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Registered Number: 03974122
England and Wales
Abridged Accounts
for the year ended 30 September 2025
for
CPD SOLUTIONS LIMITED

CPD Solutions Limited Contents Page For the year ended 30 September 2025
Balance sheet | 1
Notes to the financial statements | 2

Registered Number: 03974122 CPD Solutions Limited Balance Sheet As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 224,205 |  | 293,346
Investments | 4 | 5,282 |  | -
|  | 229,487 |  | 293,346
Current assets |  |  |
Debtors |  | 1,751,016 |  | 1,808,915
Cash at bank and in hand |  | 288,710 |  | 597,750
|  | 2,039,726 |  | 2,406,665
Creditors: amount falling due within one year |  | (1,082,608) |  | (1,068,345)
Net current assets |  | 957,118 |  | 1,338,320
Total assets less current liabilities |  | 1,186,605 |  | 1,631,666
Creditors: amount falling due after more than one year |  | (160,642) |  | (247,827)
Provisions for liabilities |  | - |  | (56,894)
Net assets |  | 1,025,963 |  | 1,326,945
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 1,025,863 |  | 1,326,845
Shareholders' funds |  | 1,025,963 |  | 1,326,945
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 10 April 2026 and were signed by:
------------------------------- Dr SN Coughlan Director
1

CPD Solutions Limited Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information CPD Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 03974122, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of finance lease and hire purchase agreements is charged to the income statement over the relevant period. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and equipment etc | 14% & 33% Straight Line & 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Land and Buildings | 10% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 16 (2024 : 16).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Motor Vehicles |  | Plant and equipment etc |  | Total
| £ |  | £ |  | £ |  | £
At 01 October 2024 | 116,898 |  | 127,693 |  | 669,727 |  | 914,318
Additions | - |  | - |  | 9,120 |  | 9,120
Disposals | - |  | - |  | - |  | -
At 30 September 2025 | 116,898 |  | 127,693 |  | 678,847 |  | 923,438
Depreciation
At 01 October 2024 | 69,521 |  | 81,752 |  | 469,700 |  | 620,973
Charge for year | 8,009 |  | 11,485 |  | 58,766 |  | 78,260
On disposals | - |  | - |  | - |  | -
At 30 September 2025 | 77,530 |  | 93,237 |  | 528,466 |  | 699,233
Net book values
Closing balance as at 30 September 2025 | 39,368 |  | 34,456 |  | 150,381 |  | 224,205
Opening balance as at 01 October 2024 | 47,377 |  | 45,941 |  | 200,028 |  | 293,346
The net book value of Motor Vehicles, Plant and equipment etc includes £ 34,468 (2024 £58,686) in respect of assets leased under finance leases or hire purchase contracts.
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 October 2024 | - |  | -
Additions | 5,282 |  | 5,282
Disposals | - |  | -
At 30 September 2025 | 5,282 |  | 5,282
5. | Controlling Parties The issued share capital is held by CPD Solutions (Holdings) Limited, a company which is controlled by Dr SN Coughlan.
2