Company Registration No. 04652895 (England and Wales)
C P I INVESTMENT FUND LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
31 December 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
C P I INVESTMENT FUND LIMITED
COMPANY INFORMATION
Director
E Stopina
Company number
04652895
Registered office
20 Old Bailey
3rd Floor
London
United Kingdom
EC4M 7AN
Accountants
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
C P I INVESTMENT FUND LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
C P I INVESTMENT FUND LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
2,584,435
2,592,929
Cash at bank and in hand
512
2,869
2,584,947
2,595,798
Creditors: amounts falling due within one year
5
(2,364,895)
(2,367,889)
Net current assets
220,052
227,909
Capital and reserves
Called up share capital
250,000
250,000
Profit and loss reserves
(29,948)
(22,091)
Total equity
220,052
227,909

The notes on pages 2 to 3 form part of these financial statements.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 7 July 2026
E Stopina
Director
Company registration number 04652895 (England and Wales)
C P I INVESTMENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

C P I Investment Fund Limited is a private company limited by shares incorporated in England and Wales. The registered office is 20 Old Bailey, 3rd Floor, London, United Kingdom, EC4M 7AN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.3

Transactions undertaken as agent

Where the company has agreed to hold assets as nominee and does not carry the risks and rewards of transactions associated with those assets, the transactions are not reflected in the financial statements.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Carrying value of debtors

Debtors are valued at the lower cost and net realisable value. Net realisable value includes, where necessary, provisions for irrecoverable amounts. Calculation of these provisions requires judgements to be made regarding the recoverability of the balances.

C P I INVESTMENT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,584,435
2,592,929
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
2,364,895
2,367,889
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