C&P Imports Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13280140

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	20,000		20,000
Debtors	5	138,428		152,191
Cash at bank and in hand		110,738		133,941

		269,166		306,132
Creditors: Amounts Falling Due Within One Year	6	(144,221 )		(130,894 )

NET CURRENT ASSETS (LIABILITIES)			124,945		175,238

TOTAL ASSETS LESS CURRENT LIABILITIES			124,945		175,238

Creditors: Amounts Falling Due After More Than One Year	7		-		(50,000 )

NET ASSETS			124,945		125,238

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			124,944		125,237

SHAREHOLDERS' FUNDS			124,945		125,238

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C&P Imports Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M R Parker

Director

27th August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

C&P Imports Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13280140 . The registered office is Mereside Farm, Sandy Lane, Holmeswood, L40 1UF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities

2.3. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

The tax expense for the period comprises current and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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C&P Imports Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

4. Stocks

	2026	2025
	£	£
Finished goods	20,000	20,000

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	138,319	151,142
Other debtors	109	1,049

	138,428	152,191

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	135,256	121,723
Other creditors	2,067	3,180
Taxation and social security	6,898	5,991

	144,221	130,894

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	-	50,000

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C&P Imports Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

Included in creditors amounts falling due after more than one year is a loan of £nil (2024 £50,000) from R Parker, the parent of M Parker the sole director.

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