IRIS Accounts Production v26.1.10.61 04242875 Board of Directors 1.11.24 31.10.25 31.10.25 true false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04242875 2024-10-31 04242875 2025-10-31 04242875 2024-11-01 2025-10-31 04242875 2023-10-31 04242875 2023-11-01 2024-10-31 04242875 2024-10-31 04242875 ns15:EnglandWales 2024-11-01 2025-10-31 04242875 ns14:PoundSterling 2024-11-01 2025-10-31 04242875 ns10:Director1 2024-11-01 2025-10-31 04242875 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04242875 ns10:SmallEntities 2024-11-01 2025-10-31 04242875 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04242875 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 04242875 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04242875 ns10:FullAccounts 2024-11-01 2025-10-31 04242875 1 2024-11-01 2025-10-31 04242875 ns10:Director2 2024-11-01 2025-10-31 04242875 ns10:RegisteredOffice 2024-11-01 2025-10-31 04242875 ns5:CurrentFinancialInstruments 2025-10-31 04242875 ns5:CurrentFinancialInstruments 2024-10-31 04242875 ns5:Non-currentFinancialInstruments 2025-10-31 04242875 ns5:Non-currentFinancialInstruments 2024-10-31 04242875 ns5:ShareCapital 2025-10-31 04242875 ns5:ShareCapital 2024-10-31 04242875 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 04242875 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 04242875 ns5:NetGoodwill 2024-11-01 2025-10-31 04242875 ns5:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 04242875 ns5:PlantMachinery 2024-11-01 2025-10-31 04242875 ns5:FurnitureFittings 2024-11-01 2025-10-31 04242875 ns5:MotorVehicles 2024-11-01 2025-10-31 04242875 ns5:ComputerEquipment 2024-11-01 2025-10-31 04242875 ns5:NetGoodwill 2024-10-31 04242875 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-31 04242875 ns5:NetGoodwill 2025-10-31 04242875 ns5:IntangibleAssetsOtherThanGoodwill 2025-10-31 04242875 ns5:NetGoodwill 2024-10-31 04242875 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-31 04242875 ns5:PlantMachinery 2024-10-31 04242875 ns5:FurnitureFittings 2024-10-31 04242875 ns5:MotorVehicles 2024-10-31 04242875 ns5:ComputerEquipment 2024-10-31 04242875 ns5:PlantMachinery 2025-10-31 04242875 ns5:FurnitureFittings 2025-10-31 04242875 ns5:MotorVehicles 2025-10-31 04242875 ns5:ComputerEquipment 2025-10-31 04242875 ns5:PlantMachinery 2024-10-31 04242875 ns5:FurnitureFittings 2024-10-31 04242875 ns5:MotorVehicles 2024-10-31 04242875 ns5:ComputerEquipment 2024-10-31 04242875 ns5:CostValuation 2024-10-31 04242875 ns5:DisposalsRepaymentsInvestments 2025-10-31 04242875 ns5:CostValuation 2025-10-31 04242875 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 04242875 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 04242875 ns5:WithinOneYear 2025-10-31 04242875 ns5:WithinOneYear 2024-10-31 04242875 ns5:BetweenOneFiveYears 2025-10-31 04242875 ns5:BetweenOneFiveYears 2024-10-31 04242875 ns5:AllPeriods 2025-10-31 04242875 ns5:AllPeriods 2024-10-31

REGISTERED NUMBER: 04242875 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

CPI CORPORATE SOLUTIONS LTD

CPI CORPORATE SOLUTIONS LTD (REGISTERED NUMBER: 04242875) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CPI CORPORATE SOLUTIONS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST OCTOBER 2025

| DIRECTORS: | Mrs S J Spooner

| C Spooner

| REGISTERED OFFICE: | 1 First Avenue

| Aviation Road

| Enterprise Park, Sherburn In Elmet

| Leeds

| LS25 6PD

| REGISTERED NUMBER: | 04242875 (England and Wales)

| ACCOUNTANTS: | CGA

| Chartered Certified Accountants

| 3 & 4 Park Court

| Riccall Road

| Escrick

| York

| North Yorkshire

| YO19 6ED

CPI CORPORATE SOLUTIONS LTD (REGISTERED NUMBER: 04242875) |

BALANCE SHEET

31ST OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 6,320 |  | 12,640 |  |

Tangible assets | 5 | 7,048 |  | 8,340 |  |

Investments | 6 | 4,062 |  | 4,162 |  |

17,430 |  | 25,142 |  |

CURRENT ASSETS

Stocks | 29,000 |  | 35,751 |  |

Debtors | 7 | 494,720 |  | 247,843 |  |

Cash at bank and in hand | 19,974 |  | 30,020 |  |

543,694 |  | 313,614 |  |

CREDITORS

Amounts falling due within one year | 8 | 351,508 |  | 180,824 |  |

NET CURRENT ASSETS | 192,186 |  | 132,790 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 209,616 |  | 157,932 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 29,750 |  | 33,887 |  |

NET ASSETS | 179,866 |  | 124,045 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 179,766 |  | 123,945 |  |

SHAREHOLDERS' FUNDS | 179,866 |  | 124,045 |  |

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

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

The directors acknowledge their 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.

CPI CORPORATE SOLUTIONS LTD (REGISTERED NUMBER: 04242875) |

BALANCE SHEET - continued

31ST OCTOBER 2025

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 Board of Directors and authorised for issue on 2nd June 2026 and were signed on its behalf by:

C Spooner - Director

CPI CORPORATE SOLUTIONS LTD (REGISTERED NUMBER: 04242875) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

1. | STATUTORY INFORMATION

| CPI Corporate 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 and represents amounts receivable for goods supplied and services rendered stated net of discounts and of Value Added Tax.

| Revenue is recognised once the service has been completed and where it is virtually certain that payment will be received.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

| less any accumulated amortisation and any accumulated impairment losses.

| Website development costs are being amortised evenly over their estimated useful life of five years.

| Domain name has been amortised evenly over its estimated useful life of five years.

| 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 | - | 25% on reducing balance

| Computer equipment | - | 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

CPI CORPORATE SOLUTIONS LTD (REGISTERED NUMBER: 04242875) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 10 (2024 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1st November 2024

| and 31st October 2025 | 6,000 |  | 95,071 |  | 101,071 |  |

| AMORTISATION

| At 1st November 2024 | 6,000 |  | 82,431 |  | 88,431 |  |

| Charge for year | - |  | 6,320 |  | 6,320 |  |

| At 31st October 2025 | 6,000 |  | 88,751 |  | 94,751 |  |

| NET BOOK VALUE

| At 31st October 2025 | - |  | 6,320 |  | 6,320 |  |

| At 31st October 2024 | - |  | 12,640 |  | 12,640 |  |

CPI CORPORATE SOLUTIONS LTD (REGISTERED NUMBER: 04242875) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st November 2024 | 62,611 |  | 4,627 |  | 7,500 |  | 15,348 |  | 90,086 |  |

| Additions | - |  | 117 |  | - |  | 1,507 |  | 1,624 |  |

| At 31st October 2025 | 62,611 |  | 4,744 |  | 7,500 |  | 16,855 |  | 91,710 |  |

| DEPRECIATION

| At 1st November 2024 | 62,611 |  | 4,539 |  | 2,930 |  | 11,666 |  | 81,746 |  |

| Charge for year | - |  | 112 |  | 1,142 |  | 1,662 |  | 2,916 |  |

| At 31st October 2025 | 62,611 |  | 4,651 |  | 4,072 |  | 13,328 |  | 84,662 |  |

| NET BOOK VALUE

| At 31st October 2025 | - |  | 93 |  | 3,428 |  | 3,527 |  | 7,048 |  |

| At 31st October 2024 | - |  | 88 |  | 4,570 |  | 3,682 |  | 8,340 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 1st November 2024 | 162 |  | 4,000 |  | 4,162 |  |

| Disposals | (100 | ) | - |  | (100 | ) |

| At 31st October 2025 | 62 |  | 4,000 |  | 4,062 |  |

| NET BOOK VALUE

| At 31st October 2025 | 62 |  | 4,000 |  | 4,062 |  |

| At 31st October 2024 | 162 |  | 4,000 |  | 4,162 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 356,971 |  | 162,162 |  |

| Amounts owed by group undertakings | 22,696 |  | 39,606 |  |

| Other debtors | 115,053 |  | 46,075 |  |

494,720 |  | 247,843 |  |

CPI CORPORATE SOLUTIONS LTD (REGISTERED NUMBER: 04242875) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 54,032 |  | 3,102 |  |

| Trade creditors | 182,469 |  | 124,177 |  |

| Taxation and social security | 33,370 |  | 6,892 |  |

| Other creditors | 81,637 |  | 46,653 |  |

351,508 |  | 180,824 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 29,750 |  | 33,887 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 17,750 |  | 19,096 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 31,500 |  | 31,500 |  |

| Between one and five years | 7,875 |  | 39,375 |  |

39,375 |  | 70,875 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year under review, the Directors received loans from the company which are interest free and repayable on demand.

| The company made advances totalling £28,000 (2024 - £7,000) and this was offset by credits totalling £4,880 (2024 - £750).

| At the balance sheet date, the amount owed to the company was £27,967 (2024 - £4,847) and is included within other debtors.

| This was repaid in full on 30th June 2026.

CPI CORPORATE SOLUTIONS LTD (REGISTERED NUMBER: 04242875) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

12. | RELATED PARTY DISCLOSURES

| Participator Loan

| Advances totalling £42,200 (2024 - £1,100) were made and this was offset by credits totalling £1,220 (2024 - £nil).

| At the balance sheet date, the amount owed by the participator was £42,080 (2024 - £1,100) and is presented within other debtors within one year. This was repaid in full on 31st July 2026.

| United Urns Ltd

| During the year, amounts totalling £nil (2024 - £nil) were loaned to the above company which is a wholly owned subsidiary and £28,566 (2024 - £20,251) were repaid. At the year end there was an outstanding balance of £nil (2024 - £28,566) at the year end and is presented within amounts owed by group undertakings within one year. No interest is charged on the balance.

| ATAM Signs Ltd

| During the year, amounts totalling £12,156 (2024 - £2,940) were loaned to the above company which is a group company and £500 (2024 - £nil) was repaid. At the year end there was an outstanding balance of £22,696 (2024 - £11,040) at the year end and is presented within amounts owed by group undertakings within one year. No interest is charged on the balance.