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REGISTERED NUMBER: 12751852 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

KOPTRE CONSTRUCTION LTD

KOPTRE CONSTRUCTION LTD (REGISTERED NUMBER: 12751852)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KOPTRE CONSTRUCTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: T R Evans
K O Powell





REGISTERED OFFICE: Unit 3
Yew Tree Business Centre
Wrexham Road
Hope
Wrexham
LL12 9RG





REGISTERED NUMBER: 12751852 (England and Wales)





ACCOUNTANTS: Michael Donnan & Co Limited
Oaktree Court Business Ctr
Mill Lane
Ness
Cheshire
CH64 8TP

KOPTRE CONSTRUCTION LTD (REGISTERED NUMBER: 12751852)

BALANCE SHEET
31 JULY 2024

31/7/24 31/7/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 55,919 73,648

CURRENT ASSETS
Stocks 4,707 3,500
Debtors 5 39,955 28,181
Cash at bank 9,013 56,718
53,675 88,399
CREDITORS
Amounts falling due within one year 6 53,355 50,316
NET CURRENT ASSETS 320 38,083
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,239

111,731

CREDITORS
Amounts falling due after more than
one year

7

-

(14,499

)

PROVISIONS FOR LIABILITIES (7,500 ) (10,000 )
NET ASSETS 48,739 87,232

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 10 48,738 87,231
SHAREHOLDERS' FUNDS 48,739 87,232

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

KOPTRE CONSTRUCTION LTD (REGISTERED NUMBER: 12751852)

BALANCE SHEET - continued
31 JULY 2024


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 Board of Directors and authorised for issue on 13 September 2024 and were signed on its behalf by:




T R Evans - Director



K O Powell - Director


KOPTRE CONSTRUCTION LTD (REGISTERED NUMBER: 12751852)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024


1. STATUTORY INFORMATION

Koptre Construction Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


Transactions are rounded to the nearest £.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

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.


KOPTRE CONSTRUCTION LTD (REGISTERED NUMBER: 12751852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2023 - 3 ) .

KOPTRE CONSTRUCTION LTD (REGISTERED NUMBER: 12751852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 4,970 2,369 112,941 4,404 124,684
Additions 1,140 - - - 1,140
At 31 July 2024 6,110 2,369 112,941 4,404 125,824
DEPRECIATION
At 1 August 2023 1,515 1,069 46,428 2,024 51,036
Charge for year 535 325 16,628 1,381 18,869
At 31 July 2024 2,050 1,394 63,056 3,405 69,905
NET BOOK VALUE
At 31 July 2024 4,060 975 49,885 999 55,919
At 31 July 2023 3,455 1,300 66,513 2,380 73,648

Fixed assets, included in the above, which are held under finance leases are as follows:
Motor
vehicles
£   
COST
At 1 August 2023
and 31 July 2024 35,009
DEPRECIATION
At 1 August 2023 12,581
Charge for year 5,607
At 31 July 2024 18,188
NET BOOK VALUE
At 31 July 2024 16,821
At 31 July 2023 22,428

KOPTRE CONSTRUCTION LTD (REGISTERED NUMBER: 12751852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade debtors 5,983 17,423
Other debtors 400 400
VAT 13,229 8,854
Prepayments and accrued income 20,343 1,504
39,955 28,181

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Finance leases 14,353 4,385
Trade creditors 14,334 13,960
Tax 14,096 6,647
Social security and other taxes 215 8,904
Other creditors 347 43
Directors' current accounts 6,800 13,342
Accrued expenses 3,210 3,035
53,355 50,316

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31/7/24 31/7/23
£    £   
Finance leases - 14,499

8. SECURED DEBTS

The following secured debts are included within creditors:

31/7/24 31/7/23
£    £   
Finance leases 14,353 18,884

Finance lease creditors are secured on the asset which is the subject of the agreement.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/7/24 31/7/23
value: £    £   
100 Ordinary £0.01 1 1

KOPTRE CONSTRUCTION LTD (REGISTERED NUMBER: 12751852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024


10. RESERVES
Retained
earnings
£   

At 1 August 2023 87,231
Profit for the year 43,351
Dividends (81,844 )
At 31 July 2024 48,738