Registration number: 08616256

CPC Consultants Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

CPC Consultants Ltd

Company Information

Director

Mr Christopher Paul Cheney

Registered office

Flat 5 Rosemont Lower Woodfield Road Torquay TQ1 2JY

Accountants

Neil Wilson & Co Chartered Accountants Bank Chambers 260-262 Union Street Torquay Devon TQ2 5QU

CPC Consultants Ltd

(Registration number: 08616256)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	99	133
Current assets
Debtors	5	-	10,000
Cash at bank and in hand		114	114
		114	10,114
Creditors: Amounts falling due within one year	6	(43,425)	(46,692)
Net current liabilities		(43,311)	(36,578)
Total assets less current liabilities		(43,212)	(36,445)
Provisions for liabilities		(19,269)	(19,269)
Net liabilities		(62,481)	(55,714)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(62,581)	(55,814)
Shareholders' deficit		(62,481)	(55,714)

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 September 2025
 

......................................... Mr Christopher Paul Cheney Director

CPC Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Flat 5 Rosemont
Lower Woodfield Road
Torquay
TQ1 2JY

These financial statements were authorised for issue by the director on 5 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% Reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

CPC Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

CPC Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2024	1,504	1,504
At 31 May 2025	1,504	1,504
Depreciation
At 1 June 2024	1,371	1,371
Charge for the year	34	34
At 31 May 2025	1,405	1,405
Carrying amount
At 31 May 2025	99	99
At 31 May 2024	133	133

5

Debtors

Current	2025 £	2024 £
Other debtors	-	10,000
	-	10,000

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	892
Taxation and social security	26,626	25,823
Accruals and deferred income	1,050	1,050
Other creditors	15,749	18,927
	43,425	46,692

7	Share capital

Allotted, called up and fully paid shares

CPC Consultants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Related party transactions

Transactions with the director

2025	At 1 June 2024 £	Repayments by director £	At 31 May 2025 £
Mr Christopher Paul Cheney
Loan from director	(18,927)	3,178	(15,749)

2024	At 1 June 2023 £	Repayments by director £	At 31 May 2024 £
Mr Christopher Paul Cheney
Loan from director	(8,967)	(9,960)	(18,927)

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	5,000	5,000