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REGISTERED NUMBER: 11974134 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 May 2023

for

CP MONUMENT LIMITED

CP MONUMENT LIMITED (REGISTERED NUMBER: 11974134)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MAY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CP MONUMENT LIMITED

Company Information
FOR THE YEAR ENDED 31 MAY 2023







Director: Mr C P Jones





Registered office: 1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ





Registered number: 11974134 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

CP MONUMENT LIMITED (REGISTERED NUMBER: 11974134)

Balance Sheet
31 MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 1,170,000 665,113

CURRENT ASSETS
Cash at bank 58,200 101,267

CREDITORS
Amounts falling due within one year 5 472,634 359,292
NET CURRENT LIABILITIES (414,434 ) (258,025 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

755,566

407,088

CREDITORS
Amounts falling due after more than one year 6 (662,885 ) (425,650 )

PROVISIONS FOR LIABILITIES 8 (38,409 ) -
NET ASSETS/(LIABILITIES) 54,272 (18,562 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 115,226 -
Retained earnings (61,054 ) (18,662 )
SHAREHOLDERS' FUNDS 54,272 (18,562 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 director and authorised for issue on 23 January 2024 and were signed by:





Mr C P Jones - Director


CP MONUMENT LIMITED (REGISTERED NUMBER: 11974134)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MAY 2023

1. STATUTORY INFORMATION

CP Monument 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 June 2022 665,113
Additions 351,252
Revaluations 153,635
At 31 May 2023 1,170,000
NET BOOK VALUE
At 31 May 2023 1,170,000
At 31 May 2022 665,113

CP MONUMENT LIMITED (REGISTERED NUMBER: 11974134)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2023

4. INVESTMENT PROPERTY - continued

Fair value at 31 May 2023 is represented by:
£   
Valuation in 2023 153,635
Cost 1,016,365
1,170,000

If the properties had not been revalued they would have been included at the following historical cost:

31.5.23 31.5.22
£    £   
Cost 1,016,365 665,113

The investment properties were valued on open market basis basis on 31 May 2023 by the director. .

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Amounts owed to participating interests 184,282 97,282
Other creditors 288,352 262,010
472,634 359,292

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans 662,885 425,650

7. SECURED DEBTS

Bank loans are secured by a fixed and floating charge over the assets of the company.

8. PROVISIONS FOR LIABILITIES
31.5.23 31.5.22
£    £   
Deferred tax 38,409 -

Deferred
tax
£   
Utilised during year 38,409
Balance at 31 May 2023 38,409

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
100 Ordinary £1.00 100 100

CP MONUMENT LIMITED (REGISTERED NUMBER: 11974134)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2023

10. RESERVES
Fair
value
reserve
£   
Transfer to fair value reserve 115,226

At 31 May 2023 115,226