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Registered number: 14474246
Kopa Scaffolding Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Athena Accountants & Business Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14474246
30 November 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 291,178 24,965
291,178 24,965
CURRENT ASSETS
Debtors 5 464,528 5,733
Cash at bank and in hand 29,533 13,602
494,061 19,335
Creditors: Amounts Falling Due Within One Year 6 (336,046 ) (51,249 )
NET CURRENT ASSETS (LIABILITIES) 158,015 (31,914 )
TOTAL ASSETS LESS CURRENT LIABILITIES 449,193 (6,949 )
Creditors: Amounts Falling Due After More Than One Year 7 (131,733 ) -
NET ASSETS/(LIABILITIES) 317,460 (6,949 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 317,360 (7,049 )
SHAREHOLDERS' FUNDS 317,460 (6,949)
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Reece Maclaren
Director
05/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kopa Scaffolding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14474246 . The registered office is Unit 35 Innovation Way, Discovery Park, Sandwich, CT13 9FF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Computer Equipment Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: NIL)
2 -
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 - 24,999 - 24,999
Additions 202,997 135,150 886 339,033
As at 30 November 2024 202,997 160,149 886 364,032
Depreciation
As at 1 December 2023 - 34 - 34
Provided during the period 40,599 32,030 191 72,820
As at 30 November 2024 40,599 32,064 191 72,854
Net Book Value
As at 30 November 2024 162,398 128,085 695 291,178
As at 1 December 2023 - 24,965 - 24,965
5. Debtors
30 November 2024 30 November 2023
£ £
Due within one year
Trade debtors 195,978 -
Prepayments and accrued income 74,047 -
PDC Scaffolding - Intercompany Loan 40,937 -
Evolve Group - Intercompany Loan 5,000 -
CIS Asset 98,739 -
VAT 49,827 5,733
464,528 5,733
The Intercompany Loan amounts owed to Kopa Scaffolding Ltd are non-interest bearing, unsecured and repayable when cashflow permits.
6. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 November 2023
£ £
Net obligations under finance lease and hire purchase contracts 35,825 -
Trade creditors 143,640 -
Corporation tax 37,617 -
Other taxes and social security 11,479 -
Other creditors 4,276 -
Accruals and deferred income - 100
Directors' loan accounts 103,209 51,149
336,046 51,249
Page 4
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7. Creditors: Amounts Falling Due After More Than One Year
30 November 2024 30 November 2023
£ £
Net obligations under finance lease and hire purchase contracts 131,733 -
8. Obligations Under Finance Leases and Hire Purchase
30 November 2024 30 November 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 35,825 -
Less: Finance charges allocated to future periods (131,733 ) -
167,558 -
9. Share Capital
30 November 2024 30 November 2023
£ £
Allotted, Called up and fully paid 100 100
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