Registration number: 15586861

CPP.AI Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

CPP.AI Limited

(Registration number: 15586861)
Balance Sheet as at 31 March 2025

	Note	2025 £
Fixed assets
Tangible assets	4		249
Current assets
Cash at bank and in hand		5
Creditors: Amounts falling due within one year	5	(2,872)
Net current liabilities			(2,867)
Net liabilities			(2,618)
Capital and reserves
Called up share capital	7	100
Retained earnings		(2,718)
Shareholders' deficit			(2,618)

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 December 2025 and signed on its behalf by:
 

......................................... Mr V Idongesit Director

CPP.AI Limited

Notes to the Unaudited Financial Statements for the Period from 23 March 2024 to 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
c/o Watson Buckle Limited
York House
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PE

The principal place of business is:
83 The Grain Store
Spring Wharf
Lower Bristol Road
Bath
BA2 3GR

These financial statements were authorised for issue by the Board on 9 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' including the disclosure and presentation requirements of Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

CPP.AI Limited

Notes to the Unaudited Financial Statements for the Period from 23 March 2024 to 31 March 2025

Asset class	Depreciation method and rate
Office equipment	25% straight line

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, 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 for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 1.

CPP.AI Limited

Notes to the Unaudited Financial Statements for the Period from 23 March 2024 to 31 March 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
Additions	260	260
At 31 March 2025	260	260
Depreciation
Charge for the period	11	11
At 31 March 2025	11	11
Carrying amount
At 31 March 2025	249	249

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Loans and borrowings	6	1,492
Accruals and deferred income		1,380
		2,872

6	Loans and borrowings

Current loans and borrowings

	2025 £
Other borrowings	1,492

Other borrowings

7	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary of £1 each	100	100

CPP.AI Limited

Notes to the Unaudited Financial Statements for the Period from 23 March 2024 to 31 March 2025

8	Related party transactions

Expenditure with and payables to related parties

2025	Key management £
Amounts payable to related party	1,492