REGISTERED NUMBER: 04242875 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

CPI CORPORATE SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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

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.

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.