Company registration number 13350035 (England and Wales)
CPD PROPERTY HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CPD PROPERTY HOLDINGS LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
CPD Property Holdings Ltd
CPD PROPERTY HOLDINGS LTD
Statement of financial position
as at 31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
1,009,127
519,795
Investments
4
20
20
1,009,147
519,815
Current assets
Cash at bank and in hand
2,868
2,762
Creditors: amounts falling due within one year
5
(241,135)
(9,414)
Net current liabilities
(238,267)
(6,652)
Total assets less current liabilities
770,880
513,163
Creditors: amounts falling due after more than one year
6
(573,394)
(346,837)
Net assets
197,486
166,326
Capital and reserves
Called up share capital
7
20
20
Profit and loss reserves
197,466
166,306
Total equity
197,486
166,326

The director of the company has elected not to include a copy of the income statement within the financial statements.true

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.

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

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.

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

The financial statements were approved and signed by the director and authorised for issue on 11 August 2026
C S Diggle
Director
Company registration number 13350035 (England and Wales)
CPD Property Holdings Ltd
CPD PROPERTY HOLDINGS LTD
Notes to the Financial Statements
for the year ended 31 December 2025
- 2 -
1
Accounting policies
Company information

CPD Property Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Alpha Works, Smalley Street, Castleton, Rochdale, Lancashire, OL11 3EB.

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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Turnover

Turnover represents the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

CPD Property Holdings Ltd
CPD PROPERTY HOLDINGS LTD
Notes to the Financial Statements (CONTINUED)
for the year ended 31 December 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 January 2025
519,795
Additions
606,638
Disposals
(117,306)
At 31 December 2025
1,009,127
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
20
20
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,915
7,915
Trade creditors
(60)
190
Amounts owed to group undertakings
333,280
-
0
Corporation tax
-
0
1,309
Other creditors
(100,000)
-
0
241,135
9,414
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
573,394
346,837
CPD Property Holdings Ltd
CPD PROPERTY HOLDINGS LTD
Notes to the Financial Statements (CONTINUED)
for the year ended 31 December 2025
- 4 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
10
10
10
10
B Ordinary shares of £1 each
8
8
8
8
C Ordinary shares of £1 each
2
2
2
2
20
20
20
20
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