalf by
Sunil Hemantkumar Patel
Director
Company Registration No. 09639441
CDSMART LTD
Notes to the Accounts
for the year ended 30 June 2026
CDSMART LTD is a private company, limited by shares, registered in England and Wales, registration number 09639441. The registered office is 79 Church Street, Blackrod, Bolton, BL6 5EE, 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.
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.
During the year ended 30 June 2026, the company withdrew its previously submitted Research & Development (R&D) tax credit claim relating to earlier periods. As a result, the refund of £19,553 received in the prior financial year was repaid to HMRC. This repayment has been fully recognised and adjusted for within these financial statements.
No R&D tax credits have been claimed or recognised in respect of the financial year ended 30 June 2026.
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% Straight line
CDSMART LTD
Notes to the Accounts
for the year ended 30 June 2026
4
Tangible fixed assets
Motor vehicles
Amounts falling due within one year
Other debtors
58,276
9,629
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
60,731
21,593
Loans from directors
-
(25,000)
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).