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frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 02952656
Cpcab Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
David Collard & Co
3 Marco Polo House
Cook Way, Bindon Road
Taunton
Somerset
TA2 6BJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02952656
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 102,357 116,115
Investments 5 500 500
102,857 116,615
CURRENT ASSETS
Debtors 6 6,129,249 5,634,335
Cash at bank and in hand 1,823,464 1,524,103
7,952,713 7,158,438
Creditors: Amounts Falling Due Within One Year 7 (1,956,862 ) (1,757,456 )
NET CURRENT ASSETS (LIABILITIES) 5,995,851 5,400,982
TOTAL ASSETS LESS CURRENT LIABILITIES 6,098,708 5,517,597
NET ASSETS 6,098,708 5,517,597
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 6,098,608 5,517,497
SHAREHOLDERS' FUNDS 6,098,708 5,517,597
Page 1
Page 2
For the year ending 31 March 2023 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 Anthony Crouch
Director
01/08/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cpcab Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02952656 . The registered office is 3 Marco Polo House, Cook Way, Taunton, Somerset, TA2 6BJ.
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 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:
Plant & Machinery 10% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2022: 38)
43 38
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 10,770 21,195 316,257 368,797 717,019
Additions - - 9,762 10,505 20,267
As at 31 March 2023 10,770 21,195 326,019 379,302 737,286
Depreciation
As at 1 April 2022 10,300 14,490 266,775 309,339 600,904
Provided during the period 47 1,676 14,811 17,491 34,025
As at 31 March 2023 10,347 16,166 281,586 326,830 634,929
Net Book Value
As at 31 March 2023 423 5,029 44,433 52,472 102,357
As at 1 April 2022 470 6,705 49,482 59,458 116,115
5. Investments
Other
£
Cost
As at 1 April 2022 500
As at 31 March 2023 500
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 500
As at 1 April 2022 500
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 290,056 219,120
Prepayments and accrued income 8,178 9,200
Amounts owed by group undertakings 5,831,015 5,406,015
6,129,249 5,634,335
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 3,798 11,893
Corporation tax 149,802 148,002
Other taxes and social security 95,832 26,814
Pensions and auto enrolment commitments 6,282 5,090
Other creditors - over payment 28,048 28,048
Accruals and deferred income 1,673,041 1,534,433
Directors' loan accounts 59 3,176
1,956,862 1,757,456
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5