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REGISTERED NUMBER: 11975847 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 May 2024

for

CPH Properties Ltd

CPH Properties Ltd (Registered number: 11975847)

Contents of the Financial Statements
for the Year Ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CPH Properties Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mrs H L Ackroyd
C S Ackroyd





SECRETARY:





REGISTERED OFFICE: 61 Wakefield Road
Hipperholme
Halifax
West Yorkshire
HX3 8AQ





REGISTERED NUMBER: 11975847 (England and Wales)





ACCOUNTANTS: Lindley Adams Limited Chartered Accountants
28 Prescott Street
Halifax
West Yorkshire
HX1 2LG

CPH Properties Ltd (Registered number: 11975847)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,734 18,312

CURRENT ASSETS
Stocks 331,226 331,864
Debtors 5 15,785 13,406
347,011 345,270
CREDITORS
Amounts falling due within one year 6 178,347 139,798
NET CURRENT ASSETS 168,664 205,472
TOTAL ASSETS LESS CURRENT
LIABILITIES

182,398

223,784

CREDITORS
Amounts falling due after more than one
year

7

241,839

251,025
NET LIABILITIES (59,441 ) (27,241 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (59,541 ) (27,341 )
(59,441 ) (27,241 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

CPH Properties Ltd (Registered number: 11975847)

Balance Sheet - continued
31 May 2024


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 23 January 2025 and were signed on its behalf by:





Mrs H L Ackroyd - Director


CPH Properties Ltd (Registered number: 11975847)

Notes to the Financial Statements
for the Year Ended 31 May 2024


1. STATUTORY INFORMATION

CPH Properties Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2023 - 2 ) .

CPH Properties Ltd (Registered number: 11975847)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024


4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 June 2023
and 31 May 2024 24,416
DEPRECIATION
At 1 June 2023 6,104
Charge for year 4,578
At 31 May 2024 10,682
NET BOOK VALUE
At 31 May 2024 13,734
At 31 May 2023 18,312

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 15,129 12,479
VAT 340 248
Prepayments 316 679
15,785 13,406

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 12,467 12,493
Other loans 5,556 6,000
Hire purchase contracts 4,964 4,963
Trade creditors 839 1,591
Tax - 1,036
Social security and other taxes 515 -
Directors Loan Account 69,534 40,443
Inter Company Loan 83,722 72,572
Accruals and deferred income 750 700
178,347 139,798

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Other loans - 1-2 years 228,603 232,825
Hire purchase contracts 13,236 18,200
241,839 251,025