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Registered number: 09939863
CPDM Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
ZAS Accountancy & Tax Ltd
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Jaspal Padam
Company Number 09939863
Registered Office 5 Brayford Square
London
England
E1 0SG
Accountants ZAS Accountancy & Tax Ltd
Chartered Certified Accountants
Suite 427 Legacy Centre
Hampton Road West
Feltham
Middlesex
TW13 6DH
Page 1
Page 2
Balance Sheet
Registered number: 09939863
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 277
- 277
CURRENT ASSETS
Debtors 5 768,162 617,161
Cash at bank and in hand 75,756 152,703
843,918 769,864
Creditors: Amounts Falling Due Within One Year 6 (26,616 ) (5,921 )
NET CURRENT ASSETS (LIABILITIES) 817,302 763,943
TOTAL ASSETS LESS CURRENT LIABILITIES 817,302 764,220
NET ASSETS 817,302 764,220
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 817,202 764,120
SHAREHOLDERS' FUNDS 817,302 764,220
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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 member has 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.
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 Jaspal Padam
Director
02/10/2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CPDM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09939863 . The registered office is 5 Brayford Square, London, England, E1 0SG.
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.
The presentation currency of the financial statements is pound sterling (£).
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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Computer Equipment Straightline - 33.33%
2.4. 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.
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2.5. Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the originalterms of the receivables.
2.6. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.7. Share capital & Dividend
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is ona present value basis.
Dividend
Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2025 16,048
As at 31 January 2026 16,048
Depreciation
As at 1 February 2025 15,771
Provided during the period 277
As at 31 January 2026 16,048
Net Book Value
As at 31 January 2026 -
As at 1 February 2025 277
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5. Debtors
2026 2025
£ £
Due within one year
Other debtors 768,162 617,161
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 10,141 5,543
Taxation and social security 16,475 378
26,616 5,921
7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
8. Related Party Transactions
At the year-end, the company was owed £602,201 by Moha Investments Ltd and £133,961 by Viknat Ltd. The director, J Padam, is a shareholder and director in both companies.
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