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REGISTERED NUMBER: 06805040 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2021 TO 31 DECEMBER 2022

FOR

COUPER EARNSHAW LIMITED

COUPER EARNSHAW LIMITED (REGISTERED NUMBER: 06805040)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 July 2021 to 31 December 2022




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


COUPER EARNSHAW LIMITED

COMPANY INFORMATION
for the Period 1 July 2021 to 31 December 2022







DIRECTOR: C. Panayiotou





REGISTERED OFFICE: Charles House
46 Station Road
Waltham Abbey
Essex
EN9 1FP





REGISTERED NUMBER: 06805040 (England and Wales)





ACCOUNTANTS: Accura Accountants Ltd
Langley House
Park Road
East Finchley
London
N2 8EY

COUPER EARNSHAW LIMITED (REGISTERED NUMBER: 06805040)

STATEMENT OF FINANCIAL POSITION
31 December 2022

31.12.22 30.6.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,319 15,178

CURRENT ASSETS
Stocks 197,000 64,163
Debtors 5 288,417 153,562
Cash at bank and in hand 4,335 131,370
489,752 349,095
CREDITORS
Amounts falling due within one year 6 376,938 284,343
NET CURRENT ASSETS 112,814 64,752
TOTAL ASSETS LESS CURRENT
LIABILITIES

126,133

79,930

CREDITORS
Amounts falling due after more than one
year

7

25,833

50,000
NET ASSETS 100,300 29,930

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 100,298 29,928
SHAREHOLDERS' FUNDS 100,300 29,930

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2022 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.

COUPER EARNSHAW LIMITED (REGISTERED NUMBER: 06805040)

STATEMENT OF FINANCIAL POSITION - continued
31 December 2022


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 2 November 2023 and were signed by:





C. Panayiotou - Director


COUPER EARNSHAW LIMITED (REGISTERED NUMBER: 06805040)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 July 2021 to 31 December 2022

1. STATUTORY INFORMATION

Couper Earnshaw 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.

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 etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2021 - 3 ) .

COUPER EARNSHAW LIMITED (REGISTERED NUMBER: 06805040)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 July 2021 to 31 December 2022

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2021 61,025
Additions 6,132
At 31 December 2022 67,157
DEPRECIATION
At 1 July 2021 45,847
Charge for period 7,991
At 31 December 2022 53,838
NET BOOK VALUE
At 31 December 2022 13,319
At 30 June 2021 15,178

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 30.6.21
£    £   
Trade debtors 229,103 74,670
Other debtors 59,314 78,892
288,417 153,562

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 30.6.21
£    £   
Bank loans and overdrafts 10,000 -
Trade creditors 40,627 91,789
Taxation and social security 284,880 192,554
Other creditors 41,431 -
376,938 284,343

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.22 30.6.21
£    £   
Bank loans 25,833 50,000

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 50,000

COUPER EARNSHAW LIMITED (REGISTERED NUMBER: 06805040)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 July 2021 to 31 December 2022

8. RELATED PARTY DISCLOSURES

Included in debtors falling due within one year, is a balance of £38,170 owed by associated shareholder Mrs M I Fernandez Terciado. This is the maximum loan outstanding during the period under review and includes an interest of £748 calculated in accordance with HMRC official rates of interest.