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Company Registration No. 03682408 (England and Wales)
CPD (Europe) Ltd Unaudited accounts for the year ended 31 March 2026
CPD (Europe) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CPD (Europe) Ltd Company Information for the year ended 31 March 2026
Director
D P Waters
Company Number
03682408 (England and Wales)
Registered Office
STATION HOUSE, STATION ROAD MANNINGTREE ESSEX CO11 2LH
Accountants
Aldertons Accountants Oak House 2 Woodward Close Ipswich Suffolk IP2 0EA
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CPD (Europe) Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Inventories
2,659 
4,912 
Debtors
5
95,758 
53,260 
Investments
6
90,840 
90,858 
Cash at bank and in hand
92,328 
97,122 
281,585 
246,152 
Creditors: amounts falling due within one year
7
(105,179)
(55,576)
Net current assets
176,406 
190,576 
Net assets
176,406 
190,576 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
176,405 
190,575 
Shareholders' funds
176,406 
190,576 
For the year ending 31 March 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 May 2026 and were signed on its behalf by
D P Waters Director Company Registration No. 03682408
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CPD (Europe) Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
CPD (Europe) Ltd is a private company, limited by shares, registered in England and Wales, registration number 03682408. The registered office is STATION HOUSE, STATION ROAD, MANNINGTREE, ESSEX, CO11 2LH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
4,940 
12,957 
17,897 
At 31 March 2026
4,940 
12,957 
17,897 
Depreciation
At 1 April 2025
4,940 
12,957 
17,897 
At 31 March 2026
4,940 
12,957 
17,897 
Net book value
At 31 March 2026
- 
- 
- 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
48,541 
6,042 
Other debtors
47,217 
47,218 
95,758 
53,260 
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CPD (Europe) Ltd Notes to the Accounts for the year ended 31 March 2026
6
Investments held as current assets
2026 
2025 
£ 
£ 
Unlisted investments
90,840 
90,858 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
- 
(54)
Taxes and social security
16,963 
15,582 
Other creditors
46,040 
19,671 
Loans from directors
42,176 
20,377 
105,179 
55,576 
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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