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REGISTERED NUMBER: 06911410 (England and Wales)








Unaudited Financial Statements

for the Year Ended 30 September 2024

for

CPRG Limited

CPRG Limited (Registered number: 06911410)






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

Chartered Accountants' Report 9

CPRG Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: P H Ramsey
C Gilbertson





REGISTERED OFFICE: Maxwell House
Liverpool Innovation Park
360 Edge Lane
Liverpool
Merseyside
L7 9NJ





REGISTERED NUMBER: 06911410 (England and Wales)





ACCOUNTANTS: Jonathan Ford & Co Limited
Chartered Accountants
Maxwell House
Liverpool Innovation Park
Liverpool
Merseyside
L7 9NJ

CPRG Limited (Registered number: 06911410)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 607 1,092
Investments 6 1,075,840 1,075,840
1,076,447 1,076,932

CURRENT ASSETS
Debtors 7 236,180 766,016
Cash at bank 51,119 12,826
287,299 778,842
CREDITORS
Amounts falling due within one year 8 893,951 1,389,811
NET CURRENT LIABILITIES (606,652 ) (610,969 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

469,795

465,963

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 9 (90,938 ) (90,938 )
Retained earnings 560,633 556,801
SHAREHOLDERS' FUNDS 469,795 465,963

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 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.

CPRG Limited (Registered number: 06911410)

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 Board of Directors and authorised for issue on 12 August 2025 and were signed on its behalf by:





P H Ramsey - Director


CPRG Limited (Registered number: 06911410)

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

1. STATUTORY INFORMATION

CPRG 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
Since CPRG Limited is subject to the small companies regime, group accounts have not been prepared. The financial statements, therefore, contain information about CPRG Limited as an individual company and do not contain consolidated financial information as the parent of a group.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

CPRG Limited (Registered number: 06911410)

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

3. ACCOUNTING POLICIES - continued

Significant judgements and estimates
The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

(i) Fair value of fixed asset investments

The company makes an estimate of the fair value of its investments. When assessing fair value of investments in subsidiaries, management considers factors including the financing and profitability of the subsidiaries.

(ii) Fair value of investment property

The company makes an estimate of the fair value of its investment property. Since the property investment company is in administration, the directors assess fair value according to the content of the administrator's publicly-filed reports.

Turnover
Turnover represents value of services, net of value added tax, provided during the year. Income is recognised when the right to consideration is received.

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 - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost. After initial recognition, investments in subsidiaries are measured at cost less any impairment.

Investment property
Investment properties are revalued annually with any surplus or deficit being dealt through profit and loss. No depreciation is provided in respect of investment properties.

Current tax
Current tax is the amount of income tax payable in respect of taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.


CPRG Limited (Registered number: 06911410)

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

3. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised on all timing differences at the reporting date except for certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted and that are expected to apply to the reversal of the timing difference.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 October 2023
and 30 September 2024 2,428
DEPRECIATION
At 1 October 2023 1,336
Charge for year 485
At 30 September 2024 1,821
NET BOOK VALUE
At 30 September 2024 607
At 30 September 2023 1,092

CPRG Limited (Registered number: 06911410)

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

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakin
£   
COST
At 1 October 2023
and 30 September 2024 1,075,840
NET BOOK VALUE
At 30 September 2024 1,075,840
At 30 September 2023 1,075,840

The directors have concluded that no revaluation of the company's investment in group undertakings is necessary and that the carrying amount is appropriate.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
30.9.24 30.9.23
£    £   
Trade debtors - 18,801
Amounts owed by group undertakings 167,619 95,895
Other debtors 68,561 651,320
236,180 766,016

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
30.9.24 30.9.23
£    £   
Trade creditors 3,368 3,369
Amounts owed to group undertakings 773,020 1,343,583
Tax 40,128 4,430
VAT 6,594 7,500
Directors' current accounts 70,241 30,329
Accrued expenses 600 600
893,951 1,389,811

CPRG Limited (Registered number: 06911410)

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

9. RESERVES
Revaluatio
reserve
£   
At 1 October 2023
and 30 September 2024 (90,938 )

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
P H Ramsey
Balance outstanding at start of year 54,522 -
Amounts advanced - 65,000
Amounts repaid (54,522 ) (10,478 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 54,522

The loan provided to the director is interest-free and repayable on demand. No guarantees have been given.

11. RELATED PARTY DISCLOSURES

Transactions with subsidiaries of the company
Management services with a value of £170,000 (2023: £708,667) were provided to non wholly-owned subsidiary companies during the year. The amount outstanding on the balance sheet date amounted to £18,801 (2023: £18,801). There are no set payment terms and no guarantees have been given.

At the balance sheet date, the company owed £611,908 (2023: £1,329,402) to non wholly-owned subsidiary companies. The loan is repayable on demand and interest is not being charged by the subsidiary companies. No guarantees have been given.

12. ULTIMATE CONTROLLING PARTY

The company is not controlled by any one individual.

13. SECURED DEBTS

The company's bankers have secured a debenture against all money and liabilities due from the company or the company's subsidiaries, whether now or in the future. The amount secured at the balance sheet date was £166,130 (2023: £176,250).

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
CPRG 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 Income Statement 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 CPRG Limited for the year ended 30 September 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 CPRG 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 CPRG Limited and state those matters that we have agreed to state to the Board of Directors of CPRG 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 CPRG Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CPRG 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 CPRG Limited. You consider that CPRG 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 CPRG 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.






Jonathan Ford & Co Limited
Chartered Accountants
Maxwell House
Liverpool Innovation Park
Liverpool
Merseyside
L7 9NJ


Date: .............................................