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REGISTERED NUMBER: 03606693 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

THE CPD CERTIFICATION SERVICE LIMITED

THE CPD CERTIFICATION SERVICE LIMITED (REGISTERED NUMBER: 03606693)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE CPD CERTIFICATION SERVICE LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTORS: G P Savage
S E Savage
J P Savage





SECRETARY: G P Savage





REGISTERED OFFICE: The Coach House
Ealing Green
London
W5 5ER





REGISTERED NUMBER: 03606693 (England and Wales)






THE CPD CERTIFICATION SERVICE LIMITED (REGISTERED NUMBER: 03606693)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 40,238 45,402
Tangible assets 5 119,785 150,064
160,023 195,466

CURRENT ASSETS
Debtors 6 782,186 808,422
Cash in hand 1,211,530 1,450,075
1,993,716 2,258,497
CREDITORS
Amounts falling due within one year 7 979,686 858,176
NET CURRENT ASSETS 1,014,030 1,400,321
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,174,053

1,595,787

PROVISIONS FOR LIABILITIES 10,203 11,073
NET ASSETS 1,163,850 1,584,714

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,163,848 1,584,712
SHAREHOLDERS' FUNDS 1,163,850 1,584,714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 CPD CERTIFICATION SERVICE LIMITED (REGISTERED NUMBER: 03606693)

Balance Sheet - continued
31 December 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 January 2024 and were signed on its behalf by:





G P Savage - Director


THE CPD CERTIFICATION SERVICE LIMITED (REGISTERED NUMBER: 03606693)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

The CPD Certification Service 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents net invoiced sales, excluding value added tax.

Amortisation
Intellectual property is amortised evenly over 10 years.

Tangible fixed assets
Depreciation is provided to write off the cost, less estimated residual values, of all fixed assets over their expected useful lives. It is calculated on the original cost of the assets at the following rates:

Fixtures and fittings 15% to 33% per annum
Motor vehicles 25% per annum

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

THE CPD CERTIFICATION SERVICE LIMITED (REGISTERED NUMBER: 03606693)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates defined contribution pension schemes. Contributions payable to the company's pension schemes are charged to profit or loss in the period to which they relate.

Leased assets
Where assets are financed by leasing agreements that give rights approximating to ownership ('finance leases'), the assets are treated as if they had been purchased outright. The amount capitalised is the present value of the minimum lease payments payable during the lease term. The corresponding leasing commitments are shown as amounts payable to the lessor.

Lease payments are analysed between capital and interest components so that the interest element of the payment is charged to the profit and loss account over the period of the lease and represents a constant proportion of the capital payments outstanding. The capital part reduces the amounts payable to the lessor.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2022 - 35 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023 122,680
Additions 3,083
At 31 December 2023 125,763
AMORTISATION
At 1 January 2023 77,278
Charge for year 8,247
At 31 December 2023 85,525
NET BOOK VALUE
At 31 December 2023 40,238
At 31 December 2022 45,402

THE CPD CERTIFICATION SERVICE LIMITED (REGISTERED NUMBER: 03606693)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 454,162
Additions 64,758
At 31 December 2023 518,920
DEPRECIATION
At 1 January 2023 304,098
Charge for year 95,037
At 31 December 2023 399,135
NET BOOK VALUE
At 31 December 2023 119,785
At 31 December 2022 150,064

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 781,914 802,796
Other debtors 272 5,626
782,186 808,422

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Taxation and social security 677,289 540,095
Other creditors 302,397 318,081
979,686 858,176

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr and Mrs G P Savage.