IRIS Accounts Production v23.3.0.418 07232528 Board of Directors Board of Directors 1.5.22 30.4.23 30.4.23 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072325282022-04-30072325282023-04-30072325282022-05-012023-04-30072325282021-04-30072325282021-05-012022-04-30072325282022-04-3007232528ns10:Originalns15:EnglandWales2022-05-012023-04-3007232528ns14:PoundSterlingns10:Original2022-05-012023-04-3007232528ns10:Originalns10:Director12022-05-012023-04-3007232528ns10:Original2022-05-012023-04-3007232528ns10:Originalns10:Director22022-05-012023-04-3007232528ns10:Original2023-04-3007232528ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-3007232528ns10:Originalns10:SmallEntities2022-05-012023-04-3007232528ns10:Originalns10:AuditExempt-NoAccountantsReport2022-05-012023-04-3007232528ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3007232528ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-3007232528ns10:Originalns10:FullAccounts2022-05-012023-04-3007232528ns10:Original2021-05-012022-04-3007232528ns10:CompanySecretary1ns10:Original2022-05-012023-04-3007232528ns10:Originalns10:RegisteredOffice2022-05-012023-04-3007232528ns10:Original2022-04-3007232528ns10:Originalns5:CurrentFinancialInstruments2023-04-3007232528ns10:Originalns5:CurrentFinancialInstruments2022-04-3007232528ns5:ShareCapitalns10:Original2023-04-3007232528ns5:ShareCapitalns10:Original2022-04-3007232528ns10:Originalns5:RevaluationReserve2023-04-3007232528ns10:Originalns5:RevaluationReserve2022-04-3007232528ns10:Originalns5:CapitalRedemptionReserve2023-04-3007232528ns10:Originalns5:CapitalRedemptionReserve2022-04-3007232528ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-3007232528ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3007232528ns10:Originalns5:LandBuildings2022-05-012023-04-3007232528ns10:Originalns5:LandBuildings2022-04-3007232528ns10:Originalns5:LandBuildings2023-04-3007232528ns10:Originalns5:LandBuildings2022-04-3007232528ns10:Originalns5:CostValuation2022-04-3007232528ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3007232528ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-3007232528ns10:Originalns5:RevaluationReserve2022-04-30
REGISTERED NUMBER: 07232528 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Coupe Group Limited

Coupe Group Limited (Registered number: 07232528)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Coupe Group Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Mr S M Coupe
Mr M P Coupe





SECRETARY: Ms M Mcgregor





REGISTERED OFFICE: Jack Coupe & Sons
Hackworth Industrial Park
Shildon
Co. Durham
DL4 1HG





REGISTERED NUMBER: 07232528 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NE1 1RN

Coupe Group Limited (Registered number: 07232528)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 690,000 493,600
Investments 6 2 2
690,002 493,602

CURRENT ASSETS
Debtors 7 120,000 -
Cash at bank 508,968 656,376
628,968 656,376
CREDITORS
Amounts falling due within one year 8 285,822 284,075
NET CURRENT ASSETS 343,146 372,301
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,033,148

865,903

PROVISIONS FOR LIABILITIES 33,060 33,004
NET ASSETS 1,000,088 832,899

CAPITAL AND RESERVES
Called up share capital 14,691 14,691
Revaluation reserve 9 387,597 173,701
Capital redemption reserve 7,598 7,598
Profit and loss account 590,202 636,909
1,000,088 832,899

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2023 and were signed on its behalf by:




Mr M P Coupe - Director



Mr S M Coupe - Director


Coupe Group Limited (Registered number: 07232528)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Coupe Group Limited 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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 - 4% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Coupe Group Limited (Registered number: 07232528)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST OR VALUATION
At 1 May 2022 580,000
Revaluations 218,000
At 30 April 2023 798,000
DEPRECIATION
At 1 May 2022 86,400
Charge for year 21,600
At 30 April 2023 108,000
NET BOOK VALUE
At 30 April 2023 690,000
At 30 April 2022 493,600

Cost or valuation at 30 April 2023 is represented by:

Land and
buildings
£   
Valuation in 2008 78,000
Valuation in 2015 (35,000 )
Valuation in 2019 65,000
Valuation in 2023 218,000
Cost 472,000
798,000

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2022
and 30 April 2023 2
NET BOOK VALUE
At 30 April 2023 2
At 30 April 2022 2

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 120,000 -

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 1,845 98
Other creditors 283,977 283,977
285,822 284,075

Coupe Group Limited (Registered number: 07232528)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

9. RESERVES
Revaluation
reserve
£   
At 1 May 2022 173,701
Transfers (4,104 )
Fixed asset revaluation 218,000

At 30 April 2023 387,597