07468307 false carpentry and partition services 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/2024-07-31 http://www.companieshouse.gov.uk/cd:CompanySecretary1 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-07-31 http://www.companieshouse.gov.uk/cd:Director1 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-07-31 http://www.companieshouse.gov.uk/cd:Director2 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-07-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-07-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:MotorCars 2024-07-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:MotorCars 2025-07-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-07-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-07-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-07-31 http://www.companieshouse.gov.uk/2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/2024-07-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/2025-07-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-08-01 2025-07-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 07468307
Carpentry and Partition Services Limited
ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2025
Prepared By:
Greywalls Accountants Limited
13 Isis Lake
Spine Road
South Cerney
Gloucestershire
GL7 5LT

Carpentry and Partition Services Limited

ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2025
DIRECTORS
P Palfreeman (resigned 07 October 2025)
J Cornago
SECRETARY
L Cornago
REGISTERED OFFICE
13 Isis Lake
Spine Road
South Cerney
Cirencester
GL7 5LT
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07468307
ACCOUNTANTS
Greywalls Accountants Limited
13 Isis Lake
Spine Road
South Cerney
Gloucestershire
GL7 5LT

Carpentry and Partition Services Limited

ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Carpentry and Partition Services Limited

BALANCE SHEET AT 31 July 2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 34,519 |  |  |  | 12,684
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Debtors |  | 4 |  | 89,986 |  |  |  | 36,383 |  |
Cash at bank and in hand |  |  |  | 77,453 |  |  |  | 194,518 |  |
|  |  |  | 167,439 |  |  |  | 230,901 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 189,070 |  |  |  | 230,729 |  |
NET CURRENT (LIABILITIES) / ASSETS |  |  |  |  |  | (21,631) |  |  |  | 172
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 12,888 |  |  |  | 12,856
PROVISIONS FOR LIABILITIES AND CHARGES |  | 7 |  |  |  | 8,630 |  |  |  | 3,171
NET ASSETS |  |  |  |  |  | 4,258 |  |  |  | 9,685
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 8 |  |  |  | 400 |  |  |  | 400
Profit and loss account |  |  |  |  |  | 3,858 |  |  |  | 9,285
SHAREHOLDERS' FUNDS |  |  |  |  |  | 4,258 |  |  |  | 9,685
For the year ending 31 July 2025 the company was entitled to exemption 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 18 November 2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
J Cornago |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Carpentry and Partition Services Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting FRS 1021 a
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A small entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts. The financial statements have been prepared under the historical cost convention.

1b. Going Concern
The company continues to be profitable and the directors' have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

1c. Depreciation |  |
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:
Motor Cars |  | reducing balance 25%

1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Carpentry and Partition Services Limited

1e. Leasing Commitments
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.

1f. Functional Currency
The financial statements are prepared in pounds sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

1g. Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that; the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

1h. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:
Turnover from the sale of goods is recognised when all of the following conditions are satisfied: a) the Company has transferred the significant risks and rewards of ownership to the buyer; b) the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; c) the amount of turnover can be measured reliably; d) it is probable that the Company will receive the consideration due under the transaction; and e) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Carpentry and Partition Services Limited

2. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 1 August 2024 |  | 126,000 |  | 126,000
At 31 July 2025 |  | 126,000 |  | 126,000
Depreciation |  |  |  |
At 1 August 2024 |  | 126,000 |  | 126,000
At 31 July 2025 |  | 126,000 |  | 126,000
Net Book Amounts |  |  |  |
At 31 July 2025 |  | - |  | -

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Fixtures |  |  |  |
|  | and Fittings |  | Motor Cars |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 1 August 2024 |  | 3,649 |  | 60,808 |  | 64,457
Additions |  | - |  | 46,024 |  | 46,024
Disposals |  | - |  | (60,808) |  | (60,808)
At 31 July 2025 |  | 3,649 |  | 46,024 |  | 49,673
Depreciation |  |  |  |  |  |
At 1 August 2024 |  | 3,648 |  | 48,125 |  | 51,773
Disposals |  | - |  | (48,125) |  | (48,125)
For the year |  | - |  | 11,506 |  | 11,506
At 31 July 2025 |  | 3,648 |  | 11,506 |  | 15,154
Net Book Amounts |  |  |  |  |  |
At 31 July 2025 |  | 1 |  | 34,518 |  | 34,519
At 31 July 2024 |  | 1 |  | 12,683 |  | 12,684

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 88,801 |  | 30,973
VAT |  |  |  | 581 |  | 756
PAYE control |  |  |  | - |  | 4,654
Prepayments |  |  |  | 604 |  | -
|  |  |  | 89,986 |  | 36,383

Carpentry and Partition Services Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 31,791 |  | 50,555
PAYE control |  |  |  | 7,639 |  | -
Directors current account |  |  |  | 2,329 |  | 4,058
Trade creditors |  |  |  | - |  | 3,592
Accruals |  |  |  | 22,289 |  | 17,502
Amounts due to group companies |  |  |  | 125,022 |  | 155,022
|  |  |  | 189,070 |  | 230,729

6. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 4 |  | 7

7. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 8,630 |  | 3,171
|  |  |  | 8,630 |  | 3,171

8. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
400 Ordinary shares of £1.00 each |  |  |  | 400 |  | 400
|  |  |  | 400 |  | 400

9. CONTROLLING PARTY
The company's ultimate holding company is CPS (Swindon) Limited, a company is incorporated in England and Wales. There is no overall controlling party.

Carpentry and Partition Services Limited

10. RELATED PARTY TRANSACTIONS
During the year the company paid dividends of £124,200 (2024: £150,000), to its holding company, CPS (Swindon) Limited. As at the year end, the company owed its holding company £125,022 (2024: £155,022). This balance is payable on demand and is non-interest bearing.

11. GENERAL INFORMATION
Carpentry and Partition Services Limited is a private company, limited by shares, domiciled in England and Wales, registration number 07468307. The registered office is 13 Isis Lake, Spine Road, South Cerney, Cirencester, GL7 5LT.

12. PARENT UNDERTAKING
The companies parent undertaking is CPS (Swindon) Limited, whose registered office is 13 Isis Lake, Spine Road, South Cerney, Cirencester, GL7 5LT.