Complete Property Management Solutions Ltd

Registered number

05236404

Filleted Accounts

31 October 2025

Complete Property Management Solutions Ltd
Registered number:		05236404
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		113,360			93,659

Current assets
Debtors	4	315,601			187,604
Cash at bank and in hand		640,489			619,336
		956,090			806,940

Creditors: amounts falling due within one year	5	(567,662)			(481,749)

Net current assets			388,428			325,191

Total assets less current liabilities			501,788			418,850

Creditors: amounts falling due after more than one year	6		(204,000)			(211,072)



Net assets			297,788			207,778

Capital and reserves
Called up share capital			4			4
Profit and loss account			297,784			207,774

Shareholders' funds			297,788			207,778

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Norris
Director
Approved by the board on 30 July 2026

Complete Property Management Solutions Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor vehicles	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			35		27

3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	38,092		272,060		310,152
	Additions	-		48,041		48,041
	At 31 October 2025	38,092		320,101		358,193

	Depreciation
	At 1 November 2024	38,092		178,401		216,493
	Charge for the year	-		28,340		28,340
	At 31 October 2025	38,092		206,741		244,833

	Net book value
	At 31 October 2025	-		113,360		113,360
	At 31 October 2024	-		93,659		93,659

4	Debtors			2025		2024
£					£

	Trade debtors			228,237		136,792
	Other debtors			-		(760)
	Prepayments			87,364		51,572
				315,601		187,604

5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			6,167		9,448
	Trade creditors			51,374		57,054
	Taxation and social security costs			148,969		139,983
	Other creditors			361,152		275,264
				567,662		481,749

6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		7,072
	Other creditors			204,000		204,000
				204,000		211,072


7	Other information

	Complete Property Management Solutions Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	22 Market Place
	Poulton
	Lancashire
	FY6 7AS