1 January 2023 false No description of principal activity Taxfiler 2024.5 08330742business:PrivateLimitedCompanyLtd2023-01-012023-12-31 083307422022-12-31 083307422023-01-012023-12-31 08330742business:AuditExemptWithAccountantsReport2023-01-012023-12-31 08330742business:FilletedAccounts2023-01-012023-12-31 083307422023-12-31 08330742business:Director12023-01-012023-12-31 08330742business:Director22023-01-012023-12-31 08330742business:RegisteredOffice2023-01-012023-12-31 083307422022-12-31 08330742core:WithinOneYear2023-12-31 08330742core:WithinOneYear2022-12-31 08330742core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 08330742core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 08330742core:InvestmentPropertiesRevaluationReservecore:PreviouslyStatedAmount2023-12-31 08330742core:InvestmentPropertiesRevaluationReservecore:PreviouslyStatedAmount2022-12-31 08330742core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 08330742core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 08330742core:PreviouslyStatedAmount2023-12-31 08330742core:PreviouslyStatedAmount2022-12-31 08330742business:SmallEntities2023-01-012023-12-31 08330742countries:EnglandWales2023-01-012023-12-31 08330742core:AdditionsToInvestments2023-12-31 08330742core:RevaluationsIncreaseDecreaseInInvestments2023-12-31 08330742core:DisposalsRepaymentsInvestments2023-12-31 083307422022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 08330742 (England and Wales)
CPCA LIMITED Unaudited accounts for the year ended 31 December 2023
CPCA LIMITED Unaudited accounts Contents
Page
- 2 -
CPCA LIMITED Company Information for the year ended 31 December 2023
Directors
Mrs C Bain Mr P Jackson
Company Number
08330742 (England and Wales)
Registered Office
46 CROSSGATE MEWS STOCKPORT GREATER MANCHESTER SK4 3AP ENGLAND
Accountants
Ruth Elliott & Co 50 Park Lane Hartford Northwich Cheshire CW8 1PY
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CPCA LIMITED for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CPCA LIMITED for the year ended 31 December 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of CPCA LIMITED, as a body, in accordance with the terms of our engagement letter dated 8 February 2023. Our work has been undertaken solely to prepare for your approval the accounts of CPCA LIMITED and state those matters that we have agreed to state to the Board of Directors of CPCA LIMITED, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CPCA LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CPCA LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CPCA LIMITED. You consider that CPCA LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CPCA LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Ruth Elliott & Co Chartered Accountants 50 Park Lane Hartford Northwich Cheshire CW8 1PY 22 July 2024
- 4 -
CPCA LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
195,165 
177,230 
Current assets
Debtors
88 
88 
Cash at bank and in hand
13,250 
13,831 
13,338 
13,919 
Creditors: amounts falling due within one year
(11,398)
(11,397)
Net current assets
1,940 
2,522 
Net assets
197,105 
179,752 
Capital and reserves
Called up share capital
101 
101 
Fair value reserve
4,943 
(22,373)
Profit and loss account
192,061 
202,024 
Shareholders' funds
197,105 
179,752 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by
Mr P Jackson Director Company Registration No. 08330742
- 5 -
CPCA LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
CPCA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08330742. The registered office is 46 CROSSGATE MEWS, STOCKPORT, GREATER MANCHESTER, SK4 3AP, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investments
Investments in shares and unit trust funds are included at fair value. Changes in fair value are recognised in profit or loss. Fair value is based on the portfolio valuation provided at year-end by the investment management firm
4
Investments
Other investments 
£ 
Valuation at 1 January 2023
177,230 
Additions
249 
Fair value adjustments
19,494 
Disposals
(1,808)
Valuation at 31 December 2023
195,165 
The investment is held through a Collective Investment Bond, this is a collection of single premium, unit linked whole of life contracts issued by Quilter Life & Pensions Limited. The bond is made up of 1000 identical policies, with the value of the investment divided equally across all the policies. The change in fair value is included in the profit and loss account within income from investments.
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
88 
88 
- 6 -
CPCA LIMITED Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
10,854 
10,853 
Accruals
544 
544 
11,398 
11,397 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 7 -