ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

As restated

Registered number: 02815883

CONSUMER PROTECTION ASSOCIATION

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2025

CONSUMER PROTECTION ASSOCIATION

REGISTERED NUMBER: 02815883

BALANCE SHEET

AS AT 31 JULY 2025

		As restated
	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	364,160		231,215
Cash at bank and in hand	5	2,960		5,287
		367,120		236,502
Creditors: amounts falling due within one year	6	(364,854)		(235,289)
Net current assets			2,266		1,213
Total assets less current liabilities			2,266		1,213

Net assets			2,266		1,213

Capital and reserves
Profit and loss account	8	2,266	1,213
		2,266	1,213

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 comprehensive income 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 by:

Jeremy Leslie Brett

Director

Date: 2 December 2025

The notes on pages 4 to 7 form part of these financial statements.

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CONSUMER PROTECTION ASSOCIATION

REGISTERED NUMBER: 02815883

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

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CONSUMER PROTECTION ASSOCIATION

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JULY 2025

	Profit and loss account	Total equity
	£	£
At 1 August 2023 (as previously stated)	36,828	36,828
Prior year adjustment (note 9)	(36,249)	(36,249)
At 1 August 2023 (as restated)	579	579
Comprehensive income for the year
Profit for the year	634	634
Total comprehensive income for the year	634	634

At 1 August 2024 (as previously stated)	37,509	37,509
Prior year adjustment (note 9)	(36,296)	(36,296)
At 1 August 2024 (as restated)	1,213	1,213
Comprehensive income for the year
Profit for the year	1,053	1,053
Total comprehensive income for the year	1,053	1,053
At 31 July 2025	2,266	2,266

The notes on pages 4 to 7 form part of these financial statements.

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CONSUMER PROTECTION ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

Consumer Protection Association is a company limited by guarantee, registered and incorporated in England and Wales, company number 02815883 The registered office address is 11 North Bridge Street, Shefford, Bedfordshire, SG17 5DQ.
The principal activity of the company continued to be that of the provision of an association for its members in the home improvements industry.
The functional currency of the Company is Pounds Sterling as this is the currency of the primary economic environment in which the Company operates. Monetary amounts in these financial statements are rounded to the nearest £.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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

Going concern

These financial statements have been prepared on a going concern basis as the directors have not identified any material uncertainties or events that may cast significant doubt about the ability of the company to continue as a going concern.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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CONSUMER PROTECTION ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Taxation

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.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Debtors

						As restated
					2025	2024
					£	£


Trade debtors	18,558	22,317
Amounts owed by related party	340,939	208,898
Other debtors	4,663	-

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CONSUMER PROTECTION ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

4.Debtors (continued)

		364,160	231,215

The amount owed by related party is interest free and has no fixed repayment terms. It is therefore deemed to be repayable on demand and included in debtors due within one year accordingly.

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	2,960	5,287
	2,960	5,287

Trade creditors	4,192	4,594
Corporation tax	-	149
Other taxation and social security	-	16,172
Accruals and deferred income	360,662	214,374
	364,854	235,289

7.	Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses of the company.

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CONSUMER PROTECTION ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

9.	Prior year adjustment

The prior year adjustment has been posted to correct the historic deferred income position and amend the associated management charges to the related company, impacting also the related party balance in note 4. The impact on the Profit and loss account was a reduction in cumulative profits of £36,296.

10.

Related party transactions

The company was owed £340,939 (2024 - £208,898) from CPA Consumer Guard Limited, a company with directors in common. This amount is interest free with no fixed terms for repayment, therefore considered repayable within one year.
During the year the company paid management charges of £214,000 (2024 - £176,000) in respect of the use of office space and other administrative functions to C.P.A. Consumer Guard Limited.

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