2022-06-012023-05-312023-05-31false08547671COPURCETIC LIMITED2023-11-27iso4217:GBPxbrli:pure085476712022-06-01085476712023-05-31085476712022-06-012023-05-31085476712021-06-01085476712022-05-31085476712021-06-012022-05-3108547671bus:SmallEntities2022-06-012023-05-3108547671bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3108547671bus:FullAccounts2022-06-012023-05-3108547671bus:PrivateLimitedCompanyLtd2022-06-012023-05-3108547671core:WithinOneYear2023-05-3108547671core:AfterOneYear2023-05-3108547671core:WithinOneYear2022-05-3108547671core:AfterOneYear2022-05-3108547671core:ShareCapital2023-05-3108547671core:SharePremium2023-05-3108547671core:RevaluationReserve2023-05-3108547671core:OtherReservesSubtotal2023-05-3108547671core:RetainedEarningsAccumulatedLosses2023-05-3108547671core:ShareCapital2022-05-3108547671core:SharePremium2022-05-3108547671core:RevaluationReserve2022-05-3108547671core:OtherReservesSubtotal2022-05-3108547671core:RetainedEarningsAccumulatedLosses2022-05-3108547671core:LandBuildings2023-05-3108547671core:PlantMachinery2023-05-3108547671core:Vehicles2023-05-3108547671core:FurnitureFittings2023-05-3108547671core:OfficeEquipment2023-05-3108547671core:NetGoodwill2023-05-3108547671core:IntangibleAssetsOtherThanGoodwill2023-05-3108547671core:ListedExchangeTraded2023-05-3108547671core:UnlistedNon-exchangeTraded2023-05-3108547671core:LandBuildings2022-05-3108547671core:PlantMachinery2022-05-3108547671core:Vehicles2022-05-3108547671core:FurnitureFittings2022-05-3108547671core:OfficeEquipment2022-05-3108547671core:NetGoodwill2022-05-3108547671core:IntangibleAssetsOtherThanGoodwill2022-05-3108547671core:ListedExchangeTraded2022-05-3108547671core:UnlistedNon-exchangeTraded2022-05-3108547671core:LandBuildings2022-06-012023-05-3108547671core:PlantMachinery2022-06-012023-05-3108547671core:Vehicles2022-06-012023-05-3108547671core:FurnitureFittings2022-06-012023-05-3108547671core:OfficeEquipment2022-06-012023-05-3108547671core:NetGoodwill2022-06-012023-05-3108547671core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108547671core:ListedExchangeTraded2022-06-012023-05-3108547671core:UnlistedNon-exchangeTraded2022-06-012023-05-3108547671core:MoreThanFiveYears2022-06-012023-05-3108547671core:Non-currentFinancialInstruments2023-05-3108547671core:Non-currentFinancialInstruments2022-05-3108547671dpl:CostSales2022-06-012023-05-3108547671dpl:DistributionCosts2022-06-012023-05-3108547671core:LandBuildings2022-06-012023-05-3108547671core:PlantMachinery2022-06-012023-05-3108547671core:Vehicles2022-06-012023-05-3108547671core:FurnitureFittings2022-06-012023-05-3108547671core:OfficeEquipment2022-06-012023-05-3108547671dpl:AdministrativeExpenses2022-06-012023-05-3108547671core:NetGoodwill2022-06-012023-05-3108547671core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3108547671dpl:GroupUndertakings2022-06-012023-05-3108547671dpl:ParticipatingInterests2022-06-012023-05-3108547671dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3108547671core:ListedExchangeTraded2022-06-012023-05-3108547671dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3108547671core:UnlistedNon-exchangeTraded2022-06-012023-05-3108547671dpl:CostSales2021-06-012022-05-3108547671dpl:DistributionCosts2021-06-012022-05-3108547671core:LandBuildings2021-06-012022-05-3108547671core:PlantMachinery2021-06-012022-05-3108547671core:Vehicles2021-06-012022-05-3108547671core:FurnitureFittings2021-06-012022-05-3108547671core:OfficeEquipment2021-06-012022-05-3108547671dpl:AdministrativeExpenses2021-06-012022-05-3108547671core:NetGoodwill2021-06-012022-05-3108547671core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3108547671dpl:GroupUndertakings2021-06-012022-05-3108547671dpl:ParticipatingInterests2021-06-012022-05-3108547671dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3108547671core:ListedExchangeTraded2021-06-012022-05-3108547671dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3108547671core:UnlistedNon-exchangeTraded2021-06-012022-05-3108547671core:NetGoodwill2023-05-3108547671core:IntangibleAssetsOtherThanGoodwill2023-05-3108547671core:LandBuildings2023-05-3108547671core:PlantMachinery2023-05-3108547671core:Vehicles2023-05-3108547671core:FurnitureFittings2023-05-3108547671core:OfficeEquipment2023-05-3108547671core:AfterOneYear2023-05-3108547671core:WithinOneYear2023-05-3108547671core:ListedExchangeTraded2023-05-3108547671core:UnlistedNon-exchangeTraded2023-05-3108547671core:ShareCapital2023-05-3108547671core:SharePremium2023-05-3108547671core:RevaluationReserve2023-05-3108547671core:OtherReservesSubtotal2023-05-3108547671core:RetainedEarningsAccumulatedLosses2023-05-3108547671core:NetGoodwill2022-05-3108547671core:IntangibleAssetsOtherThanGoodwill2022-05-3108547671core:LandBuildings2022-05-3108547671core:PlantMachinery2022-05-3108547671core:Vehicles2022-05-3108547671core:FurnitureFittings2022-05-3108547671core:OfficeEquipment2022-05-3108547671core:AfterOneYear2022-05-3108547671core:WithinOneYear2022-05-3108547671core:ListedExch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COPURCETIC LIMITED

Registered Number
08547671
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

COPURCETIC LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

BRAMHALL, Steve James

Registered Address

25 Blakemere Drive
Northwich
CW9 8US

Registered Number

08547671 (England and Wales)
COPURCETIC LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets67591,013
7591,013
Current assets
Debtors712,840-
Cash at bank and on hand162,281107,388
175,121107,388
Creditors amounts falling due within one year8(79,746)(65,342)
Net current assets (liabilities)95,37542,046
Total assets less current liabilities96,13443,059
Creditors amounts falling due after one year9(4,930)(7,206)
Provisions for liabilities10(144)(192)
Net assets91,06035,661
Capital and reserves
Called up share capital11
Profit and loss account91,05935,660
Shareholders' funds91,06035,661
The financial statements were approved and authorised for issue by the Director on 27 November 2023, and are signed on its behalf by:
BRAMHALL, Steve James
Director
Registered Company No. 08547671
COPURCETIC LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Management consultancy activities other than financial management
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 June 222,1882,188
At 31 May 232,1882,188
Depreciation and impairment
At 01 June 221,1751,175
Charge for year254254
At 31 May 231,4291,429
Net book value
At 31 May 23759759
At 31 May 221,0131,013
7.Debtors

2023

2022

££
Trade debtors / trade receivables12,840-
Total12,840-
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts2,2772,220
Taxation and social security27,62616,797
Other creditors48,85345,350
Accrued liabilities and deferred income990975
Total79,74665,342
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts4,9307,206
Total4,9307,206
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)144192
Total144192