CPI Moling Limited Accounts






CPI Moling Limited

	Company No. 03968260
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was the installation of underground pipes and cables.




Directors

The Directors who served at any time during the year were as follows:

G. Madeley
H. Wright








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

G. Madeley
Director
31 October 2025

at	31 March 2025
Company No.		03968260	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	101,790	79,841


				101,790	79,841
Current assets
	Stocks		5	15,000	20,000
	Debtors		6	69,763	105,018

	Cash at bank and in hand			295,507	325,061
				380,270	450,079
Creditors: Amount falling due within one year			7	(114,734)	(192,028)
Net current assets				265,536	258,051
Total assets less current liabilities				367,326	337,892

Provisions for liabilities
	Deferred taxation			(25,447)	(20,000)

Net assets				341,879	317,892

Capital and reserves
	Called up share capital			530	530
	Share premium account		9	500	500


	Profit and loss account		9	340,849	316,862

Total equity				341,879	317,892



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 October 2025 and signed on its behalf by:
G. Madeley
Director
31 October 2025

for the year ended 31 March 2025

General information

CPI Moling Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 03968260

Its registered office is:

Unit 20, Arun Business Park

Shripney Road

Bognor Regis

West Sussex

PO22 9SX

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of
consideration takes into account trade discounts, settlement discounts and volume rebates.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing balance basis

Motor vehicles

20% Straight line

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax
The tax currently payable is based on taxable profit for the year.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are
recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax
liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference
arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects
neither the tax profit nor the accounting profit.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered
relevant information in making their assessment. Based on these assessments and having regard to the
resources available to the entity, the directors have concluded that there is no material uncertainty in relation to the appropriateness of continuing to adopt the going concern basis in preparing the annual report and accounts.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Retirement benefits

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	12	12

4	Tangible fixed assets
			Plant and machinery	Motor vehicles	Total
			£	£	£
		Cost or revaluation
		At 1 April 2024	59,970	106,946	166,916
		Additions	17,500	32,276	49,776


		Disposals	-	(3,614)	(3,614)
		At 31 March 2025	77,470	135,608	213,078
		Depreciation
		At 1 April 2024	48,014	39,061	87,075
		Charge for the year	5,808	21,419	27,227


		Disposals	-	(3,014)	(3,014)
		At 31 March 2025	53,822	57,466	111,288
		Net book values
		At 31 March 2025	23,648	78,142	101,790
		At 31 March 2024	11,956	67,885	79,841

5	Stocks
			2025	2024
			£	£
		Raw materials and consumables	15,000	20,000


			15,000	20,000

6	Debtors
			2025	2024
			£	£
		Trade debtors	26,090	45,679




		Loans to directors	28,619	45,769
		Other debtors	-	(5,945)
		Prepayments and accrued income	15,054	19,515
			69,763	105,018

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£



		Obligations under finance lease and hire purchase contracts	-	3,339
		Trade creditors	45,440	94,034

		Taxes and social security	65,493	86,904

		Other creditors	1,700	4,551
		Accruals and deferred income	2,101	3,200
			114,734	192,028

Share Capital

Ordinary share capital - issued and fully paid
Ordinary shares of £1 each 500
Ordinary B shares of £1 each 10
Ordinary C shares of £1 each 10
Ordinary D shares of £1 each 10

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.

10	Advances and credits to directors
			2025
			£
		At 1 April 2024	45,769
		Advanced in the period	117,800
		Amounts repaid in the period	134,950


		At 31 March 2025	28,619