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Registered Number: 05743418
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 December 2024

for

C P M ( STOURBRIDGE ) LTD

Directors Sarah Jordan
Alexander Jordan
Christopher Jordan
Lucy Slater
Registered Number 05743418
Registered Office Valley House Eyemore Road
Trimpley
Bewdley
Worcestershire
DY12 1PG
Accountants Taylorhobbs Limited
Cherry Trees Barn
Walcot Lane
Pershore
WR10 2AL
Secretary Sarah Jordan
1
Principal activities
The companys principal activity during the year was that of holding investments, data and print management and breeding of livestock.
Directors
The directors who served the company throughout the year were as follows:
Sarah Jordan
Alexander Jordan
Christopher Jordan
Lucy Slater
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Christopher Jordan
Director

Date approved: 19 August 2025
2
Accountants report

You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................

Taylorhobbs Limited

Cherry Trees Barn
Walcot Lane
Pershore
WR10 2AL
19 August 2025
3
 
 
Notes
 
2024
£
  2023
£
Turnover 354    2,292 
Cost of sales (3,678)   (3,282)
Gross loss (3,324)   (990)
Administrative expenses (138,720)   (188,498)
Other operating income 166,365    159,452 
Operating profit/(loss) 24,321    (30,036)
Other interest receivable and similar income 62,151    140,917 
Amounts written off investments 7,493    (2,810)
Profit/(Loss) on ordinary activities before taxation 93,965    108,071 
Tax on profit on ordinary activities (18,801)   (20,106)
Profit/(Loss) for the financial year 75,164    87,965 
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 2,054,419    2,009,833 
Investments 5 1,292,856    1,478,128 
3,347,275    3,487,961 
Current assets      
Stocks 6 2,000    3,525 
Debtors 7 43,683    163,686 
Cash at bank and in hand 181,850    88,415 
227,533    255,626 
Creditors: amount falling due within one year 8 (29,987)   (30,741)
Net current assets 197,546    224,885 
 
Total assets less current liabilities 3,544,821    3,712,846 
Provisions for liabilities 9 (5,905)   (9,058)
Net assets 3,538,916    3,703,788 
 

Capital and reserves
     
Called up share capital 10 5    5 
Reserves 11 1,064    1,100 
Profit and loss account 3,537,847    3,702,683 
Shareholders' funds 3,538,916    3,703,788 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 19 August 2025 and were signed on its behalf by:


-------------------------------
Christopher Jordan
Director
5
  Equity share capital   Revaluation reserve   Retained Earnings   Total
£ £ £ £
At 01 January 2023 5  4,064,718  4,064,723 
Profit for the year 87,965  87,965 
Deferred taxation arising on the revaluation 1,100  1,100 
Total comprehensive income for the year 1,100  87,965  89,065 
Dividends (450,000) (450,000)
Total investments by and distributions to owners (450,000) (450,000)
At 31 December 2023 5  1,100  3,702,683  3,703,788 
At 01 January 2024 5  3,702,683  3,702,688 
Profit for the year 75,164  75,164 
Deferred taxation arising on the revaluation 1,064  1,064 
Total comprehensive income for the year 1,064  75,164  76,228 
Dividends (240,000) (240,000)
Total investments by and distributions to owners (240,000) (240,000)
At 31 December 2024 5  1,064  3,537,847  3,538,916 
6
General Information
C P M ( STOURBRIDGE ) LTD is a private company, limited by shares, registered in England and Wales, registration number 05743418, registration address Valley House Eyemore Road, Trimpley, Bewdley, Worcestershire, DY12 1PG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 20% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees and directors

Average number of employees during the year was 4 (2023 : 4).
3.

Intangible fixed assets

Cost Patents   Total
  £   £
At 01 January 2024 30,000    30,000 
Additions  
Disposals  
At 31 December 2024 30,000    30,000 
Amortisation
At 01 January 2024 30,000    30,000 
Charge for year  
On disposals  
At 31 December 2024 30,000    30,000 
Net book values
At 31 December 2024  
At 31 December 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Investment properties   Total
  £   £   £   £   £   £
At 01 January 2024 13,782      66,003    12,269    1,971,370    2,063,424 
Additions   71,006    515    4,122      75,643 
Disposals     (2,316)   (9,336)     (11,652)
At 31 December 2024 13,782    71,006    64,202    7,055    1,971,370    2,127,415 
Depreciation
At 01 January 2024 8,310      41,597    3,683      53,590 
Charge for year 821    17,752    3,575    1,222      23,370 
On disposals     (1,228)   (2,736)     (3,964)
At 31 December 2024 9,131    17,752    43,944    2,169      72,996 
Net book values
Closing balance as at 31 December 2024 4,651    53,254    20,258    4,886    1,971,370    2,054,419 
Opening balance as at 01 January 2024 5,472      24,406    8,586    1,971,369    2,009,833 


5.

Investments

Cost Other investments other than loans   Loans to participating interests   Total
  £   £   £
At 01 January 2024 928,127    550,000    1,478,127 
Additions 80,355    118,250    198,605 
Transfer to/from tangible fixed assets 32,503      32,503 
Disposals (29,650)   (135,750)   (165,400)
Revaluations 7,493      7,493 
At 31 December 2024 1,018,828    532,500    1,551,328 

6.

Stocks

2024
£
  2023
£
Stocks 2,000    3,525 
2,000    3,525 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 18,407    90,950 
Prepayments & Accrued Income 714   
Other Debtors 500    34,005 
Tax 1,772    1,772 
PAYE & Social Security 279    272 
Directors' Current Accounts 44    15,337 
21,716    142,336 

7.

Debtors: amounts falling due after one year

2024
£
  2023
£
Amount Owed by Group Undertakings 21,967    21,350 
21,967    21,350 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 1    2,000 
Corporation Tax 20,659    24,197 
Accrued Expenses 8,205    3,000 
Other Creditors 1,122    1,114 
VAT   430 
29,987    30,741 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 5,905    9,058 
5,905    9,058 

10.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
260 A Ordinary shares of £0.005 each  
600 B Ordinary shares of £0.005 each  
140 C Ordinary shares of £0.005 each  
 

11.

Reserves

2024
£
  2023
£
Deferred Tax Provided on Revaluation 1,064    1,100 
1,064    1,100 

12.

Ultimate Controlling Party

The company's ultimate controlling party is CPM Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.


7