REGISTERED NUMBER: 11255011 (England and Wales)

CPJM LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Miss C K McKeown

REGISTERED OFFICE:

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

REGISTERED NUMBER:

11255011 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Tangible assets

5

-

958

Investment property

6

3,140,000

3,179,923

3,140,000

3,180,881

CURRENT ASSETS

Debtors

7

200

-

Cash at bank

24,045

44,282

24,245

44,282

CREDITORS

Amounts falling due within one year

8

766,164

315,238

NET CURRENT LIABILITIES

(741,919

)

(270,956

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,398,081

2,909,925

CREDITORS

Amounts falling due after more than one year

9

-

(450,500

)

PROVISIONS FOR LIABILITIES

(561,041

)

(575,103

)

NET ASSETS

1,837,040

1,884,322

CAPITAL AND RESERVES

Called up, paid and allotted share capital

100

100

Non distributable reserve

10

1,698,490

1,724,591

Retained earnings

10

138,450

159,631

SHAREHOLDERS' FUNDS

1,837,040

1,884,322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 24 August 2026 and were signed by:

Miss C K McKeown - Director

1.	STATUTORY INFORMATION

CPJM 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.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

2,861

DEPRECIATION

At 1 April 2025

1,903

Charge for year

958

At 31 March 2026

2,861

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

958

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

3,179,923

Revaluations

(39,923

)

At 31 March 2026

3,140,000

NET BOOK VALUE

At 31 March 2026

3,140,000

At 31 March 2025

3,179,923

Investment property was valued on an open market basis on 31/03/2026 by the director.

If investment properties had not been revalued they would have been included at historical cost totalling £880,468.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

200

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

451,581

-

Taxation and social security

7,349

4,226

Other creditors

307,234

311,012

766,164

315,238

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

450,500

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

450,500

10.

RESERVES

Non

Retained

distributable

earnings

reserve

Totals

£

£

£

At 1 April 2025

159,631

1,724,591

1,884,222

Profit for the year

3,904

3,904

Dividends

(51,186

)

(51,186

)

Transfer of revaluation

26,101

(26,101

)

-

At 31 March 2026

138,450

1,698,490

1,836,940

11.	RELATED PARTY DISCLOSURES

The director operates a loan account with the company. During the year, brought forward loans were repaid by the company in aggregate of £3,964. At the year end, the director was owed £303,364.