Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 false true 2024-01-01 false No description of principal activity 3 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02812140 2024-01-01 2024-12-31 02812140 2023-01-01 2023-12-31 02812140 2024-12-31 02812140 2023-12-31 02812140 2023-01-01 02812140 c:Director2 2024-01-01 2024-12-31 02812140 d:PlantMachinery 2024-01-01 2024-12-31 02812140 d:PlantMachinery 2024-12-31 02812140 d:PlantMachinery 2023-12-31 02812140 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02812140 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 02812140 d:MotorVehicles 2024-01-01 2024-12-31 02812140 d:MotorVehicles 2024-12-31 02812140 d:MotorVehicles 2023-12-31 02812140 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02812140 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 02812140 d:OfficeEquipment 2024-01-01 2024-12-31 02812140 d:OfficeEquipment 2024-12-31 02812140 d:OfficeEquipment 2023-12-31 02812140 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02812140 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 02812140 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02812140 d:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 02812140 d:CurrentFinancialInstruments 2024-12-31 02812140 d:CurrentFinancialInstruments 2023-12-31 02812140 d:Non-currentFinancialInstruments 2024-12-31 02812140 d:Non-currentFinancialInstruments 2023-12-31 02812140 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02812140 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02812140 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 02812140 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 02812140 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 02812140 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-12-31 02812140 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 02812140 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 02812140 d:ShareCapital 2024-12-31 02812140 d:ShareCapital 2023-12-31 02812140 d:SharePremium 2024-12-31 02812140 d:SharePremium 2023-12-31 02812140 d:RetainedEarningsAccumulatedLosses 2024-12-31 02812140 d:RetainedEarningsAccumulatedLosses 2023-12-31 02812140 c:FRS102 2024-01-01 2024-12-31 02812140 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02812140 c:FullAccounts 2024-01-01 2024-12-31 02812140 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02812140 d:HirePurchaseContracts d:WithinOneYear 2024-12-31 02812140 d:HirePurchaseContracts d:WithinOneYear 2023-12-31 02812140 d:HirePurchaseContracts d:MoreThanFiveYears 2024-12-31 02812140 d:HirePurchaseContracts d:MoreThanFiveYears 2023-12-31 02812140 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-12-31 02812140 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-12-31 02812140 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 02812140 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 02812140 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-12-31 02812140 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-12-31 02812140 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-12-31 02812140 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-12-31 02812140 d:LeasedAssetsHeldAsLessee 2024-12-31 02812140 d:LeasedAssetsHeldAsLessee 2023-12-31 02812140 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 02812140 CPR CONSTRUCTION LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
CPR CONSTRUCTION LIMITED REGISTERED NUMBER: 02812140 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 176,022 |  | 234,354
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 335,185 |  | 387,521 |
Cash at bank and in hand |  | 12,387 |  | 12,614 |
|  | 347,572 |  | 400,135 |
Creditors: amounts falling due within one year | 6 | (159,331) |  | (173,131) |
Net current assets |  |  | 188,241 |  | 227,004
Total assets less current liabilities |  |  | 364,263 |  | 461,358
Creditors: amounts falling due after more than one year | 7 |  | (32,538) |  | (66,620)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (44,006) |  | (58,589)
Net assets |  |  | 287,719 |  | 336,149
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 203 |  | 203
Share premium account |  |  | 491,897 |  | 491,897
Profit and loss account |  |  | (204,381) |  | (155,951)
|  |  | 287,719 |  | 336,149
Page 1
CPR CONSTRUCTION LIMITED REGISTERED NUMBER: 02812140 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 December 2025.
D J Warn
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
CPR CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
CPR Construction Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, London, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises of revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.3 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 Statement of income and retained earnings so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.4 | Borrowing costs
All borrowing costs are recognised in the Statement of income and retained earnings in the year in which they are incurred.
| 2.5 | Pensions
Defined contribution pension plan 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 payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
CPR CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
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 annual bases:
|  |  |  | Plant and machinery | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings.
| 2.7 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 4
CPR CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.11 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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 in the countries where the Company operates and generates income. 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2023 - 3).
Page 5
CPR CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 January 2024 | 946,365 | 181,985 | 3,180 | 1,131,530
| Additions | - | - | 499 | 499
| At 31 December 2024 | 946,365 | 181,985 | 3,679 | 1,132,029
| Depreciation |  |  |  |
| At 1 January 2024 | 773,128 | 121,407 | 2,641 | 897,176
| Charge for the year on owned assets | 22,718 | 7,227 | 378 | 30,323
| Charge for the year on financed assets | 20,591 | 7,917 | - | 28,508
| At 31 December 2024 | 816,437 | 136,551 | 3,019 | 956,007
| Net book value |  |  |  |
| At 31 December 2024 | 129,928 | 45,434 | 660 | 176,022
| At 31 December 2023 | 173,237 | 60,578 | 539 | 234,354
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Plant and machinery | 61,773 | 82,364
| Motor vehicles | 23,751 | 31,668
|  | 85,524 | 114,032
Page 6
CPR CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 42,546 | 78,739
| Other debtors | 292,639 | 305,082
| Prepayments and accrued income | - | 3,700
|  | 335,185 | 387,521
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 10,397 | 10,000
| Trade creditors | 98,892 | 108,113
| Other taxation and social security | 1,104 | 1,531
| Obligations under finance lease and hire purchase contracts | 24,106 | 29,009
| Other creditors | 5,052 | 4,698
| Accruals and deferred income | 19,780 | 19,780
|  | 159,331 | 173,131
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 4,410 | 14,948
| Net obligations under finance leases and hire purchase contracts | 28,128 | 51,672
|  | 32,538 | 66,620
| The obligations under hire purchase contracts of £52,234 (2023 - £81,894) are secured on the assets to which they relate.
Page 7
CPR CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,397 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | 4,410 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 4,948
|  | 14,807 | 24,948
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Within one year | 24,106 | 30,222
| Between 1-5 years | 15,000 | 19,904
| Over 5 years | 13,128 | 31,768
|  | 52,234 | 81,894
Page 8
CPR CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. | Deferred taxation
|  | 2024 | 2023
|  | £ | £
| At beginning of year | (58,589) | (45,734)
| Charged to the Statement of income and retained earnings | 14,583 | (12,855)
| At end of year | (44,006) | (58,589)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | 44,006 | 58,589
|  | 44,006 | 58,589
11. | Pension commitments
The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the funds in respect of the year. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge amounted to £3,051 (2023 - £3,916). Included in other creditors at the year end was an amount of £Nil (2023 - £Nil) relating to outstanding contributions. Page 9
CPR CONSTRUCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
12. | Transactions with directors
Directors had the following advances during the year:
|  | 2024 | 2023
|  | £ | £
| D Warn |  |
| Balance brought forward owed to the company | (253) | (379)
| Amounts advanced | 40,925 | 44,702
| Amounts repaid | (39,188) | (44,576)
| Interest charged | - | -
| Balance carried forward owed to the company | 1,484 | (253)
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| C Warn |  |
| Balance brought forward owed to the company | (3,444) | (18,444)
| Amounts advanced | - | 15,000
| Amounts repaid | - | -
| Interest charged | - | -
| Balance carried forward owed to the company | (3,444) | (3,444)
13. | Related party transactions
| The Company had the following transactions and balances with related parties during the year:
|  | 2024 | 2023
|  | £ | £
| Balance owed (to)/by | (1,960) | (3,697)
|  | (1,960) | (3,697)
14. | Controlling party
The Company considers D J Warn to be its controlling party.
Page 10