Cleveland Process Designs Limited 31/12/2024 iXBRL

Company registration number: 03147277

Cleveland Process Designs Limited

Unaudited filleted financial statements

31 December 2024

Cleveland Process Designs Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Cleveland Process Designs Limited

Directors and other information


	Directors	Mr R Coulman
		Mr P Coulman


	Secretary	C Coulman


	Company number	03147277


	Registered office	Exchange Building
		66 Church Street
		Hartlepool
		TS24 7DN


	Accountants	Censis
		Exchange Building
		66 Church Street
		Hartlepool
		TS24 7DN

Cleveland Process Designs Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Cleveland Process Designs Limited

Year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cleveland Process Designs Limited for the year ended 31 December 2024 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Cleveland Process Designs Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cleveland Process Designs Limited and state those matters that we have agreed to state to the board of directors of Cleveland Process Designs Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cleveland Process Designs Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Cleveland Process Designs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cleveland Process Designs Limited. You consider that Cleveland Process Designs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cleveland Process Designs Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Censis

Chartered Accountants

Exchange Building

66 Church Street

Hartlepool

TS24 7DN

16 December 2025

Cleveland Process Designs Limited

Statement of financial position

31 December 2024

		2024		2023
	Note	£	£	£	£

Fixed assets
Tangible assets	5	181,237		47,603
Investments	6	100		100
		_______		_______
			181,337		47,703

Current assets
Debtors	7	937,708		1,043,989
Cash at bank and in hand		325,330		118,043
		_______		_______
		1,263,038		1,162,032
Creditors: amounts falling due
within one year	8	( 681,991)		( 408,967)
		_______		_______
Net current assets			581,047		753,065
			_______		_______
Total assets less current liabilities			762,384		800,768

Creditors: amounts falling due
after more than one year	9		( 125,445)		( 45,634)
			_______		_______
Net assets			636,939		755,134
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			636,839		755,034
			_______		_______
Shareholders funds			636,939		755,134
			_______		_______

For the year ending 31 December 2024 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

Mr R Coulman

Director

Company registration number: 03147277

Cleveland Process Designs Limited

Notes to the financial statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Exchange Building, 66 Church Street, Hartlepool, TS24 7DN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	straight line
Bicycles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 18 (2023: 13 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Bicycles	Total
	£	£	£	£
Cost
At 1 January 2024	136,268	-	1,763	138,031
Additions	21,435	162,114	-	183,549
	_______	_______	_______	_______
At 31 December 2024	157,703	162,114	1,763	321,580
	_______	_______	_______	_______
Depreciation
At 1 January 2024	88,666	-	1,762	90,428
Charge for the year	22,482	27,433	-	49,915
	_______	_______	_______	_______
At 31 December 2024	111,148	27,433	1,762	140,343
	_______	_______	_______	_______
Carrying amount
At 31 December 2024	46,555	134,681	1	181,237
	_______	_______	_______	_______
At 31 December 2023	47,602	-	1	47,603
	_______	_______	_______	_______

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 January 2024 and 31 December 2024	100	100
	_______	_______
Impairment
At 1 January 2024 and 31 December 2024	-	-
	_______	_______
Carrying amount
At 31 December 2024	100	100
	_______	_______
At 31 December 2023	100	100
	_______	_______

7. Debtors

	2024	2023
	£	£
Trade debtors	489,179	577,020
Other debtors	448,529	466,969
	_______	_______
	937,708	1,043,989
	_______	_______

8. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	19,102	15,777
Trade creditors	10,474	39,522
Social security and other taxes	190,184	104,409
Other creditors	462,231	249,259
	_______	_______
	681,991	408,967
	_______	_______

9. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Other creditors	125,445	45,634
	_______	_______

10. Controlling party

For the whole year the company was under the control of Mr R Coulman .