CPUK_DEVELOPMENTS_LTD - Accounts

CPUK DEVELOPMENTS LIMITED - Company Information

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Company Registration No. 05893255 (England and Wales)

CPUK DEVELOPMENTS LTD

ABBREVIATED ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2016

CPUK DEVELOPMENTS LTD

CONTENTS

Page

Accountants' report

Abbreviated balance sheet

Notes to the abbreviated accounts

3 - 4

CPUK DEVELOPMENTS LTD

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CPUK DEVELOPMENTS LTD FOR THE YEAR ENDED 31 AUGUST 2016

- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CPUK Developments Ltd for the year ended 31 August 2016 set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of CPUK Developments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of CPUK Developments Ltd and state those matters that we have agreed to state to the Board of Directors of CPUK Developments Ltd, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CPUK Developments Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that CPUK Developments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CPUK Developments Ltd. You consider that CPUK Developments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CPUK Developments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore and Smalley LLP

Chartered Accountants

Richard House

9 Winckley Square

Preston

PR1 3HP

12 September 2016

CPUK DEVELOPMENTS LTD

ABBREVIATED BALANCE SHEET

AS AT

31 AUGUST 2016

- 2 -

2016

2015

Notes

Fixed assets

Investments

246,252

Current assets

Debtors

1,000

Creditors: amounts falling due within one year

(246,252)

Net current assets/(liabilities)

1,000

(245,252)

1,000

Capital and reserves

Called up share capital

1,000

Shareholders' funds

1,000

Audit exemption statement

For the financial year ended 31 August 2016 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These abbreviated financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by the Board and authorised for issue on 12 September 2016

Mr S J Whittle

Director

Company Registration No. 05893255

CPUK DEVELOPMENTS LTD

NOTES TO THE ABBREVIATED ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2016

- 3 -

Accounting policies

1.1

Accounting convention

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

1.2

Compliance with accounting standards

The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

1.3

Investments

Fixed asset investments are stated at cost less provision for diminution in value.

1.4

Deferred taxation

Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

1.5

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Fixed assets

Investments

Cost

At 1 September 2015

246,252

Disposals

(246,252)

At 31 August 2016

Net book value

At 31 August 2016

At 31 August 2015

246,252

On 1 February 2016 the company sold its shareholding in Downtown Living Limited for its carrying value of £246,252.

CPUK DEVELOPMENTS LTD

NOTES TO THE ABBREVIATED ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2016

- 4 -

Share capital

2016

2015

Allotted, called up and fully paid

1,000 Ordinary shares of £1 each

1,000