IRIS Accounts Production v24.3.2.46 03143282 director 28.6.23 27.6.24 27.6.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh031432822023-06-27031432822024-06-27031432822023-06-282024-06-27031432822022-06-27031432822022-06-282023-06-27031432822023-06-2703143282ns15:EnglandWales2023-06-282024-06-2703143282ns14:PoundSterling2023-06-282024-06-2703143282ns10:Director12023-06-282024-06-2703143282ns10:PrivateLimitedCompanyLtd2023-06-282024-06-2703143282ns10:SmallEntities2023-06-282024-06-2703143282ns10:AuditExempt-NoAccountantsReport2023-06-282024-06-2703143282ns10:SmallCompaniesRegimeForDirectorsReport2023-06-282024-06-2703143282ns10:SmallCompaniesRegimeForAccounts2023-06-282024-06-2703143282ns10:FullAccounts2023-06-282024-06-2703143282ns10:CompanySecretary12023-06-282024-06-2703143282ns10:RegisteredOffice2023-06-282024-06-2703143282ns5:CurrentFinancialInstruments2024-06-2703143282ns5:CurrentFinancialInstruments2023-06-2703143282ns5:ShareCapital2024-06-2703143282ns5:ShareCapital2023-06-2703143282ns5:RetainedEarningsAccumulatedLosses2024-06-2703143282ns5:RetainedEarningsAccumulatedLosses2023-06-2703143282ns5:CurrentFinancialInstruments2023-06-282024-06-2703143282ns5:RetainedEarningsAccumulatedLosses2023-06-2703143282ns5:RetainedEarningsAccumulatedLosses2023-06-282024-06-27
REGISTERED NUMBER: 03143282 (England and Wales)










Unaudited Financial Statements

for the Year Ended 27 June 2024

for

Cputer Invest Ltd

Cputer Invest Ltd (Registered number: 03143282)






Contents of the Financial Statements
for the Year Ended 27 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cputer Invest Ltd

Company Information
for the Year Ended 27 June 2024







DIRECTOR: D.F. Puttock



SECRETARY: D.F. Puttock



REGISTERED OFFICE: Cherry Garden Cottage
Slaughams Ghyll
Sheep Plain
Crowborough
East Sussex
TN6 3ST



REGISTERED NUMBER: 03143282 (England and Wales)



ACCOUNTANTS: Ward Mackenzie Ltd
Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS



BANKERS: Clydesdale Bank plc
91 Gresham Street
London
EC2V 7BL

Cputer Invest Ltd (Registered number: 03143282)

Balance Sheet
27 June 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 73 73
Investments 5 12,755 12,755
Cash at bank 174,766 175,642
187,594 188,470
CREDITORS
Amounts falling due within one year 6 (2,567 ) (2,548 )
NET CURRENT ASSETS 185,027 185,922
TOTAL ASSETS LESS CURRENT
LIABILITIES

185,027

185,922

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7 184,927 185,822
SHAREHOLDERS' FUNDS 185,027 185,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 June 2024 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 10 February 2025 and were signed by:





D.F. Puttock - Director


Cputer Invest Ltd (Registered number: 03143282)

Notes to the Financial Statements
for the Year Ended 27 June 2024

1. STATUTORY INFORMATION

Cputer Invest 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

DEFERRED TAX
Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date as these are considered immaterial.

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 73 73

The directors consider the carrying value of trade and other receivables approximate to their fair values.

5. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 12,755 12,755

In the opinion of the director, the aggregate value of the company's investment in subsidiary undertakings is not less than the amount included in the balance sheet.

The company has a wholly owned subsidiary, Mandrion Data AB, a Swedish incorporated company with 500 issued ordinary shares.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 2,567 2,548

The directors consider the carrying amounts of current liabilities approximate to their fair values.

Cputer Invest Ltd (Registered number: 03143282)

Notes to the Financial Statements - continued
for the Year Ended 27 June 2024

7. RESERVES
Retained
earnings
£   

At 28 June 2023 185,822
Deficit for the year (895 )
At 27 June 2024 184,927

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Isle of Man Assurance Limited.