Company registration number 08298590 (England and Wales)
C.E.P.D. Limited
Unaudited Financial Statements
For the year ended 31 December 2025
C.E.P.D. Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
C.E.P.D. Limited
Statement Of Financial Position
As at 31 December 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,796
1,789
Current assets
Debtors
4
63,926
148,058
Investments
5
30,000
-
0
Cash at bank and in hand
73,658
77,172
167,584
225,230
Creditors: amounts falling due within one year
6
(50,086)
(60,985)
Net current assets
117,498
164,245
Net assets
120,294
166,034
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
120,194
165,934
Total equity
120,294
166,034

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 her 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 26 August 2026
J Gilmour
Director
Company registration number 08298590 (England and Wales)
C.E.P.D. Limited
Notes to the financial statements
For the year ended 31 December 2025
- 2 -
1
Accounting policies
Company information

C.E.P.D. Limited is a private company limited by shares incorporated in England and Wales. The registered office is 21 Oaklands, Guilden Sutton, Chester, Cheshire, England, CH3 7HE.

1.1
Basis of preparation

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.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

1.3
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:

Fixtures and fittings
25% reducing balance

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.

1.4
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.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

C.E.P.D. Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Retirement benefits

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

1.7
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

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

2025
2024
Number
Number
Total
37
43
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
6,100
Additions
1,755
At 31 December 2025
7,855
Depreciation and impairment
At 1 January 2025
4,311
Depreciation charged in the year
748
At 31 December 2025
5,059
Carrying amount
At 31 December 2025
2,796
At 31 December 2024
1,789
C.E.P.D. Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
62,072
148,048
Other debtors
1,854
10
63,926
148,058
5
Current asset investments
2025
2024
£
£
Other investments
30,000
-
0
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
909
688
Corporation tax
14,781
23,205
Other taxation and social security
32,917
35,504
Other creditors
1,479
1,588
50,086
60,985
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