REGISTERED NUMBER: 14125153 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

CPM Consultancy Project Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Conor Paul Evans-McLean

REGISTERED OFFICE:

43 Molyneux Road

Waterloo

Liverpool

Merseyside

L22 4QY

REGISTERED NUMBER:

14125153 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Tangible assets

4

7,306

3,200

CURRENT ASSETS

Debtors

5

-

12,925

Cash at bank

10,009

15,241

10,009

28,166

CREDITORS

Amounts falling due within one year

6

13,588

17,257

NET CURRENT (LIABILITIES)/ASSETS

(3,579

)

10,909

TOTAL ASSETS LESS CURRENT LIABILITIES

3,727

14,109

PROVISIONS FOR LIABILITIES

7

1,388

608

NET ASSETS

2,339

13,501

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

2,338

13,500

SHAREHOLDERS' FUNDS

2,339

13,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 3 November 2026 and were signed by:

Mr Conor Paul Evans-McLean - Director

1.	STATUTORY INFORMATION

CPM Consultancy Project Services 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.

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 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.

Plant and machinery

-

20% on reducing balance

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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 June 2025

5,000

Additions

5,933

At 31 May 2026

10,933

DEPRECIATION

At 1 June 2025

1,800

Charge for year

1,827

At 31 May 2026

3,627

NET BOOK VALUE

At 31 May 2026

7,306

At 31 May 2025

3,200

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

-

9,359

Directors' current accounts

-

3,566

-

12,925

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Tax

7,626

10,546

Social security and other taxes

539

284

VAT

4,359

5,283

Directors' current accounts

144

-

Accrued expenses

920

1,144

13,588

17,257

7.	PROVISIONS FOR LIABILITIES

31.5.26

31.5.25

£

£

Deferred tax

1,388

608

Deferred

tax

£

Balance at 1 June 2025

608

Provided during year

780

Balance at 31 May 2026

1,388

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 June 2025

13,500

Profit for the year

35,838

Dividends

(47,000

)

At 31 May 2026

2,338