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Registration number: 03084406

Cops Docs Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Cops Docs Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 12

 

Cops Docs Limited

Company Information

Directors

Mr J Copleston

Mrs T Wolfe

Mrs J Hart

Company secretary

Mrs J Copleston

Registered office

1 Leveller Road
Newick
Lewes
East Sussex
BN8 4PL

Accountants

Brookes Sivyer
Chartered AccountantsPO Box 533
Newquay
Cornwall
TR7 9DJ

 

Cops Docs Limited

(Registration number: 03084406)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

1,504

5,303

Current assets

 

Debtors

6

116,681

236,481

Cash at bank and in hand

 

235,390

338,588

 

352,071

575,069

Creditors: Amounts falling due within one year

7

(211,419)

(287,876)

Net current assets

 

140,652

287,193

Total assets less current liabilities

 

142,156

292,496

Creditors: Amounts falling due after more than one year

7

(10,283)

(21,000)

Provisions for liabilities

(376)

(1,085)

Net assets

 

131,497

270,411

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

131,397

270,311

Shareholders' funds

 

131,497

270,411

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Cops Docs Limited

(Registration number: 03084406)
Balance Sheet as at 31 March 2025

Approved and authorised by the Board on 10 April 2025 and signed on its behalf by:
 

.........................................
Mr J Copleston
Director

 

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Leveller Road
Newick
Lewes
East Sussex
BN8 4PL
England

The principal place of business is:
Signal House
12a Station Road
Burgess Hill
West Sussex
RH15 9DQ

These financial statements were authorised for issue by the Board on 10 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

20% Reducing Balance method

Office equipment

33% Straight line basis

Motor vehicles

Over the period of the finance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 9).

 

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 April 2024

29,500

4,820

34,320

Additions

99

-

99

At 31 March 2025

29,599

4,820

34,419

Depreciation

At 1 April 2024

25,161

3,856

29,017

Charge for the year

2,934

964

3,898

At 31 March 2025

28,095

4,820

32,915

Carrying amount

At 31 March 2025

1,504

-

1,504

At 31 March 2024

4,339

964

5,303

5

Investments

2025
£

2024
£

Subsidiaries

£

Cost or valuation

At 1 April 2024

100,500

Provision

At 1 April 2024

100,500

Carrying amount

At 31 March 2025

-

 

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2025

2024

Subsidiary undertakings

Cops Limited

1 Leveller Road
Newick
Lewes
East Sussex
BN8 4PL

England

Ordinary shares

100%

100%

Subsidiary undertakings

Cops Limited

The principal activity of Cops Limited is dormant.

6

Debtors

Current

2025
£

2024
£

Trade debtors

103,314

172,228

Prepayments

12,407

12,348

Other debtors

960

51,905

 

116,681

236,481

 

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

9

18,000

18,000

Trade creditors

 

38,877

82,876

Amounts owed to group undertakings and undertakings in which the company has a participating interest

11

100

100

Taxation and social security

 

144,336

179,506

Accruals and deferred income

 

4,500

4,000

Other creditors

 

5,606

3,394

 

211,419

287,876

Creditors include a bank loan that is repayable by monthly instalments. Amounts falling due with one year are £18,000 (2024 - £18,000).

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

9

3,000

21,000

Other non-current financial liabilities

 

7,283

-

 

10,283

21,000

Creditors include a bank loan that is repayable by monthly instalments. Amounts falling due after one year are £3,000 (2024 - £21,000).

8

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary Shares of £1 each

100

100

100

100

       
 

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Bank borrowings

3,000

21,000

Current loans and borrowings

2025
£

2024
£

Bank borrowings

18,000

18,000

10

Dividends

2025

2024

£

£

Interim dividend of £4,575.00 (2024 - £4,325.00) per ordinary share

457,500

432,500

 

 

11

Related party transactions

Transactions with directors

2025

At 1 April 2024
£

Advances to director
£

Repayments by director
£

At 31 March 2025
£

Mr J Copleston

Directors Loan

50,000

21,990

(71,990)

-

Mrs J Hart

Directors Loan

-

1,500

(1,500)

-

 

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

2025
£

2024
£

Remuneration

65,212

65,212

Contributions paid to money purchase schemes

1,111

1,112

66,323

66,324

Dividends paid to directors

2025
£

2024
£

Mrs J Copleston

Dividends

183,000

173,000

 

 

Mr J Copleston

Dividends

91,500

86,500

 

 

Mrs T Wolfe

Dividends

91,500

86,500

 

 

Mrs J Hart

Dividends

91,500

86,500

 

 

Loans from related parties

2025

Subsidiary
£

Total
£

At start of period

100

100

At end of period

100

100

2024

Subsidiary
£

Total
£

At start of period

100

100

At end of period

100

100

Terms of loans from related parties

Cops Docs Limited owes £100 to Cops Limited which is repayable upon demand.