REGISTERED NUMBER: 10999287 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

CPL SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

Mrs S M Adam

Registered office:

Unit 52 Floor 2 Halliwell Business Park

Rossini Street

Bolton

BL1 8DL

Registered number:

10999287 (England and Wales)

Accountants:

Haines Watts Leicester Limited

20 Allandale Road

Stoneygate

Leicester

LE2 2DA

Fixed assets

Tangible assets

4

24,401

27,986

Current assets

Debtors

5

276,480

153,750

Cash at bank

37,504

27,989

313,984

181,739

Creditors

Amounts falling due within one year

6

(152,904

)

(74,602

)

Net current assets

161,080

107,137

Total assets less current liabilities

185,481

135,123

Creditors

Amounts falling due after more than one year

7

(30,367

)

(30,367

)

Net assets

155,114

104,756

Capital and reserves

Called up share capital

100

100

Retained earnings

155,014

104,656

155,114

104,756

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

Mrs S M Adam - Director

1.	STATUTORY INFORMATION

CPL Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 September 2024

2,873

38,520

-

41,393

Additions

-

597

4,167

4,764

At 31 August 2025

2,873

39,117

4,167

46,157

Depreciation

At 1 September 2024

2,627

10,780

-

13,407

Charge for year

200

7,524

625

8,349

At 31 August 2025

2,827

18,304

625

21,756

Net book value

At 31 August 2025

46

20,813

3,542

24,401

At 31 August 2024

246

27,740

-

27,986

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

183,472

69,451

Other debtors

93,008

84,299

276,480

153,750

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,600

6,600

Taxation and social security

79,444

65,313

Other creditors

66,860

2,689

152,904

74,602

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

30,367

30,367

8.	RELATED PARTY DISCLOSURES

Included within other creditors are directors loans of £384. This amount is interest free and repayable on demand.