REGISTERED NUMBER: 11065152 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

CPI Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms D Horner

REGISTERED OFFICE:

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

REGISTERED NUMBER:

11065152 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Tangible assets

4

2,003

2,541

Investments

5

50,000

50,000

52,003

52,541

CURRENT ASSETS

Debtors

6

10,000

10,000

Cash at bank

9,264

13,269

19,264

23,269

CREDITORS

Amounts falling due within one year

7

11,994

38,787

NET CURRENT ASSETS/(LIABILITIES)

7,270

(15,518

)

TOTAL ASSETS LESS CURRENT LIABILITIES

59,273

37,023

PROVISIONS FOR LIABILITIES

8

381

483

NET ASSETS

58,892

36,540

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

58,891

36,539

SHAREHOLDERS' FUNDS

58,892

36,540

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 9 September 2025 and were signed by:

Ms D Horner - Director

1.	STATUTORY INFORMATION

CPI Solutions 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Books & journals

-

33% on cost

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

10,093

DEPRECIATION

At 1 July 2024

7,552

Charge for year

538

At 30 June 2025

8,090

NET BOOK VALUE

At 30 June 2025

2,003

At 30 June 2024

2,541

5.	INVESTMENTS

Shares in

group

undertaki

£

COST

At 1 July 2024

and 30 June 2025

50,000

NET BOOK VALUE

At 30 June 2025

50,000

At 30 June 2024

50,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,000

10,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

2,963

-

Other creditors

9,031

38,787

11,994

38,787

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

381

483

Deferred

tax

£

Balance at 1 July 2024

483

Provided during year

(102

)

Balance at 30 June 2025

381