Company registration number: 08399428
Unaudited financial statements
for the year ended 28 February 2025
for
C.p. Wisher Limited
Pages for filing with the Registrar
Company registration number: 08399428
C.p. Wisher Limited
Balance sheet
as at 28 February 2025
28 Feb 25 29 Feb 24
Note £ £ £ £
Fixed assets
Tangible assets 4 23,639 5,941
23,639 5,941
Current assets
Stocks 800 750
Debtors 148,432 126,898
Cash at bank and in hand 340,748 267,643
489,980 395,291
Creditors: amounts falling due within one
year
(75,590) (76,101)
Net current assets 414,390 319,190
Total assets less current liabilities 438,029 325,131
Provisions for liabilities (6,264) (1,574)
NET ASSETS 431,765 323,557
Capital and reserves
Called up share capital 1 1
Profit and loss account 431,764 323,556
TOTAL EQUITY 431,765 323,557
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08399428
C.p. Wisher Limited
Balance sheet - continued
as at 28 February 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr C Wisher, Director
27 May 2025
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C.p. Wisher Limited
Notes to the financial statements
for the year ended 28 February 2025
1 Company information
C.p. Wisher Limited is a private company registered in England and Wales. Its registered number is 08399428. The company is limited by shares. Its registered office is Sterling House, 7 Ashford Road, Maidstone, Kent, ME14 5BJ.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Fixtures & fittings - 15% reducing balance
Computer equipment - 33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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C.p. Wisher Limited
Notes to the financial statements - continued
for the year ended 28 February 2025
2 Accounting policies - continued
Financial instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 3 (2024 - 1).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 March 2024 15,769
Additions 20,405
At 28 February 2025 36,174
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C.p. Wisher Limited
Notes to the financial statements - continued
for the year ended 28 February 2025
4 Tangible fixed assets - continued
Depreciation
At 1 March 2024 9,828
Charge for year 2,707
At 28 February 2025 12,535
Net book value
At 28 February 2025 23,639
At 29 February 2024 5,941
5 Off-balance sheet arrangements
Minimum lease payments under non-cancellable leases falling due within 1 year total £9,600 (2024 - £9,600)
6 Controlling party
The director, Mr C P Wisher, controls the company by virtue of his shareholding.
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