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Company Registration No. 14436836 (England and Wales)
Cp Direct Ltd Unaudited accounts for the year ended 31 October 2025
Cp Direct Ltd Unaudited accounts Contents
Page
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Cp Direct Ltd Company Information for the year ended 31 October 2025
Directors
Harrison Charles Pearse Aiden Lewis Cowles
Company Number
14436836 (England and Wales)
Registered Office
Unit 3, Leaches Farm Bicester Road Kingswood Aylesbury Buckinghamshire HP18 0RF England
Accountants
MC Accountancy Limited 4 Catterick Road Bicester Oxfordshire OX26 1AW
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Cp Direct Ltd Accountants' report
Accountants' report to the board of directors of Cp Direct Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 October 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 October 2025. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
MC Accountancy Limited 4 Catterick Road Bicester Oxfordshire OX26 1AW 17 July 2026
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Cp Direct Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,157 
599 
Current assets
Inventories
115,403 
23,523 
Debtors
57,973 
3,642 
Cash at bank and in hand
10,151 
16,470 
183,527 
43,635 
Creditors: amounts falling due within one year
(72,251)
(27,665)
Net current assets
111,276 
15,970 
Total assets less current liabilities
112,433 
16,569 
Creditors: amounts falling due after more than one year
(66,715)
- 
Net assets
45,718 
16,569 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
45,716 
16,567 
Shareholders' funds
45,718 
16,569 
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 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 17 July 2026 and were signed on its behalf by
Harrison Charles Pearse Director Company Registration No. 14436836
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Cp Direct Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Cp Direct Ltd is a private company, limited by shares, registered in England and Wales, registration number 14436836. The registered office is Unit 3, Leaches Farm, Bicester Road, Kingswood, Aylesbury, Buckinghamshire, HP18 0RF, England.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
- 
999 
999 
Additions
797 
- 
797 
At 31 October 2025
797 
999 
1,796 
Depreciation
At 1 November 2024
- 
400 
400 
Charge for the year
40 
199 
239 
At 31 October 2025
40 
599 
639 
Net book value
At 31 October 2025
757 
400 
1,157 
At 31 October 2024
- 
599 
599 
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Cp Direct Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,610 
3,565 
Trade debtors
55,268 
- 
Accrued income and prepayments
77 
77 
Other debtors
18 
- 
57,973 
3,642 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,158 
2,806 
Taxes and social security
8,920 
3,623 
Other creditors
61,957 
18,289 
Loans from directors
16 
2,747 
Accruals
200 
200 
72,251 
27,665 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
66,715 
- 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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