REGISTERED NUMBER: 06771614 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

CPB Surveys (London) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C B Hill

P B Hill

SECRETARY:

P B Hill

REGISTERED OFFICE:

Leofric House

Binley Road

Coventry

CV3 1JN

REGISTERED NUMBER:

06771614 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

15,158

3,465

CURRENT ASSETS

Debtors

5

35,435

49,107

Cash at bank

52,497

46,906

87,932

96,013

CREDITORS

Amounts falling due within one year

6

11,905

10,281

NET CURRENT ASSETS

76,027

85,732

TOTAL ASSETS LESS CURRENT LIABILITIES

91,185

89,197

PROVISIONS FOR LIABILITIES

3,245

177

NET ASSETS

87,940

89,020

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

87,840

88,920

87,940

89,020

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

P B Hill - Director

1.	STATUTORY INFORMATION

CPB Surveys (London) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Office Equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

Motor

Computer

machinery

Equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

-

137

5,000

2,581

7,718

Additions

14,556

-

-

-

14,556

Disposals

-

-

(500

)

-

(500

)

At 31 March 2025

14,556

137

4,500

2,581

21,774

DEPRECIATION

At 1 April 2024

-

44

2,480

1,729

4,253

Charge for year

1,260

14

585

770

2,629

Eliminated on disposal

-

-

(266

)

-

(266

)

At 31 March 2025

1,260

58

2,799

2,499

6,616

NET BOOK VALUE

At 31 March 2025

13,296

79

1,701

82

15,158

At 31 March 2024

-

93

2,520

852

3,465

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,246

1,127

Amounts owed by group undertakings

32,261

36,508

Other debtors

1,928

11,472

35,435

49,107

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

97

63

Taxation and social security

8,458

7,193

Other creditors

3,350

3,025

11,905

10,281

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Shelley Hill and Peter Hill by virtue of their shareholdings in Boraston Holdings Limited; the parent company.