REGISTERED NUMBER: 07759405 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

CPSA Properties Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

C J Peters

Mrs S Adwalpalkar

REGISTERED OFFICE:

4 Reading Road

Pangbourne

Berkshire

RG8 7LY

REGISTERED NUMBER:

07759405 (England and Wales)

ACCOUNTANTS:

Geoffrey Cole & Co

4 Reading Road

Pangbourne

Reading

Berkshire

RG8 7LY

FIXED ASSETS

Tangible assets

4

55,850

96,499

Investment property

5

2,250,000

2,250,000

2,305,850

2,346,499

CURRENT ASSETS

Stocks

1,380

1,837

Debtors

6

187,755

223,704

Cash at bank

149,064

82,985

338,199

308,526

CREDITORS

Amounts falling due within one year

7

27,147

38,146

NET CURRENT ASSETS

311,052

270,380

TOTAL ASSETS LESS CURRENT LIABILITIES

2,616,902

2,616,879

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,616,802

2,616,779

SHAREHOLDERS' FUNDS

2,616,902

2,616,879

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 15 July 2026 and were signed on its behalf by:

C J Peters - Director

1.	STATUTORY INFORMATION

CPSA Properties 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 as modified by the revaluation of certain assets.

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 etc

-

25% on cost

Investment property

Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in market value is recognised within the profit and loss account, then transferred to the fair value reserve.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

150,355

Additions

(7,732

)

At 28 February 2026

142,623

DEPRECIATION

At 1 March 2025

53,856

Charge for year

32,917

At 28 February 2026

86,773

NET BOOK VALUE

At 28 February 2026

55,850

At 28 February 2025

96,499

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

2,250,000

Additions

(157,201

)

Revaluations

157,201

At 28 February 2026

2,250,000

NET BOOK VALUE

At 28 February 2026

2,250,000

At 28 February 2025

2,250,000

The fair value of the investment property as at 28 February 2026 was £2,250,000 as valued by C J Peters, a director.

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

-

8,141

Other debtors

15,667

13,845

Tax

-

1,401

VAT

-

12,407

Accrued income

215

214

Prepayments

7,443

9,696

23,325

45,704

2026

2025

£

£

Amounts falling due after more than one year:

Other debtors

164,430

178,000

Aggregate amounts

187,755

223,704

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,150

-

Tax

-

3,239

VAT

2,229

-

Accruals and deferred income

23,768

34,907

27,147

38,146

8.	RELATED PARTY DISCLOSURES

As at 28 February 2026 The Kitchen Network Ltd owed the company £179,750 (2025 : £191,750). The Kitchen Network Ltd is a company controlled by the husband of a Director. This loan is interest free with set repayment dates. Amounts due within 1 year total £15,320 and amounts due after 1 year total £164,430.