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REGISTERED NUMBER: 02203828 (England and Wales)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Andrew Copeland International Limited

Andrew Copeland International Limited (Registered number: 02203828)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Other Comprehensive Income 4

Balance Sheet 5

Statement of Changes in Equity 7

Notes to the Financial Statements 8


Andrew Copeland International Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: R H Thomas
P J Anson
A Copeland
S Thomas
Mrs D M Copeland





SECRETARY: R H Thomas





REGISTERED OFFICE: 224 High Street
Beckenham
Kent
BR3 1EN





REGISTERED NUMBER: 02203828 (England and Wales)





ACCOUNTANTS: M S Aulak Bsc CIPFA FCCA
Chartered Certified Accountant
25 Coolgardie Avenue
Chigwell
Essex
IG7 5AX

Andrew Copeland International Limited (Registered number: 02203828)

Report of the Directors
for the Year Ended 31 December 2023

The directors present their report with the financial statements of the company for the year ended 31 December 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2023 to the date of this report.

R H Thomas
P J Anson
A Copeland
S Thomas
Mrs D M Copeland

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





S Thomas - Director


6 August 2024

Andrew Copeland International Limited (Registered number: 02203828)

Income Statement
for the Year Ended 31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   

TURNOVER 3 363,139 315,690

Distribution costs 108,068 115,371
Administrative expenses 241,626 215,701
349,694 331,072
13,445 (15,382 )

Other operating income 40,413 36,264
OPERATING PROFIT 53,858 20,882

Interest receivable and similar income 2,155 114
PROFIT BEFORE TAXATION 5 56,013 20,996

Tax on profit 6 11,221 4,198
PROFIT FOR THE FINANCIAL YEAR 44,792 16,798

Andrew Copeland International Limited (Registered number: 02203828)

Other Comprehensive Income
for the Year Ended 31 December 2023

31.12.23 31.12.22
Notes £    £   

PROFIT FOR THE YEAR 44,792 16,798


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

44,792

16,798

Andrew Copeland International Limited (Registered number: 02203828)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 8 - -
Tangible assets 9 2,470 3,293
2,470 3,293

CURRENT ASSETS
Debtors 10 56,315 17,912
Cash at bank 201,138 210,809
257,453 228,721
CREDITORS
Amounts falling due within one year 11 157,074 143,957
NET CURRENT ASSETS 100,379 84,764
TOTAL ASSETS LESS CURRENT
LIABILITIES

102,849

88,057

CAPITAL AND RESERVES
Called up share capital 12 1,000 1,000
Revaluation reserve 150 150
Retained earnings 13 101,699 86,907
SHAREHOLDERS' FUNDS 102,849 88,057

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

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

Andrew Copeland International Limited (Registered number: 02203828)

Balance Sheet - continued
31 December 2023


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2024 and were signed on its behalf by:





A Copeland - Director


Andrew Copeland International Limited (Registered number: 02203828)

Statement of Changes in Equity
for the Year Ended 31 December 2023

Called up
share Retained Revaluation Total
capital earnings reserve equity
£    £    £    £   
Balance at 1 January 2022 1,000 90,109 150 91,259

Changes in equity
Dividends - (20,000 ) - (20,000 )
Total comprehensive income - 16,798 - 16,798
Balance at 31 December 2022 1,000 86,907 150 88,057

Changes in equity
Dividends - (30,000 ) - (30,000 )
Total comprehensive income - 44,792 - 44,792
Balance at 31 December 2023 1,000 101,699 150 102,849

Andrew Copeland International Limited (Registered number: 02203828)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Andrew Copeland International 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 preparation
These financial statements have been prepared in accordance with Financial Reporting Standard 101 "Reduced Disclosure Framework" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 101 "Reduced Disclosure Framework":

the requirements of paragraphs 45(b) and 46 to 52 of IFRS 2 Share-based Payment;
the requirements of paragraphs 62, B64(d), B64(e), B64(g), B64(h), B64(j) to B64(m), B64(n)(ii), B64(o)(ii),
B64(p), B64(q)(ii), B66 and B67 of IFRS 3 Business Combinations;
the requirements of paragraph 33(c) of IFRS 5 Non Current Assets Held for Sale and Discontinued Operations;
the requirements of paragraph 24(6) of IFRS 6 Exploration for and Evaluation of Mineral Resources;
the requirements of IFRS 7 Financial Instruments: Disclosures;
the requirements of paragraphs 91 to 99 of IFRS 13 Fair Value Measurement;
the requirements of paragraph 52, the second sentence of paragraph 89, and paragraphs 90, 91 and 93 of IFRS
16 Leases;
the requirements of paragraph 58 of IFRS 16;
the requirements of the second sentence of paragraph 110 and paragraphs 113(a), 114, 115, 118, 119(a) to (c),
120 to 127 and 129 of IFRS 15 Revenue from Contracts with Customers;
the requirement in paragraph 38 of IAS 1 Presentation of Financial Statements to present comparative
information in respect of:
- paragraph 79(a)(iv) of IAS 1;
- paragraph 73(e) of IAS 16 Property, Plant and Equipment;
- paragraph 118(e) of IAS 38 Intangible Assets;
- paragraphs 76 and 79(d) of IAS 40 Investment Property; and
- paragraph 50 of IAS 41 Agriculture;
the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134 to 136
of IAS 1;
the requirements of IAS 7 Statement of Cash Flows;
the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and
Errors;
the requirements of paragraph 74(b) of IAS 16;
the requirements of paragraphs 17 and 18A of IAS 24 Related Party Disclosures;
the requirements in IAS 24 Related Party Disclosures to disclose related party transactions entered into between
two or more members of a group;
the requirements of paragraphs 134(d) to 134(f) and 135(c) to 135(e) of IAS 36 Impairments of Assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment - 25% on cost

Taxation
Current taxes are based on the results shown in the financial statements and are calculated according to local tax rules, using tax rates enacted or substantially enacted by the balance sheet date.

Andrew Copeland International Limited (Registered number: 02203828)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Employee benefit costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

3. TURNOVER

Turnover represents commission receivable.

4. EMPLOYEES AND DIRECTORS
31.12.23 31.12.22
£    £   
Wages and salaries 178,077 180,553
Social security costs 8,058 7,740
Other pension costs 500 1,175
186,635 189,468

The average number of employees during the year was as follows:
31.12.23 31.12.22

Office administration 8 8

31.12.23 31.12.22
£    £   
Directors' remuneration 74,156 69,617

5. PROFIT BEFORE TAXATION

The profit before taxation is stated after charging:
31.12.23 31.12.22
£    £   
Depreciation - owned assets 823 1,098

6. TAXATION

Analysis of tax expense
31.12.23 31.12.22
£    £   
Current tax:
Taxation on current year 11,221 4,198
Total tax expense in income statement 11,221 4,198

Andrew Copeland International Limited (Registered number: 02203828)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. DIVIDENDS
31.12.23 31.12.22
£    £   
Ordinary shares of 1 each
Interim 30,000 20,000

8. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 40,500
AMORTISATION
At 1 January 2023
and 31 December 2023 40,500
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

9. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 January 2023
and 31 December 2023 25,757
DEPRECIATION
At 1 January 2023 22,464
Charge for year 823
At 31 December 2023 23,287
NET BOOK VALUE
At 31 December 2023 2,470
At 31 December 2022 3,293

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 1,922 3,315
Other debtors 54,393 14,597
56,315 17,912

Andrew Copeland International Limited (Registered number: 02203828)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 4,335 3,944
Underwriter account 113,602 115,395
Tax 11,221 3,578
PAYE and other taxes 9,514 5,264
Income in advance 7,023 8,137
Other creditors 899 899
Directors' current accounts 900 42
Accrued expenses 9,580 6,698
157,074 143,957

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1,000 Ordinary 1 1,000 1,000

13. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 January 2023 86,907 150 87,057
Profit for the year 44,792 44,792
Dividends (30,000 ) (30,000 )
At 31 December 2023 101,699 150 101,849