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REGISTERED NUMBER: 08101724 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

CPA SURVEYORS LIMITED

CPA SURVEYORS LIMITED (REGISTERED NUMBER: 08101724)

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


CPA SURVEYORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: Mr R P Jordan
Mr W R Vernon
Mr D S Page
Mr R A Page





REGISTERED OFFICE: Hamilton Office Park
31 High View Close
Leicester
Leicestershire
LE4 9LJ





REGISTERED NUMBER: 08101724 (England and Wales)





ACCOUNTANTS: TC Group
31 High View Close
Hamilton Office Park
Leicester
Leicestershire
LE4 9LJ

CPA SURVEYORS LIMITED (REGISTERED NUMBER: 08101724)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 9,116 6,160
9,116 6,160

CURRENT ASSETS
Debtors 6 285,915 285,563
Cash at bank 37,158 47,415
323,073 332,978
CREDITORS
Amounts falling due within one year 7 33,062 43,944
NET CURRENT ASSETS 290,011 289,034
TOTAL ASSETS LESS CURRENT LIABILITIES 299,127 295,194

CREDITORS
Amounts falling due after more than one
year

8

(31,283

)

(36,827

)

PROVISIONS FOR LIABILITIES (2,279 ) (1,170 )
NET ASSETS 265,565 257,197

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 265,465 257,097
265,565 257,197

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.

CPA SURVEYORS LIMITED (REGISTERED NUMBER: 08101724)

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 18 February 2025 and were signed on its behalf by:





Mr R P Jordan - Director


CPA SURVEYORS LIMITED (REGISTERED NUMBER: 08101724)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024


1. STATUTORY INFORMATION

CPA Surveyors 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.

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

Goodwill
Goodwill has been fully amortised and no write down is applicable.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost and 10% on cost

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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

CPA SURVEYORS LIMITED (REGISTERED NUMBER: 08101724)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 400,000
AMORTISATION
At 1 June 2023
and 31 May 2024 400,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 June 2023 12,576
Additions 5,820
At 31 May 2024 18,396
DEPRECIATION
At 1 June 2023 6,416
Charge for year 2,864
At 31 May 2024 9,280
NET BOOK VALUE
At 31 May 2024 9,116
At 31 May 2023 6,160

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 20,874 28,522
Amounts owed by group undertakings 264,428 255,732
Other debtors 613 1,309
285,915 285,563

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,499 7,050
Taxation and social security 13,907 19,529
Other creditors 14,656 17,365
33,062 43,944

CPA SURVEYORS LIMITED (REGISTERED NUMBER: 08101724)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 31,283 36,827

9. RELATED PARTY DISCLOSURES

Included in other creditors are director loans of £nil(2023 £1,114). The loans are interest free and repayable on demand.

Included in debtors are loans to companies with directors in common. At the year end the companies were owed £264,428 (2023 £255,732). Intercompany management fees of £185,000 (2023 £185,000) were charged to CPA Surveyors Limited by a company with Directors in common control.