Registration number: 05510365

Community Press Office Limited

trading as CPO

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Community Press Office Limited

trading as CPO

(Registration number: 05510365)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,856	2,269
Current assets
Debtors	5	29,363	102,407
Cash at bank and in hand		776,424	737,704
		805,787	840,111
Creditors: Amounts falling due within one year	6	(113,801)	(204,161)
Net current assets		691,986	635,950
Total assets less current liabilities		693,842	638,219
Provisions for liabilities		(464)	(567)
Net assets		693,378	637,652
Reserves
Retained earnings		693,378	637,652
Surplus		693,378	637,652

For the financial 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.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 October 2026 and signed on its behalf by:
 

......................................... S Ryder Director

Community Press Office Limited

trading as CPO

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The Company is a company limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the Company in the event of liquidation.

The address of its registered office is:
Centre4
Wootton Road
Grimsby
DN33 1HE

These financial statements were authorised for issue by the Board on 19 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared for the individual entity and are presented in pound sterling and rounded to the nearest pound.

Revenue recognition

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Community Press Office Limited

trading as CPO

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	33% Straight line
Furniture and fittings	20% Reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 23 (2025 - 20).

Community Press Office Limited

trading as CPO

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2025	14,239	14,239
Additions	487	487
At 31 March 2026	14,726	14,726
Depreciation
At 1 April 2025	11,970	11,970
Charge for the year	900	900
At 31 March 2026	12,870	12,870
Carrying amount
At 31 March 2026	1,856	1,856
At 31 March 2025	2,269	2,269

5

Debtors

Current	2026 £	2025 £
Trade debtors	14,828	91,233
Prepayments	9,975	8,945
Other debtors	4,560	2,229
	29,363	102,407

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	9,830	12,942
Taxation and social security	27,170	35,636
Accruals and deferred income	76,801	153,987
Other creditors	-	1,596
	113,801	204,161