0 13 October 2025 false false false false false false false false false false true false false false false false false No description of principal activity 2024-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 1,508,468 216,334 1,724,802 1,724,802 1,508,468 xbrli:pure xbrli:shares iso4217:GBP 04103195 2024-01-01 2025-03-31 04103195 2025-03-31 04103195 2023-12-31 04103195 2023-01-01 2023-12-31 04103195 2023-12-31 04103195 2022-12-31 04103195 bus:Director6 2024-01-01 2025-03-31 04103195 core:WithinOneYear 2025-03-31 04103195 core:WithinOneYear 2023-12-31 04103195 core:ShareCapital 2025-03-31 04103195 core:ShareCapital 2023-12-31 04103195 core:SharePremium 2025-03-31 04103195 core:SharePremium 2023-12-31 04103195 core:RetainedEarningsAccumulatedLosses 2025-03-31 04103195 core:RetainedEarningsAccumulatedLosses 2023-12-31 04103195 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 04103195 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-03-31 04103195 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 04103195 core:Non-currentFinancialInstruments 2025-03-31 04103195 core:Non-currentFinancialInstruments 2023-12-31 04103195 bus:SmallEntities 2024-01-01 2025-03-31 04103195 bus:Audited 2024-01-01 2025-03-31 04103195 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-03-31 04103195 bus:PrivateLimitedCompanyLtd 2024-01-01 2025-03-31 04103195 bus:FullAccounts 2024-01-01 2025-03-31 04103195 core:AllAssociates 2024-01-01 2025-03-31
COMPANY REGISTRATION NUMBER: 04103195

CP Global Limited

Filleted Financial Statements

31 March 2025

CP Global Limited

Financial Statements

Period from 1 January 2024 to 31 March 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 2

CP Global Limited

Statement of Financial Position

31 March 2025

| 31 Mar 25 | 31 Dec 23
|  | (restated)
Note | £ | £

Fixed assets

Investments | 4 | 1,724,802 | 1,508,468

Creditors: amounts falling due within one year | 5 | 657,472 | 672,668
| --------- | ---------
Net current liabilities | 657,472 | 672,668
| ------------ | ------------
Total assets less current liabilities | 1,067,330 | 835,800
| ------------ | ---------

Capital and reserves

Called up share capital | 1,146 | 1,000
Share premium account | 321,184 | 89,800
Profit and loss account | 745,000 | 745,000
| ------------ | ---------
Shareholders funds | 1,067,330 | 835,800
| ------------ | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 17 October 2025 , and are signed on behalf of the board by:

P M Ross
Director

Company registration number: 04103195

CP Global Limited

Notes to the Financial Statements

Period from 1 January 2024 to 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Comet House, Calleva Park, Aldermaston, Berkshire, RG7 8JA, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The entity has taken advantage of the exemption from preparing consolidated financial statements contained in Section 400 of the Companies Act 2006 on the basis that it is a subsidiary undertaking and its immediate parent undertaking is established under the law of any part of the United Kingdom.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 January 2024 as restated | 1,508,468
Additions | 216,334
| ------------
At 31 March 2025 | 1,724,802
| ------------
Impairment |
At 1 January 2024 as restated and 31 March 2025 | –
| ------------

Carrying amount |
At 31 March 2025 | 1,724,802
| ------------
At 31 December 2023 | 1,508,468
| ------------

5. Creditors: amounts falling due within one year

| 31 Mar 25 | 31 Dec 23
|  | (restated)
| £ | £
Trade creditors | 6,090 | –
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 651,382 | 672,668
| --------- | ---------
| 657,472 | 672,668
| --------- | ---------

6. Equity-settled share-based payments
The company operated a share option scheme for certain employees. All outstanding options were exercised during the period ended 31 March 2025. No options remained outstanding at the period end.
No charge has been recognised in the Statement of Comprehensive Income for the period (2023: £nil).
7. Prior period errors
In years prior to 2023 the company subsidiary paid for an investment in a US Subsidiary on its behalf. As a result the 2023 accounts need to be adjusted to increase the brought forward investments and creditors by £672,668.
8. Summary audit opinion
The auditor's report dated 13 October 2025 was unqualified .
The senior statutory auditor was Andrew Collyer , for and on behalf of Burgess Hodgson Audit Limited .
9. Related party transactions
At the period end the company owed £651,382 (2023: £672,668) to group companies.
10. Controlling party
Lagercrantz UK Limited is deemed to be the parent company of the entity, holding 87% of the shares in issue. Lagercrantz UK Limited is a company registered in England and Wales (company number 04209447). The parent company's registered office address is Unit 10-11, Worton Hall Industrial Estate, Worton Road, Isleworth, England, TW7 6ER .