REGISTERED NUMBER: 08158752 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

CFP Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Osborn

REGISTERED OFFICE:

Arundel House

24 Arundel Street

Glossop

Derbyshire

SK13 7AB

REGISTERED NUMBER:

08158752 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Tangible assets

4

291,573

297,876

Investments

5

11,738

-

303,311

297,876

CURRENT ASSETS

Stocks

269,000

418,000

Debtors

6

935,404

357,016

Cash at bank

454,137

43,776

1,658,541

818,792

CREDITORS

Amounts falling due within one year

7

579,311

451,574

NET CURRENT ASSETS

1,079,230

367,218

TOTAL ASSETS LESS CURRENT LIABILITIES

1,382,541

665,094

CREDITORS

Amounts falling due after more than one year

8

(800,995

)

(166,170

)

PROVISIONS FOR LIABILITIES

(32,835

)

(30,754

)

NET ASSETS

548,711

468,170

CAPITAL AND RESERVES

Called up share capital

1,100

1,100

Fair value reserve

10

93,000

93,000

Retained earnings

454,611

374,070

SHAREHOLDERS' FUNDS

548,711

468,170

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 his 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 1 October 2026 and were signed by:

R Osborn - Director

1.	STATUTORY INFORMATION

CFP 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 (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% straight line

Plant and machinery etc

-

25% reducing balance

Stocks

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

290,000

16,087

306,087

Additions

-

1,656

1,656

At 31 March 2026

290,000

17,743

307,743

DEPRECIATION

At 1 April 2025

-

8,211

8,211

Charge for year

5,800

2,159

7,959

At 31 March 2026

5,800

10,370

16,170

NET BOOK VALUE

At 31 March 2026

284,200

7,373

291,573

At 31 March 2025

290,000

7,876

297,876

Cost or valuation at 31 March 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2024

110,000

-

110,000

Cost

180,000

17,743

197,743

290,000

17,743

307,743

Freehold property was valued on an open market basis on 26 September 2023 by Bradley Hall Chartered Surveyors .

The Director believes that the fair value of the property is correct.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

10,000

Revaluations

1,738

At 31 March 2026

11,738

NET BOOK VALUE

At 31 March 2026

11,738

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2025

1,738

Cost

10,000

11,738

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

795,552

290,161

Amounts owed by participating interests

63,500

63,500

Other debtors

76,352

3,355

935,404

357,016

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

157,649

55,199

Trade creditors

64,373

145,261

Taxation and social security

57,050

31,501

Other creditors

300,239

219,613

579,311

451,574

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

800,995

166,170

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Allica Bank Loan

180,061

183,009

Lloyds Factoring Accounts

242,353

88,731

422,414

271,740

The loan is secured by fixed charge on the company's freehold property.

The factoring accounts are secured against the company's trade debtors.

10.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

93,000