REGISTERED NUMBER: 07989301 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

50 CPR Limited

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

6

Fixed assets

Tangible assets

4

158

386

Current assets

Debtors

5

20,064

32,017

Cash at bank

49,296

32,630

69,360

64,647

Creditors

Amounts falling due within one year

6

35,868

35,623

Net current assets

33,492

29,024

Total assets less current liabilities

33,650

29,410

Capital and reserves

Called up share capital

7

100

100

Retained earnings

33,550

29,310

Shareholders' funds

33,650

29,410

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mr T S Cooper - Director

1.	STATUTORY INFORMATION

50 CPR Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07989301

Registered office:

50 Clifton Park Road

Clifton

Bristol

BS8 3HN

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 represents amounts receivable for services provided in the normal course of business, excluding value added tax.

Revenue from consultancy services is recognised by reference to the stage of completion of the engagement at the reporting date when the outcome of the engagement can be estimated reliably. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of recoverable costs incurred.

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax.

Income invoiced in advance of services performed is treated as deferred income and recognised as turnover in the period when the services are provided.

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 -

33% on cost

Office equipment -

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Office

and

equipment

fittings

Totals

£

£

£

Cost

At 1 April 2024

and 31 March 2025

1,868

161

2,029

Depreciation

At 1 April 2024

1,482

161

1,643

Charge for year

228

-

228

At 31 March 2025

1,710

161

1,871

Net book value

At 31 March 2025

158

-

158

At 31 March 2024

386

-

386

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

19,965

31,918

Other debtors

99

99

20,064

32,017

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

27,536

28,317

Other creditors

8,332

7,306

35,868

35,623

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the following amounts were owed to related parties:

Mr T Cooper (director and shareholder)

£3,368

Mrs S Cooper (director and shareholder)

£3,368

The loans were interest free, unsecured and carry no fixed term of repayment.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.