2025-03-04 2026-03-31 2026-03-31 false 16290737 CPASS LTD 2026-04-21 false iso4217:GBP xbrli:pure 16290737 2025-03-03 16290737 2026-03-31 16290737 2025-03-04 2026-03-31 16290737 2025-03-02 16290737 2025-03-03 16290737 2025-03-03 2025-03-03 16290737 bus:SmallEntities 2025-03-04 2026-03-31 16290737 bus:AuditExempt-NoAccountantsReport 2025-03-04 2026-03-31 16290737 bus:FullAccounts 2025-03-04 2026-03-31 16290737 bus:PrivateLimitedCompanyLtd 2025-03-04 2026-03-31 16290737 core:WithinOneYear 2026-03-31 16290737 core:AfterOneYear 2026-03-31 16290737 core:WithinOneYear 2025-03-03 16290737 core:AfterOneYear 2025-03-03 16290737 core:ShareCapital 2026-03-31 16290737 core:SharePremium 2026-03-31 16290737 core:RevaluationReserve 2026-03-31 16290737 core:OtherReservesSubtotal 2026-03-31 16290737 core:RetainedEarningsAccumulatedLosses 2026-03-31 16290737 core:ShareCapital 2025-03-03 16290737 core:SharePremium 2025-03-03 16290737 core:RevaluationReserve 2025-03-03 16290737 core:OtherReservesSubtotal 2025-03-03 16290737 core:RetainedEarningsAccumulatedLosses 2025-03-03 16290737 core:LandBuildings 2026-03-31 16290737 core:PlantMachinery 2026-03-31 16290737 core:Vehicles 2026-03-31 16290737 core:FurnitureFittings 2026-03-31 16290737 core:OfficeEquipment 2026-03-31 16290737 core:NetGoodwill 2026-03-31 16290737 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 16290737 core:ListedExchangeTraded 2026-03-31 16290737 core:UnlistedNon-exchangeTraded 2026-03-31 16290737 core:LandBuildings 2025-03-03 16290737 core:PlantMachinery 2025-03-03 16290737 core:Vehicles 2025-03-03 16290737 core:FurnitureFittings 2025-03-03 16290737 core:OfficeEquipment 2025-03-03 16290737 core:NetGoodwill 2025-03-03 16290737 core:IntangibleAssetsOtherThanGoodwill 2025-03-03 16290737 core:ListedExchangeTraded 2025-03-03 16290737 core:UnlistedNon-exchangeTraded 2025-03-03 16290737 core:LandBuildings 2025-03-04 2026-03-31 16290737 core:PlantMachinery 2025-03-04 2026-03-31 16290737 core:Vehicles 2025-03-04 2026-03-31 16290737 core:FurnitureFittings 2025-03-04 2026-03-31 16290737 core:OfficeEquipment 2025-03-04 2026-03-31 16290737 core:NetGoodwill 2025-03-04 2026-03-31 16290737 core:IntangibleAssetsOtherThanGoodwill 2025-03-04 2026-03-31 16290737 core:ListedExchangeTraded 2025-03-04 2026-03-31 16290737 core:UnlistedNon-exchangeTraded 2025-03-04 2026-03-31 16290737 core:MoreThanFiveYears 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments 2026-03-31 16290737 core:Non-currentFinancialInstruments 2025-03-03 16290737 dpl:CostSales 2025-03-04 2026-03-31 16290737 dpl:DistributionCosts 2025-03-04 2026-03-31 16290737 core:LandBuildings 2025-03-04 2026-03-31 16290737 core:PlantMachinery 2025-03-04 2026-03-31 16290737 core:Vehicles 2025-03-04 2026-03-31 16290737 core:FurnitureFittings 2025-03-04 2026-03-31 16290737 core:OfficeEquipment 2025-03-04 2026-03-31 16290737 dpl:AdministrativeExpenses 2025-03-04 2026-03-31 16290737 core:NetGoodwill 2025-03-04 2026-03-31 16290737 core:IntangibleAssetsOtherThanGoodwill 2025-03-04 2026-03-31 16290737 dpl:GroupUndertakings 2025-03-04 2026-03-31 16290737 dpl:ParticipatingInterests 2025-03-04 2026-03-31 16290737 dpl:GroupUndertakings core:ListedExchangeTraded 2025-03-04 2026-03-31 16290737 core:ListedExchangeTraded 2025-03-04 2026-03-31 16290737 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-03-04 2026-03-31 16290737 core:UnlistedNon-exchangeTraded 2025-03-04 2026-03-31 16290737 dpl:CostSales 2025-03-03 2025-03-03 16290737 dpl:DistributionCosts 2025-03-03 2025-03-03 16290737 core:LandBuildings 2025-03-03 2025-03-03 16290737 core:PlantMachinery 2025-03-03 2025-03-03 16290737 core:Vehicles 2025-03-03 2025-03-03 16290737 core:FurnitureFittings 2025-03-03 2025-03-03 16290737 core:OfficeEquipment 2025-03-03 2025-03-03 16290737 dpl:AdministrativeExpenses 2025-03-03 2025-03-03 16290737 core:NetGoodwill 2025-03-03 2025-03-03 16290737 core:IntangibleAssetsOtherThanGoodwill 2025-03-03 2025-03-03 16290737 dpl:GroupUndertakings 2025-03-03 2025-03-03 16290737 dpl:ParticipatingInterests 2025-03-03 2025-03-03 16290737 dpl:GroupUndertakings core:ListedExchangeTraded 2025-03-03 2025-03-03 16290737 core:ListedExchangeTraded 2025-03-03 2025-03-03 16290737 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-03-03 2025-03-03 16290737 core:UnlistedNon-exchangeTraded 2025-03-03 2025-03-03 16290737 core:NetGoodwill 2026-03-31 16290737 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 16290737 core:LandBuildings 2026-03-31 16290737 core:PlantMachinery 2026-03-31 16290737 core:Vehicles 2026-03-31 16290737 core:FurnitureFittings 2026-03-31 16290737 core:OfficeEquipment 2026-03-31 16290737 core:AfterOneYear 2026-03-31 16290737 core:WithinOneYear 2026-03-31 16290737 core:ListedExchangeTraded 2026-03-31 16290737 core:UnlistedNon-exchangeTraded 2026-03-31 16290737 core:ShareCapital 2026-03-31 16290737 core:SharePremium 2026-03-31 16290737 core:RevaluationReserve 2026-03-31 16290737 core:OtherReservesSubtotal 2026-03-31 16290737 core:RetainedEarningsAccumulatedLosses 2026-03-31 16290737 core:NetGoodwill 2025-03-03 16290737 core:IntangibleAssetsOtherThanGoodwill 2025-03-03 16290737 core:LandBuildings 2025-03-03 16290737 core:PlantMachinery 2025-03-03 16290737 core:Vehicles 2025-03-03 16290737 core:FurnitureFittings 2025-03-03 16290737 core:OfficeEquipment 2025-03-03 16290737 core:AfterOneYear 2025-03-03 16290737 core:WithinOneYear 2025-03-03 16290737 core:ListedExchangeTraded 2025-03-03 16290737 core:UnlistedNon-exchangeTraded 2025-03-03 16290737 core:ShareCapital 2025-03-03 16290737 core:SharePremium 2025-03-03 16290737 core:RevaluationReserve 2025-03-03 16290737 core:OtherReservesSubtotal 2025-03-03 16290737 core:RetainedEarningsAccumulatedLosses 2025-03-03 16290737 core:NetGoodwill 2025-03-02 16290737 core:IntangibleAssetsOtherThanGoodwill 2025-03-02 16290737 core:LandBuildings 2025-03-02 16290737 core:PlantMachinery 2025-03-02 16290737 core:Vehicles 2025-03-02 16290737 core:FurnitureFittings 2025-03-02 16290737 core:OfficeEquipment 2025-03-02 16290737 core:AfterOneYear 2025-03-02 16290737 core:WithinOneYear 2025-03-02 16290737 core:ListedExchangeTraded 2025-03-02 16290737 core:UnlistedNon-exchangeTraded 2025-03-02 16290737 core:ShareCapital 2025-03-02 16290737 core:SharePremium 2025-03-02 16290737 core:RevaluationReserve 2025-03-02 16290737 core:OtherReservesSubtotal 2025-03-02 16290737 core:RetainedEarningsAccumulatedLosses 2025-03-02 16290737 core:AfterOneYear 2025-03-04 2026-03-31 16290737 core:WithinOneYear 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:CostValuation 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-04 2026-03-31 16290737 core:Non-currentFinancialInstruments core:CostValuation 2026-03-31 16290737 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-03-31 16290737 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-03-31 16290737 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-03-31 16290737 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-03-31 16290737 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-03-31 16290737 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-03-31 16290737 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-03-31 16290737 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-03-31 16290737 core:Non-currentFinancialInstruments core:CostValuation 2025-03-03 16290737 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-03 16290737 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-03 16290737 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-03 16290737 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-03 16290737 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-03 16290737 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-03 16290737 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-03 16290737 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-03 16290737 bus:Director1 2025-03-04 2026-03-31

CPASS LTD

Registered Number
16290737
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2026

CPASS LTD
Company Information
for the period from 4 March 2025 to 31 March 2026

Director | PASS, Callum Lewis

Registered Address | C/O Roca Accountants Limited Floor 4, Centenary House
| Centenary Way
| Manchester
| M50 1RF

Registered Number | 16290737 (England and Wales)

CPASS LTD
Balance Sheet as at
31 March 2026

| Notes | 2026
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 68,238
|  |  |  | 68,238
Current assets |  |  |  |
Debtors |  | 700 |  |
Cash at bank and on hand |  | 61,900 |  |
|  | 62,600 |  |
Creditors amounts falling due within one year | 4 | (26,315) |  |
Net current assets (liabilities) |  |  |  | 36,285
Total assets less current liabilities |  |  |  | 104,523
Creditors amounts falling due after one year | 5 |  |  | (54,961)
Provisions for liabilities | 7 |  |  | (17,059)
Net assets |  |  |  | 32,503
Capital and reserves |  |  |  |
Profit and loss account |  |  |  | 32,503
Shareholders' funds |  |  |  | 32,503

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 April 2026, and are signed on its behalf by:
PASS, Callum Lewis Director Registered Company No. 16290737

CPASS LTD
Notes to the Financial Statements
for the period ended 31 March 2026

1. | Accounting policies
--- | ---

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 33 |  | -
| Vehicles | 33 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026
| Average number of employees during the year | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| Additions | 2,100 |  | 78,000 |  | 1,510 |  | 81,610
| At 31 March 26 | 2,100 |  | 78,000 |  | 1,510 |  | 81,610
| Depreciation and impairment
| Charge for year | - |  | 12,870 |  | 502 |  | 13,372
| At 31 March 26 | - |  | 12,870 |  | 502 |  | 13,372
| Net book value
| At 31 March 26 | 2,100 |  | 65,130 |  | 1,008 |  | 68,238
| At 03 March 25 | - |  | - |  | - |  | -

4. | Creditors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Taxation and social security | 10,389
| Finance lease and HP contracts | 10,159
| Other creditors | 4,271
| Accrued liabilities and deferred income | 1,496
| Total | 26,315

5. | Creditors: amounts due after one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Other creditors | 54,961
| Total | 54,961

6. | Obligations under finance leases
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Finance lease and HP contracts | 65,120

7. | Provisions for liabilities
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Net deferred tax liability (asset) | 17,059
| Total | 17,059