C.P.A. (Printers) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01183286

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,225		1,496
Investment Properties	5		289,000		289,000

			290,225		290,496
CURRENT ASSETS
Debtors	6	24,105		7,051
Cash at bank and in hand		8,033		7,908

		32,138		14,959
Creditors: Amounts Falling Due Within One Year	7	(55,865 )		(39,913 )

NET CURRENT ASSETS (LIABILITIES)			(23,727 )		(24,954 )

TOTAL ASSETS LESS CURRENT LIABILITIES			266,498		265,542

PROVISIONS FOR LIABILITIES
Deferred Taxation			(42,344 )		(42,344 )

NET ASSETS			224,154		223,198

CAPITAL AND RESERVES
Called up share capital	8		3,000		3,000
Fair value reserve	9		197,082		197,082
Profit and Loss Account			24,072		23,116

SHAREHOLDERS' FUNDS			224,154		223,198

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C.P.A. (Printers) Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr G S Pike

Director

29/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

C.P.A. (Printers) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01183286 . The registered office is Fleet House, Armstrong Road, South Benfleet, Essex, SS7 4FH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% Reducing balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 November 2024	4,141
Additions	137

As at 31 October 2025	4,278

Depreciation
As at 1 November 2024	2,645
Provided during the period	408

As at 31 October 2025	3,053

...CONTINUED

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C.P.A. (Printers) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	1,225

As at 1 November 2024	1,496

5. Investment Property

	2025
	£
Fair Value
As at 1 November 2024 and 31 October 2025	289,000

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	889	870
Other debtors	23,200	6,000
VAT	16	181

	24,105	7,051

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	22,133	8,241
Accruals and deferred income	600	600
Directors' loan accounts	33,132	31,072

	55,865	39,913

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3,000	3,000

9. Reserves

	Fair Value Reserve
	£
As at 1 November 2024	197,082

As at 31 October 2025	197,082

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C.P.A. (Printers) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Related Party Transactions

Forestbuy Limited

Included in Turnover is £6,000 invoiced to Forestbuy Limited for storage (2025: £0). The balance owed from Forestbuy Limited at the year end was £7,200 (2025: £0).

Basildon Printing Limited

Associated Company

Included in Turnover is £16,000 invoiced to Basildon Printing Limited for storage (2025: £6,000). The balance owed from Basildon Printing Limited at the year end was £16,000 (2025: £6,000).

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