| REGISTERED NUMBER: |
| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| FOR |
| C P CHRISTOU LLP |
| REGISTERED NUMBER: |
| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| FOR |
| C P CHRISTOU LLP |
| C P CHRISTOU LLP (REGISTERED NUMBER: OC351718) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| Page |
| General Information | 1 |
| Abridged Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| C P CHRISTOU LLP |
| GENERAL INFORMATION |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| DESIGNATED MEMBERS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| www.michaelfiliou.com |
| Salisbury House |
| 81 High Street |
| Potters Bar |
| Hertfordshire |
| EN6 5AS |
| C P CHRISTOU LLP (REGISTERED NUMBER: OC351718) |
| ABRIDGED STATEMENT OF FINANCIAL POSITION |
| 5 APRIL 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| and |
| NET ASSETS ATTRIBUTABLE TO MEMBERS |
210,263 |
224,306 |
| LOANS AND OTHER DEBTS DUE TO MEMBERS |
7 |
210,263 |
224,306 |
| TOTAL MEMBERS' INTERESTS |
| Loans and other debts due to members | 7 | 210,263 | 224,306 |
| The members acknowledge their responsibilities for: |
| (a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP. |
| C P CHRISTOU LLP (REGISTERED NUMBER: OC351718) |
| ABRIDGED STATEMENT OF FINANCIAL POSITION - continued |
| 5 APRIL 2025 |
| The financial statements were approved by the members of the LLP and authorised for issue on |
| C P CHRISTOU LLP (REGISTERED NUMBER: OC351718) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 1. | STATUTORY INFORMATION |
| C P Christou LLP is a limited liability partnership, registered in England and Wales. The LLP's registered number is OC351718 and registered office address is Regal House, Second Floor, 1138 High Road, Whetstone, London N20 0RA. |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have been prepared under the historical cost basis. |
| The financial statements are presented in Sterling (£) which is the functional currency of the LLP. |
| Turnover |
| Turnover represents amounts receivable for services net of value added tax and trade discounts. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the asset capable of operating as intended. |
| The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable. |
| Impairment of assets |
| The LLP assess at each reporting date whether an asset may be impaired. If any such indication exists the LLP estimates the recoverable amount of the assets. If it is not possible to estimate the recoverable amount of the individual asset, the LLP estimates the recoverable amount of the cash-generating unit to which the asset belongs. The recoverable amount of an asset or cash-generating unit is the higher of its fair value less costs to sell and its value in use. If the recoverable amount is less than its carrying amount, the carrying amount of the asset is impaired and it is reduced to its recoverable amount through an impairment in profit and loss unless the asset is carried at a revalued amount where the impairment loss of a revalued asset is a revaluation decrease. |
| An impairment loss recognised for all assets, is reversed in a subsequent period only if the reasons for the impairment have ceased to apply. |
| Work in progress |
| Work in progress is valued at the lower of costs and net amount recoverable on contracts. |
| C P CHRISTOU LLP (REGISTERED NUMBER: OC351718) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Hire purchase and leasing commitments |
| Rentals payable under operation leases are charged to profit or loss on a straight-line basis over the lease term. |
| Pension costs |
| The company contributes to individual employee's workplace personal pension plans. Contributions payable are charged to the income statement in the period to which they relate to. The assets of the plan are held separately from those of the company in independently administered funds. |
| 4. | EMPLOYEE INFORMATION |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Totals |
| £ |
| COST |
| At 6 April 2024 |
| and 5 April 2025 |
| DEPRECIATION |
| At 6 April 2024 |
| Charge for year |
| At 5 April 2025 |
| NET BOOK VALUE |
| At 5 April 2025 |
| At 5 April 2024 |
| 6. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Loans | 16,708 | 15,789 |
| C P CHRISTOU LLP (REGISTERED NUMBER: OC351718) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 5 APRIL 2025 |
| 7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |
| 2025 | 2024 |
| £ | £ |
| Amounts owed to members in respect of profits | 210,263 | 224,306 |
| Falling due within one year | 210,263 | 224,306 |
| In the event of a winding up the amounts in "Loans and other debts due to members" will rank equally with unsecured creditors. |