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REGISTERED NUMBER: OC351718 (England and Wales)














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: C P Christou
Mrs M Christou





REGISTERED OFFICE: Regal House, Second Floor
1138 High Road
Whetstone
London
N20 0RA





REGISTERED NUMBER: OC351718 (England and Wales)





ACCOUNTANTS: Michael Filiou Ltd
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 4,552 6,069

CURRENT ASSETS
Stocks 12,000 12,000
Debtors 265,732 277,983
Cash at bank 655,840 954,314
933,572 1,244,297
CREDITORS
Amounts falling due within one year 727,861 1,026,060
NET CURRENT ASSETS 205,711 218,237
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 LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2025.

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 have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 5 April 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 24 July 2025 and were signed by:




C P Christou - Designated member




Mrs M Christou - Designated member


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

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 2 (2024 - 2 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 6 April 2024
and 5 April 2025 21,926
DEPRECIATION
At 6 April 2024 15,857
Charge for year 1,517
At 5 April 2025 17,374
NET BOOK VALUE
At 5 April 2025 4,552
At 5 April 2024 6,069

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.