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Registered number: 06538253
C & D Facilities & Grounds Maintenance Limited
Financial Statements
For The Year Ended 31 January 2026
H B Mistry & Co Ltd
Chartered accountants
Tudor House Mill Lane
Calcot
Reading
RG31 7RS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06538253
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 158,548 172,898
Investment Properties 5 308,367 -
466,915 172,898
CURRENT ASSETS
Debtors 6 15,194 19,477
Cash at bank and in hand 35,444 158,103
50,638 177,580
Creditors: Amounts Falling Due Within One Year 7 (228,341 ) (97,890 )
NET CURRENT ASSETS (LIABILITIES) (177,703 ) 79,690
TOTAL ASSETS LESS CURRENT LIABILITIES 289,212 252,588
Creditors: Amounts Falling Due After More Than One Year 8 (22,635 ) (46,887 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (5,452 ) (8,095 )
NET ASSETS 261,125 197,606
CAPITAL AND RESERVES
Called up share capital 11 12 12
Profit and Loss Account 261,113 197,594
SHAREHOLDERS' FUNDS 261,125 197,606
Page 1
Page 2
For the year ending 31 January 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nathan Harley
Director
11th October 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
C & D Facilities & Grounds Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06538253 . The registered office is The Nurseries Bath Road, Midgham, Reading, Berkshire, RG7 5XB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from provision of yard and site rental and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line method
Plant & Machinery 20% Straight line method
Motor Vehicles 20% Straight line method
Fixtures & Fittings 20% Straight line method
Computer Equipment 20% Straight line method
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 164,670 144,172 1,463 310,305
As at 31 January 2026 164,670 144,172 1,463 310,305
Depreciation
As at 1 February 2025 25,631 111,483 293 137,407
Provided during the period 2,300 11,758 292 14,350
As at 31 January 2026 27,931 123,241 585 151,757
Net Book Value
As at 31 January 2026 136,739 20,931 878 158,548
As at 1 February 2025 139,039 32,689 1,170 172,898
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 -
Additions 308,367
As at 31 January 2026 308,367
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 308,367 -
There is no change in the market value of the property since it acquistion date on 31st October 2025.
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 14,736 18,660
Prepayments and accrued income 458 817
15,194 19,477
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 20,002 3,743
Bank loans and overdrafts 4,234 4,234
Corporation tax 33,263 34,600
VAT 4,430 10,625
Other creditors. 6,872 15,000
Accruals and deferred income 23,877 25,025
Directors' loan accounts 3,663 4,663
Amounts owed to related parties 132,000 -
228,341 97,890
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 22,635 25,715
Other creditors - 21,172
22,635 46,887
9. Deferred Taxation
The provision for deferred tax relates to accelerated capital allowances:
2026 2025
£ £
Accelerated capital allowances (2,643 ) (3,322 )
Other timing differences 8,095 11,417
5,452 8,095
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2025 8,095 8,095
Utilised (2,643 ) (2,643)
Balance at 31 January 2026 5,452 5,452
The provision for deferred tax relates to accelerated capital allowances
11. Share Capital
2026 2025
Allotted, called up and fully paid £ £
12 Ordinary Shares of £ 1 each 12 12
Page 5
Page 6
12. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mrs Tracey Harley (283 ) (1,098 ) - - (1,381 )
Mr Nathan Harley (283 ) (2,001 ) - - (2,284 )
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to the director
2026 2025
£ £
Mr Nathan Harley 12,000 4,000
Mrs Tracey Harley 12,000 4,000
13. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 24,000 8,000
14. Related Party Transactions
At 31st January 2026, the company owed £132,000 to a company controlled by a director.
The balance arose from short-term funding provided to the company.
The loan was unsecured and interest free and repayable within 60 days of written notice of demand.
Page 6