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REGISTERED NUMBER: 04312288 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

C. P. GENERAL SERVICES LIMITED

C. P. GENERAL SERVICES LIMITED (REGISTERED NUMBER: 04312288)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

C. P. GENERAL SERVICES LIMITED

Company Information
for the Year Ended 31 December 2024







DIRECTORS: C S Phillips
Mrs L H Phillips





SECRETARY: C S Phillips





REGISTERED OFFICE: Unit 7 Maritime Court
Bedwas House Industrial Estate
Bedwas
CAERPHILLY
CF83 8HU





REGISTERED NUMBER: 04312288 (England and Wales)





ACCOUNTANTS: James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY

C. P. GENERAL SERVICES LIMITED (REGISTERED NUMBER: 04312288)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 19,110
Tangible assets 5 465,978 454,691
465,978 473,801

CURRENT ASSETS
Stocks 2,405 2,625
Debtors 6 68,215 70,803
Cash at bank 492,005 509,678
562,625 583,106
CREDITORS
Amounts falling due within one year 7 308,513 378,391
NET CURRENT ASSETS 254,112 204,715
TOTAL ASSETS LESS CURRENT
LIABILITIES

720,090

678,516

CREDITORS
Amounts falling due after more than one
year

8

(189,008

)

(198,743

)

PROVISIONS FOR LIABILITIES (64,841 ) (60,760 )
NET ASSETS 466,241 419,013

CAPITAL AND RESERVES
Called up share capital 100 50
Capital redemption reserve 50 50
Retained earnings 466,091 418,913
SHAREHOLDERS' FUNDS 466,241 419,013

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

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

C. P. GENERAL SERVICES LIMITED (REGISTERED NUMBER: 04312288)

Balance Sheet - continued
31 December 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 4 March 2025 and were signed on its behalf by:





C S Phillips - Director


C. P. GENERAL SERVICES LIMITED (REGISTERED NUMBER: 04312288)

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

1. STATUTORY INFORMATION

C. P. General Services 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, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

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.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

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.
Freehold property - 2% on cost
Improvements to property - 5% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost and 25% on reducing balance
Computer equipment - 33% on cost

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.

C. P. GENERAL SERVICES LIMITED (REGISTERED NUMBER: 04312288)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 31 (2023 - 31 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 January 2024
and 31 December 2024 191,091 25,000 216,091
AMORTISATION
At 1 January 2024 171,981 25,000 196,981
Amortisation for year 19,110 - 19,110
At 31 December 2024 191,091 25,000 216,091
NET BOOK VALUE
At 31 December 2024 - - -
At 31 December 2023 19,110 - 19,110

C. P. GENERAL SERVICES LIMITED (REGISTERED NUMBER: 04312288)

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

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 January 2024 251,848 19,935 25,852
Additions - - -
Disposals - - -
At 31 December 2024 251,848 19,935 25,852
DEPRECIATION
At 1 January 2024 40,195 5,653 25,852
Charge for year 5,037 997 -
Eliminated on disposal - - -
At 31 December 2024 45,232 6,650 25,852
NET BOOK VALUE
At 31 December 2024 206,616 13,285 -
At 31 December 2023 211,653 14,282 -

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 18,603 585,961 25,621 927,820
Additions - 112,841 - 112,841
Disposals - (49,453 ) - (49,453 )
At 31 December 2024 18,603 649,349 25,621 991,208
DEPRECIATION
At 1 January 2024 18,603 358,013 24,813 473,129
Charge for year - 95,036 483 101,553
Eliminated on disposal - (49,452 ) - (49,452 )
At 31 December 2024 18,603 403,597 25,296 525,230
NET BOOK VALUE
At 31 December 2024 - 245,752 325 465,978
At 31 December 2023 - 227,948 808 454,691

C. P. GENERAL SERVICES LIMITED (REGISTERED NUMBER: 04312288)

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

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 January 2024 404,053
Additions 112,841
Disposals (12,275 )
Transfer to ownership (113,922 )
At 31 December 2024 390,697
DEPRECIATION
At 1 January 2024 176,105
Charge for year 79,598
Eliminated on disposal (12,275 )
Transfer to ownership (98,483 )
At 31 December 2024 144,945
NET BOOK VALUE
At 31 December 2024 245,752
At 31 December 2023 227,948

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 62,734 66,361
Other debtors 5,481 4,442
68,215 70,803

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 23,278 23,278
Hire purchase contracts 89,134 85,076
Trade creditors 56,624 60,591
Taxation and social security 127,376 149,787
Other creditors 12,101 59,659
308,513 378,391

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans 40,303 63,925
Hire purchase contracts 148,705 134,818
189,008 198,743

C. P. GENERAL SERVICES LIMITED (REGISTERED NUMBER: 04312288)

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

9. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.12.23
£    £   
Bank loans 63,581 87,203
Hire purchase contracts 237,839 219,894
301,420 307,097

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£    £   
C S Phillips
Balance outstanding at start of year (52,010 ) (189 )
Amounts advanced 52,010 189
Amounts repaid - (52,010 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (52,010 )

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £91,400 (2023 - £88,400) were paid to the directors .

12. ULTIMATE CONTROLLING PARTY

The controlling party is C S Phillips.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
C. P. General Services Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C. P. General Services Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C. P. General Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C. P. General Services Limited and state those matters that we have agreed to state to the Board of Directors of C. P. General Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C. P. General Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C. P. General Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C. P. General Services Limited. You consider that C. P. General Services 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 financial statements of C. P. General Services 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 financial statements.






James de Frias
Chartered Accountants
Llanover House
Llanover Road
Pontypridd
Rhondda Cynon Taff
CF37 4DY


4 March 2025