Company registration number 07020609 (England and Wales)
CPD PROPERTY SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CPD PROPERTY SERVICES LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
CPD PROPERTY SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
555,577
513,014
Current assets
Debtors
4
591,290
411,655
Cash at bank and in hand
105,015
186,717
696,305
598,372
Creditors: amounts falling due within one year
5
(478,706)
(309,776)
Net current assets
217,599
288,596
Total assets less current liabilities
773,176
801,610
Creditors: amounts falling due after more than one year
6
(108,221)
(164,118)
Provisions for liabilities
7
(62,288)
(54,233)
Net assets
602,667
583,259
Capital and reserves
Called up share capital
20
20
Revaluation reserve
137,700
137,700
Profit and loss reserves
464,947
445,539
Total equity
602,667
583,259
CPD PROPERTY SERVICES LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

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 his 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 income statement within the financial statements.true

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 07020609 (England and Wales)
CPD PROPERTY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

CPD Property Services Limited 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.

Turnover

Turnover represents the fair value of the consideration received for goods and services provided int he normal course of business, and is shown net of VAT. Turnover is recognised upon the provision of goods and services.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation
Plant and equipment
15% straight line
Fixtures and fittings
10% straight line
Motor vehicles
18% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

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 SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2025
2024
Number
Number
Total
82
84
CPD PROPERTY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
285,000
22,483
10,487
306,262
624,232
Additions
-
0
-
0
-
0
121,499
121,499
At 31 December 2025
285,000
22,483
10,487
427,761
745,731
Depreciation and impairment
At 1 January 2025
-
0
22,483
5,560
83,175
111,218
Depreciation charged in the year
-
0
-
0
1,049
77,887
78,936
At 31 December 2025
-
0
22,483
6,609
161,062
190,154
Carrying amount
At 31 December 2025
285,000
-
0
3,878
266,699
555,577
At 31 December 2024
285,000
-
0
4,927
223,087
513,014
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
258,010
323,162
Amounts owed by group undertakings
333,280
-
0
Other debtors
-
0
88,493
591,290
411,655
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,290
10,287
Obligations under finance leases
9,793
7,025
Other borrowings
11,493
-
0
Trade creditors
84,131
36,559
Corporation tax
86,626
136,135
Other taxation and social security
134,061
94,433
Other creditors
140,690
23,337
Accruals and deferred income
6,622
2,000
478,706
309,776
CPD PROPERTY SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
5,378
Obligations under finance leases
12,519
9,096
Other borrowings
95,702
149,644
108,221
164,118
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
62,288
54,233
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