REGISTERED NUMBER: SC546140 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

CPP Trading Group Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

5,500

11,000

Tangible assets

5

51,505

53,741

57,005

64,741

CURRENT ASSETS

Stocks

449,310

461,742

Debtors

6

472,551

451,755

Cash at bank and in hand

364,758

363,191

1,286,619

1,276,688

CREDITORS

Amounts falling due within one year

7

(575,469

)

(507,554

)

NET CURRENT ASSETS

711,150

769,134

TOTAL ASSETS LESS CURRENT LIABILITIES

768,155

833,875

CREDITORS

Amounts falling due after more than one year

8

(271,594

)

(337,662

)

PROVISIONS FOR LIABILITIES

(5,899

)

(5,600

)

NET ASSETS

490,662

490,613

CAPITAL AND RESERVES

Called up share capital

40

40

Share premium

91,990

91,990

Retained earnings

398,632

398,583

SHAREHOLDERS' FUNDS

490,662

490,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

Mr A M Steven - Director

Mr B Steven - Director

Mr S Steven - Director

Mr D Thomas - Director

1.	STATUTORY INFORMATION

CPP Trading Group Ltd is a private company, limited by shares, domiciled in Scotland, registration number SC546140. The registered office is 71-75 Craigton Road, Glasgow, G51 3RB.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services in respect of the supply of paper products, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on cost, 20% on cost, 10% on cost and 5% on cost

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is represented by purchase price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

55,000

AMORTISATION

At 1 January 2025

44,000

Charge for year

5,500

At 31 December 2025

49,500

NET BOOK VALUE

At 31 December 2025

5,500

At 31 December 2024

11,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

34,346

14,650

80,230

Additions

-

-

-

Disposals

-

-

-

At 31 December 2025

34,346

14,650

80,230

DEPRECIATION

At 1 January 2025

3,004

14,264

76,421

Charge for year

3,431

164

2,034

Eliminated on disposal

-

-

-

At 31 December 2025

6,435

14,428

78,455

NET BOOK VALUE

At 31 December 2025

27,911

222

1,775

At 31 December 2024

31,342

386

3,809

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

86,220

33,242

248,688

Additions

8,489

7,491

15,980

Disposals

(57,720

)

(1,555

)

(59,275

)

At 31 December 2025

36,989

39,178

205,393

DEPRECIATION

At 1 January 2025

74,345

26,913

194,947

Charge for year

8,185

4,402

18,216

Eliminated on disposal

(57,720

)

(1,555

)

(59,275

)

At 31 December 2025

24,810

29,760

153,888

NET BOOK VALUE

At 31 December 2025

12,179

9,418

51,505

At 31 December 2024

11,875

6,329

53,741

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

28,500

DEPRECIATION

At 1 January 2025

16,625

Charge for year

7,125

At 31 December 2025

23,750

NET BOOK VALUE

At 31 December 2025

4,750

At 31 December 2024

11,875

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

321,716

333,693

Other debtors

150,835

118,062

472,551

451,755

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,667

4,675

Hire purchase contracts

4,000

6,000

Trade creditors

217,402

148,513

Taxation and social security

209,139

212,611

Other creditors

140,261

135,755

575,469

507,554

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

19,445

24,111

Hire purchase contracts

-

4,000

Other creditors

252,149

309,551

271,594

337,662

Amounts falling due in more than five years:

Repayable by instalments

Other loans - 5+ years

2,323

4,833

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

4,000

10,000

Amounts due on hire purchase contracts are secured against the assets to which they relate.