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REGISTERED NUMBER: 03974122 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

CPD Solutions Limited

CPD Solutions Limited (Registered number: 03974122)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CPD Solutions Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Dr SN Coughlan





REGISTERED OFFICE: Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR





REGISTERED NUMBER: 03974122 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

CPD Solutions Limited (Registered number: 03974122)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 293,346 347,965

CURRENT ASSETS
Debtors 5 1,808,915 1,903,395
Cash at bank and in hand 597,750 392,989
2,406,665 2,296,384
CREDITORS
Amounts falling due within one year 6 1,068,345 1,023,241
NET CURRENT ASSETS 1,338,320 1,273,143
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,631,666

1,621,108

CREDITORS
Amounts falling due after more than one
year

7

(247,827

)

(122,978

)

PROVISIONS FOR LIABILITIES (56,894 ) (74,825 )
NET ASSETS 1,326,945 1,423,305

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,326,845 1,423,205
1,326,945 1,423,305

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

CPD Solutions Limited (Registered number: 03974122)

Balance Sheet - continued
30 September 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 director and authorised for issue on 10 April 2025 and were signed by:





Dr SN Coughlan - Director


CPD Solutions Limited (Registered number: 03974122)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

CPD Solutions 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.

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.
Land and buildings - 10% on cost
Plant and machinery etc - 33% on cost, 25% on reducing balance and 14% 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.

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.

CPD Solutions Limited (Registered number: 03974122)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 16 (2023 - 17 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 October 2023 116,273 762,895 879,168
Additions 625 35,025 35,650
Disposals - (500 ) (500 )
At 30 September 2024 116,898 797,420 914,318
DEPRECIATION
At 1 October 2023 61,400 469,803 531,203
Charge for year 8,121 81,834 89,955
Eliminated on disposal - (186 ) (186 )
At 30 September 2024 69,521 551,451 620,972
NET BOOK VALUE
At 30 September 2024 47,377 245,969 293,346
At 30 September 2023 54,873 293,092 347,965

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£
COST
At 1 October 2023 147,565
Additions 15,697
Transfer to ownership (82,115 )
At 30 September 2024 81,147
DEPRECIATION
At 1 October 2023 64,807
Charge for year 24,215
Transfer to ownership (66,561 )
At 30 September 2024 22,461
NET BOOK VALUE
At 30 September 2024 58,686
At 30 September 2023 82,758

CPD Solutions Limited (Registered number: 03974122)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Trade debtors 444 898
Amounts owed by group undertakings 1,740,975 1,795,050
Other debtors 67,496 107,447
1,808,915 1,903,395

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Bank loans and overdrafts 84,257 50,000
Hire purchase contracts 16,314 24,014
Trade creditors 173,723 177,647
Taxation and social security 79,766 67,102
Other creditors 714,285 704,478
1,068,345 1,023,241

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£ £
Bank loans 211,314 83,333
Hire purchase contracts 36,513 39,645
247,827 122,978

8. ULTIMATE CONTROLLING PARTY

The issued share capital is held by CPD Solutions (Holdings) Limited, a company which is controlled by Dr S N Coughlan.