Company Registration No. 04853071 (England and Wales)
C.P. ARCHITECTURAL LIMITED
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
C.P. ARCHITECTURAL LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
120
-
0
Current assets
Debtors
5
1,025
380
Cash at bank and in hand
5,438
5,791
6,463
6,171
Creditors: amounts falling due within one year
6
(5,939)
(5,206)
Net current assets
524
965
Total assets less current liabilities
644
965
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
544
865
Total equity
644
965

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

C.P. ARCHITECTURAL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
2
The financial statements were approved and signed by the director and authorised for issue on 19 February 2026
Mr C Dodds
Director
Company Registration No. 04853071
C.P. ARCHITECTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
3
1
Accounting policies
Company information

C.P. Architectural Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 Bournemouth Road, Chandler's Ford, Eastleigh, Hampshire, SO53 3DA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for architectural and other services provided in the normal course of business.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

Basic financial instruments are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Basic financial instruments classified as falling due within one year are not amortised.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

C.P. ARCHITECTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies (Continued)
4
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
C.P. ARCHITECTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
5
3
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024 and 31 May 2025
13,380
Amortisation and impairment
At 1 June 2024 and 31 May 2025
13,380
Carrying amount
At 31 May 2025
-
0
At 31 May 2024
-
0
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
2,613
Additions
180
At 31 May 2025
2,793
Depreciation and impairment
At 1 June 2024
2,613
Depreciation charged in the year
60
At 31 May 2025
2,673
Carrying amount
At 31 May 2025
120
At 31 May 2024
-
0
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,025
380
C.P. ARCHITECTURAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
6
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
3,456
3,328
Other creditors
2,483
1,878
5,939
5,206
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100 ordinary shares of £1 each
100
100
2025-05-31 2024-06-01 false false false 19 February 2026 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr Colin Peter Dodds Mrs J Dodds 04853071 2024-06-01 2025-05-31 04853071 2025-05-31 04853071 2024-05-31 04853071 core:OtherPropertyPlantEquipment 2025-05-31 04853071 core:OtherPropertyPlantEquipment 2024-05-31 04853071 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 04853071 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 04853071 core:CurrentFinancialInstruments 2025-05-31 04853071 core:CurrentFinancialInstruments 2024-05-31 04853071 core:ShareCapital 2025-05-31 04853071 core:ShareCapital 2024-05-31 04853071 core:RetainedEarningsAccumulatedLosses 2025-05-31 04853071 core:RetainedEarningsAccumulatedLosses 2024-05-31 04853071 core:ShareCapitalOrdinaryShareClass1 2025-05-31 04853071 core:ShareCapitalOrdinaryShareClass1 2024-05-31 04853071 bus:Director1 2024-06-01 2025-05-31 04853071 core:ComputerEquipment 2024-06-01 2025-05-31 04853071 2023-06-01 2024-05-31 04853071 core:NetGoodwill 2024-05-31 04853071 core:NetGoodwill 2025-05-31 04853071 core:NetGoodwill 2024-05-31 04853071 core:OtherPropertyPlantEquipment 2024-05-31 04853071 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 04853071 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04853071 bus:FRS102 2024-06-01 2025-05-31 04853071 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 04853071 bus:CompanySecretary1 2024-06-01 2025-05-31 04853071 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 04853071 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP