Company Registration No. 08330742 (England and Wales)
CPCA LIMITED
Unaudited accounts
for the year ended 31 December 2023
CPCA LIMITED
Unaudited accounts
Contents
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
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
CPCA LIMITED
Statement of financial position
as at 31 December 2023
Investments
195,165
177,230
Cash at bank and in hand
13,250
13,831
Creditors: amounts falling due within one year
(11,398)
(11,397)
Net current assets
1,940
2,522
Net assets
197,105
179,752
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
CPCA LIMITED
Notes to the Accounts
for the year ended 31 December 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
Fair value adjustments
19,494
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.
Amounts falling due within one year
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
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).