REGISTERED NUMBER: 07972169 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

CP Martin Ltd

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

Mr C P Martin

Secretary:

Mrs K E Martin

Registered office:

6 George Street

Driffield

East Yorkshire

YO25 6RA

Registered number:

07972169 (England and Wales)

Accountants:

Ullyott Limited

6 George Street

Driffield

East Yorkshire

YO25 6RA

FIXED ASSETS

Tangible assets

4

6,660

8,953

CURRENT ASSETS

Debtors

5

18,465

19,952

Cash at bank

35,138

16,573

53,603

36,525

CREDITORS

Amounts falling due within one year

6

18,840

17,434

NET CURRENT ASSETS

34,763

19,091

TOTAL ASSETS LESS CURRENT LIABILITIES

41,423

28,044

PROVISIONS FOR LIABILITIES

1,265

1,701

NET ASSETS

40,158

26,343

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

40,058

26,243

SHAREHOLDERS' FUNDS

40,158

26,343

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

Mr C P Martin - Director

1.	STATUTORY INFORMATION

CP Martin 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, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

29,988

2,717

32,705

DEPRECIATION

At 1 April 2025

21,686

2,066

23,752

Charge for year

2,076

217

2,293

At 31 March 2026

23,762

2,283

26,045

NET BOOK VALUE

At 31 March 2026

6,226

434

6,660

At 31 March 2025

8,302

651

8,953

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

18,465

17,634

Other debtors

-

1,800

Prepayments and accrued income

-

518

18,465

19,952

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Corporation tax

10,680

9,022

VAT

7,096

7,373

Directors' current accounts

64

89

Accruals and deferred income

1,000

950

18,840

17,434

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr C P Martin.