0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-09-01 Sage Accounts Production Advanced 2023 - FRS102_2023 2,434,113 2,434,113 2,434,113 xbrli:pure xbrli:shares iso4217:GBP NI663620 2024-09-01 2025-08-31 NI663620 2025-08-31 NI663620 2024-08-31 NI663620 2023-09-01 2024-08-31 NI663620 2024-08-31 NI663620 2023-08-31 NI663620 bus:Director2 2024-09-01 2025-08-31 NI663620 bus:Director3 2024-09-01 2025-08-31 NI663620 core:WithinOneYear 2025-08-31 NI663620 core:WithinOneYear 2024-08-31 NI663620 core:ShareCapital 2025-08-31 NI663620 core:ShareCapital 2024-08-31 NI663620 core:RetainedEarningsAccumulatedLosses 2025-08-31 NI663620 core:RetainedEarningsAccumulatedLosses 2024-08-31 NI663620 core:CostValuation core:Non-currentFinancialInstruments 2025-08-31 NI663620 core:Non-currentFinancialInstruments 2025-08-31 NI663620 core:Non-currentFinancialInstruments 2024-08-31 NI663620 bus:SmallEntities 2024-09-01 2025-08-31 NI663620 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 NI663620 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 NI663620 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI663620 bus:FullAccounts 2024-09-01 2025-08-31
COMPANY REGISTRATION NUMBER: NI663620

CJP Group Limited

Filleted Unaudited Financial Statements

31 August 2025

CJP Group Limited

Balance Sheet

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 4 | 2,434,113 | 2,434,113

Current assets

Debtors | 5 | 218 | 1,218
Cash at bank and in hand | 1,002,608 | 535,996
| ------------ | ---------
| 1,002,826 | 537,214

Creditors: amounts falling due within one year | 6 | 72,502 | 71,892
| ------------ | ---------
Net current assets | 930,324 | 465,322
| ------------ | ------------
Total assets less current liabilities | 3,364,437 | 2,899,435
| ------------ | ------------

Capital and reserves

Called up share capital | 30 | 30
Profit and loss account | 3,364,407 | 2,899,405
| ------------ | ------------
Shareholders funds | 3,364,437 | 2,899,435
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 27 November 2025 , and are signed on behalf of the board by:

John Young | Colin Simms
Director | Director

Company registration number: NI663620

CJP Group Limited

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 39a York Park, Shore Road, Belfast, BT15 3PX.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There are no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year .
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares .
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 September 2024 and 31 August 2025 | 2,434,113
| ------------
Impairment |
At 1 September 2024 and 31 August 2025 | –
| ------------

Carrying amount |
At 31 August 2025 | 2,434,113
| ------------
At 31 August 2024 | 2,434,113
| ------------

The company holds 100% of the nominal share capital of the following companies:
Country of
Name of company incorporation
Ashdale Engineering Limited Northern Ireland
5. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 218 | 1,218
| ---- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 610 | –
Other creditors | 71,892 | 71,892
| -------- | --------
| 72,502 | 71,892
| -------- | --------

7. Financial instruments
The carrying amount for each category of financial instrument is as follows:

| 2025 | 2024
| £ | £

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss | 1,002,608 | 535,996
| ------------ | ---------