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Company Registration No. 13964196 (England and Wales)
Cpima Limited Unaudited accounts for the year ended 30 September 2025
Cpima Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cpima Limited Company Information for the year ended 30 September 2025
Directors
Andrew Richards Christopher Roberts
Company Number
13964196 (England and Wales)
Accountants
R H Jeffs & Rowe Ltd 27-28 Gelliwastad Road Pontypridd CF37 2BW
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Cpima Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
12,600
-
Investment property
5
236,829
152,329
Investments
6
157,000
52,002
406,429
204,331
Current assets
Debtors
7
52,543
22,533
Cash at bank and in hand
390
869
52,933
23,402
Creditors: amounts falling due within one year
8
(474,771)
(242,677)
Net current liabilities
(421,838)
(219,275)
Net liabilities
(15,409)
(14,944)
Capital and reserves
Called up share capital
150
150
Profit and loss account
(15,559)
(15,094)
Shareholders' funds
(15,409)
(14,944)
For the year ending 30 September 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 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 of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by
Christopher Roberts Director Company Registration No. 13964196
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Cpima Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Cpima Limited is a private company, limited by shares, registered in England and Wales, registration number 13964196.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Investments
Investments in subsidiary undertakings are recognised at cost.
Investment property
Investment property is shown at most recent value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the income statement.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024
-
Additions
14,000
At 30 September 2025
14,000
Amortisation
At 1 October 2024
-
Charge for the year
1,400
At 30 September 2025
1,400
Net book value
At 30 September 2025
12,600
5
Investment property
2025
£
Fair value at 1 October 2024
152,329
Additions
84,500
At 30 September 2025
236,829
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Cpima Limited Notes to the Accounts for the year ended 30 September 2025
6
Investments
Subsidiary undertakings
£
Valuation at 1 October 2024
52,002
Additions
104,998
Valuation at 30 September 2025
157,000
The Company holds an interest in the ordinary share capital of the following companies: Durbin & Co Estate Agents Ltd - 100% T Samuel Estate Agents Ltd - 100% STS Estate Agents Ltd - 100% The companies are all registered in England & Wales
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
4,634
-
Accrued income and prepayments
595
-
Other debtors
47,314
22,533
52,543
22,533
8
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
284,337
158,441
Loans from directors
189,234
84,236
Accruals
1,200
-
474,771
242,677
9
Transactions with related parties
The Company and its directors hold positions as directors of other related companies. These companies do not form a group as defined by company legislation and consolidated financial statements are not prepared. During the year, the Company traded with these related companies on normal terms. It also rendered or received services and provided or received financial support. The amount due to or from these related companies at the Balance Sheet date are shown in the debtors and creditors notes to the financial statements.
10
Average number of employees
During the year the average number of employees was 2 (2024: 3).
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