Cash Purchase and Investment Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 00342463

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		6,446
Investments	5		124,201		124,201

			124,201		130,647
CURRENT ASSETS
Cash at bank and in hand		18,406		31,847

		18,406		31,847
Creditors: Amounts Falling Due Within One Year		(13,532 )		(13,533 )

NET CURRENT ASSETS (LIABILITIES)			4,874		18,314

TOTAL ASSETS LESS CURRENT LIABILITIES			129,075		148,961

PROVISIONS FOR LIABILITIES
Deferred Taxation			(21,031 )		(21,031 )

NET ASSETS			108,044		127,930

CAPITAL AND RESERVES
Called up share capital	6		3,625		3,625
Other reserves			1,500		1,500
Profit and Loss Account			102,919		122,805

SHAREHOLDERS' FUNDS			108,044		127,930

Page 1

Page 2

Cash Purchase and Investment Limited

Abridged Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs P Lord

Director

16/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cash Purchase and Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00342463 . The registered office is 8 Main Street, Bilton, Rugby, Warwickshire, CV22 7NB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold

Straight line over the lease term

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Total
	£
Cost
As at 1 January 2025	6,446
Disposals	(6,446 )

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	6,446

5. Investments

	Total
	£
Cost or Valuation
As at 1 January 2025	124,201

As at 31 December 2025	124,201

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	124,201

As at 1 January 2025	124,201

The investment in The Coventry Motor Mart Limited is valued at the price paid for the last share transfer undertaken in the company (2022) which is considered to be a reasonable market value currently.

Page 3

Page 4

Cash Purchase and Investment Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3,625	3,625

7. Related Party Transactions

The Coventry Motor Mart Limited

Common directorship

The company is in receipt of an unsecured interest free loan from The Coventry Motor Mart Limited which has no fixed repayment terms. The balance outstanding at the year end was £8,441 (2024 - £8,441) and is included within liabilities falling due within one year