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REGISTERED NUMBER: 04634621 (England and Wales)















Unaudited Financial Statements For The Year Ended 30 April 2023

for

E Cope and Son Limited

E Cope and Son Limited (Registered number: 04634621)






Contents of the Financial Statements
For The Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E Cope and Son Limited

Company Information
For The Year Ended 30 April 2023







DIRECTOR: A E Cope





SECRETARY: A E Cope





REGISTERED OFFICE: Oaklands
82 High Street
Riddings
Alfreton
Derbyshire
DE55 4BJ





REGISTERED NUMBER: 04634621 (England and Wales)





ACCOUNTANTS: Pedley & Co.
Chartered Certified Accountants
82 Nottingham Road
Somercotes
Alfreton
Derbyshire
DE55 4LY

E Cope and Son Limited (Registered number: 04634621)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 21,000 24,000
Tangible assets 5 34,580 40,629
55,580 64,629

CURRENT ASSETS
Stocks 13,160 13,160
Debtors 6 22,167 7,320
Cash at bank and in hand 24,513 38,358
59,840 58,838
CREDITORS
Amounts falling due within one year 7 39,199 46,408
NET CURRENT ASSETS 20,641 12,430
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,221

77,059

PROVISIONS FOR LIABILITIES 4,720 5,647
NET ASSETS 71,501 71,412

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 71,401 71,312
SHAREHOLDERS' FUNDS 71,501 71,412

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 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.

E Cope and Son Limited (Registered number: 04634621)

Balance Sheet - continued
30 April 2023


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 25 September 2023 and were signed by:





A E Cope - Director


E Cope and Son Limited (Registered number: 04634621)

Notes to the Financial Statements
For The Year Ended 30 April 2023

1. STATUTORY INFORMATION

E Cope and Son 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Workshop property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.


E Cope and Son Limited (Registered number: 04634621)

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

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 60,000
AMORTISATION
At 1 May 2022 36,000
Amortisation for year 3,000
At 30 April 2023 39,000
NET BOOK VALUE
At 30 April 2023 21,000
At 30 April 2022 24,000

E Cope and Son Limited (Registered number: 04634621)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Workshop Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2022
and 30 April 2023 35,416 56,543 19,360 33,976 145,295
DEPRECIATION
At 1 May 2022 23,022 42,318 13,320 26,006 104,666
Charge for year 1,416 2,133 906 1,594 6,049
At 30 April 2023 24,438 44,451 14,226 27,600 110,715
NET BOOK VALUE
At 30 April 2023 10,978 12,092 5,134 6,376 34,580
At 30 April 2022 12,394 14,225 6,040 7,970 40,629

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 21,575 6,589
Other debtors 592 731
22,167 7,320

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,871 1,774
Trade creditors 13,968 24,818
Taxation and social security 20,955 18,183
Other creditors 2,405 1,633
39,199 46,408