2022-07-012023-06-302023-06-30falseSC484339COPPER CRAB CONSULTANCY LTD2023-12-0170229iso4217:GBPxbrli:pureSC4843392022-07-01SC4843392023-06-30SC4843392022-07-012023-06-30SC4843392021-07-01SC4843392022-06-30SC4843392021-07-012022-06-30SC484339bus:SmallEntities2022-07-012023-06-30SC484339bus:AuditExempt-NoAccountantsReport2022-07-012023-06-30SC484339bus:FullAccounts2022-07-012023-06-30SC484339bus:PrivateLimitedCompanyLtd2022-07-012023-06-30SC484339core:WithinOneYear2023-06-30SC484339core:AfterOneYear2023-06-30SC484339core:WithinOneYear2022-06-30SC484339core:AfterOneYear2022-06-30SC484339core:ShareCapital2023-06-30SC484339core:SharePremium2023-06-30SC484339core:RevaluationReserve2023-06-30SC484339core:OtherReservesSubtotal2023-06-30SC484339core:RetainedEarningsAccumulatedLosses2023-06-30SC484339core:ShareCapital2022-06-30SC484339core:SharePremium2022-06-30SC484339core:RevaluationReserve2022-06-30SC484339core:OtherReservesSubtotal2022-06-30SC484339core:RetainedEarningsAccumulatedLosses2022-06-30SC484339core:LandBuildings2023-06-30SC484339core:PlantMachinery2023-06-30SC484339core:Vehicles2023-06-30SC484339core:FurnitureFittings2023-06-30SC484339core:OfficeEquipment2023-06-30SC484339core:NetGoodwill2023-06-30SC484339core:IntangibleAssetsOtherThanGoodwill2023-06-30SC484339core:ListedExchangeTraded2023-06-30SC484339core:UnlistedNon-exchangeTraded2023-06-30SC484339core:LandBuildings2022-06-30SC484339core:PlantMachinery2022-06-30SC484339core:Vehicles2022-06-30SC484339core:FurnitureFittings2022-06-30SC484339core:OfficeEquipment2022-06-30SC484339core:NetGoodwill2022-06-30SC484339core:IntangibleAssetsOtherThanGoodwill2022-06-30SC484339core:ListedExchangeTraded2022-06-30SC484339core:UnlistedNon-exchangeTraded2022-06-30SC484339core:LandBuildings2022-07-012023-06-30SC484339core:PlantMachinery2022-07-012023-06-30SC484339core:Vehicles2022-07-012023-06-30SC484339core:FurnitureFittings2022-07-012023-06-30SC484339core:OfficeEquipment2022-07-012023-06-30SC484339core:NetGoodwill2022-07-012023-06-30SC484339core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-30SC484339core:ListedExchangeTraded2022-07-012023-06-30SC484339core:UnlistedNon-exchangeTraded2022-07-012023-06-30SC484339core:MoreThanFiveYears2022-07-012023-06-30SC484339core:Non-currentFinancialInstruments2023-06-30SC484339core:Non-currentFinancialInstruments2022-06-30SC484339dpl:CostSales2022-07-012023-06-30SC484339dpl:DistributionCosts2022-07-012023-06-30SC484339core:LandBuildings2022-07-012023-06-30SC484339core:PlantMachinery2022-07-012023-06-30SC484339core:Vehicles2022-07-012023-06-30SC484339core:FurnitureFittings2022-07-012023-06-30SC484339core:OfficeEquipment2022-07-012023-06-30SC484339dpl:AdministrativeExpenses2022-07-012023-06-30SC484339core:NetGoodwill2022-07-012023-06-30SC484339core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-30SC484339dpl:GroupUndertakings2022-07-012023-06-30SC484339dpl:ParticipatingInterests2022-07-012023-06-30SC484339dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-30SC484339core:ListedExchangeTraded2022-07-012023-06-30SC484339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-30SC484339core:UnlistedNon-exchangeTraded2022-07-012023-06-30SC484339dpl:CostSales2021-07-012022-06-30SC484339dpl:DistributionCosts2021-07-012022-06-30SC484339core:LandBuildings2021-07-012022-06-30SC484339core:PlantMachinery2021-07-012022-06-30SC484339core:Vehicles2021-07-012022-06-30SC484339core:FurnitureFittings2021-07-012022-06-30SC484339core:OfficeEquipment2021-07-012022-06-30SC484339dpl:AdministrativeExpenses2021-07-012022-06-30SC484339core:NetGoodwill2021-07-012022-06-30SC484339core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-30SC484339dpl:GroupUndertakings2021-07-012022-06-30SC484339dpl:ParticipatingInterests2021-07-012022-06-30SC484339dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-30SC484339core:ListedExchangeTraded2021-07-012022-06-30SC484339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-30SC484339core:UnlistedNon-exchangeTraded2021-07-012022-06-30SC484339core:NetGoodwill2023-06-30SC484339core:IntangibleAssetsOtherThanGoodwill2023-06-30SC484339core:LandBuildings2023-06-30SC484339core:PlantMachinery2023-06-30SC484339core:Vehicles2023-06-30SC484339core:FurnitureFittings2023-06-30SC484339core:OfficeEquipment2023-06-30SC484339core:AfterOneYear2023-06-30SC484339core:WithinOneYear2023-06-30SC484339core:ListedExchangeTraded2023-06-30SC484339core:UnlistedNon-exchangeTraded2023-06-30SC484339core:ShareCapital2023-06-30SC484339core:SharePremium2023-06-30SC484339core:RevaluationReserve2023-06-30SC484339core:OtherReservesSubtotal2023-06-30SC484339core:RetainedEarningsAccumulatedLosses2023-06-30SC484339core:NetGoodwill2022-06-30SC484339core:IntangibleAssetsOtherThanGoodwill2022-06-30SC484339core:LandBuildings2022-06-30SC484339core:PlantMachinery2022-06-30SC484339core:Vehicles2022-06-30SC484339core:FurnitureFittings2022-06-30SC484339core:OfficeEquipment2022-06-30SC484339core:AfterOneYear2022-06-30SC484339core:WithinOneYear2022-06-30SC484339core:ListedExchangeTraded2022-06-30SC484339core:UnlistedNon-exchangeTraded2022-06-30SC484339core:ShareCapital2022-06-30SC484339core:SharePremium2022-06-30SC484339core:RevaluationReserve2022-06-30SC484339core:OtherReservesSubtotal2022-06-30SC484339core:RetainedEarningsAccumulatedLosses2022-06-30SC484339core:NetGoodwill2021-07-01SC484339core:IntangibleAssetsOtherThanGoodwill2021-07-01SC484339core:LandBuildings2021-07-01SC484339core:PlantMachinery2021-07-01SC484339core:Vehicles2021-07-01SC484339core:FurnitureFittings2021-07-01SC484339core:OfficeEquipment2021-07-01SC484339core:AfterOneYear2021-07-01SC484339core:WithinOneYear2021-07-01SC484339core:ListedExchangeTraded2021-07-01SC484339core:UnlistedNon-exchangeTraded2021-07-01SC484339core:ShareCapital2021-07-01SC484339core:SharePremium2021-07-01SC484339core:RevaluationReserve2021-07-01SC484339core:OtherReservesSubtotal2021-07-01SC484339core:RetainedEarningsAccumulatedLosses2021-07-01SC484339core:AfterOneYear2022-07-012023-06-30SC484339core:WithinOneYear2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-30SC484339core:Non-currentFinancialInstrumentscore:CostValuation2023-06-30SC484339core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-30SC484339core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-30SC484339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-30SC484339core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-30SC484339core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-30SC484339core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-30SC484339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-30SC484339core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-30SC484339core:Non-currentFinancialInstrumentscore:CostValuation2022-06-30SC484339core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-30SC484339core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-30SC484339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-30SC484339core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-30SC484339core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-30SC484339core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-30SC484339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-30SC484339core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-30SC484339bus:Director12022-07-012023-06-30

COPPER CRAB CONSULTANCY LTD

Registered Number
SC484339
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2023

COPPER CRAB CONSULTANCY LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

LINDSAY, Rebecca Anne

Registered Address

Plasterfield
Stornoway
HS1 2UX

Registered Number

SC484339 (Scotland)
COPPER CRAB CONSULTANCY LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets56381,257
6381,257
Current assets
Cash at bank and on hand12,96412,355
12,96412,355
Creditors amounts falling due within one year6(5,395)(7,276)
Net current assets (liabilities)7,5695,079
Total assets less current liabilities8,2076,336
Net assets8,2076,336
Capital and reserves
Called up share capital11
Profit and loss account8,2066,335
Shareholders' funds8,2076,336
The financial statements were approved and authorised for issue by the Director on 1 December 2023, and are signed on its behalf by:
LINDSAY, Rebecca Anne
Director
Registered Company No. SC484339
COPPER CRAB CONSULTANCY LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. 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.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:
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.
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 July 221,8761,876
At 30 June 231,8761,876
Depreciation and impairment
At 01 July 22619619
Charge for year619619
At 30 June 231,2381,238
Net book value
At 30 June 23638638
At 30 June 221,2571,257
6.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts1,207879
Taxation and social security3,1885,397
Accrued liabilities and deferred income1,0001,000
Total5,3957,276
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.