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2023-09-30 14325857 dpl:GroupUndertakings 2022-08-30 2023-09-30 14325857 dpl:ParticipatingInterests 2022-08-30 2023-09-30 14325857 dpl:GroupUndertakings core:ListedExchangeTraded 2022-08-30 2023-09-30 14325857 core:ListedExchangeTraded 2022-08-30 2023-09-30 14325857 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2022-08-30 2023-09-30 14325857 core:UnlistedNon-exchangeTraded 2022-08-30 2023-09-30 14325857 core:NetGoodwill 2024-09-30 14325857 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 14325857 core:LandBuildings 2024-09-30 14325857 core:PlantMachinery 2024-09-30 14325857 core:Vehicles 2024-09-30 14325857 core:FurnitureFittings 2024-09-30 14325857 core:OfficeEquipment 2024-09-30 14325857 core:AfterOneYear 2024-09-30 14325857 core:WithinOneYear 2024-09-30 14325857 core:ListedExchangeTraded 2024-09-30 14325857 core:UnlistedNon-exchangeTraded 2024-09-30 14325857 core:ShareCapital 2024-09-30 14325857 core:SharePremium 2024-09-30 14325857 core:RevaluationReserve 2024-09-30 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COPPER ASHTON HOLDINGS LIMITED

Registered Number
14325857
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

COPPER ASHTON HOLDINGS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors | VAUGHAN, David Robin
| VAUGHAN, Susanne Elizabeth

Registered Address | 119 Weston Road
| Bristol
| BS41 9AE

Registered Number | 14325857 (England and Wales)

COPPER ASHTON HOLDINGS LIMITED
Balance Sheet as at
30 September 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 5 |  |  | 31,596 |  |  |  | 101
Investment property | 4 |  |  | 53,000 |  |  |  | -
|  |  |  | 84,596 |  |  |  | 101
Current assets |  |  |  |  |  |  |  |
Debtors | 6,7 | 980,704 |  |  |  | 681,000 |  |
Cash at bank and on hand |  | 7,834 |  |  |  | 9,157 |  |
|  | 988,538 |  |  |  | 690,157 |  |
Creditors amounts falling due within one year | 8 | (864,381) |  |  |  | (699,194) |  |
Net current assets (liabilities) |  |  |  | 124,157 |  |  |  | (9,037)
Total assets less current liabilities |  |  |  | 208,753 |  |  |  | (8,936)
Provisions for liabilities | 9 |  |  | (32,121) |  |  |  | -
Net assets |  |  |  | 176,632 |  |  |  | (8,936)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Other reserves |  |  |  | 237,900 |  |  |  | -
Profit and loss account |  |  |  | (61,468) |  |  |  | (9,136)
Shareholders' funds | 10 |  |  | 176,632 |  |  |  | (8,936)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 June 2025, and are signed on its behalf by:
VAUGHAN, David Robin Director
VAUGHAN, Susanne Elizabeth Director Registered Company No. 14325857

COPPER ASHTON HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The previous period's accounts were prepared in accordance with FRS 105, the financial reporting standard applicable to the micro-entitles regime. The directors have adopted the more comprehensive provisions of FRS 102 (as applied to small entities by section 1A of the standard) in order to show a true and fair view of the performance of the company for the current year. There were no changes necessary to the prior period as a result of the change in policy.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable for ground rents provided in the normal course of business.

| Revenue from rendering of services
--- | ---
| Revenue recognition from title splits :- Income from title splits is recognised when the title has been successfully split and registered with Land Registry, a binding sales agreement has been reached with the buyer and the risks and rewards of ownership are transferred to the buyer. The title split profit is measured based on the agreed selling price of the split properties as per the sales agreement, less the costs of acquisition apportioned amoungst the split properties. The costs directly attributable to the title splitting process such as legal fees, bridging loan interest etc, are matched to the project concerned and accrued where necessary to accurately record the title split profit in the correct period. Such costs are included within the relevant expense heading.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax, where applicable, is recognised in profit or loss. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. Where an arrangement with a subsidiary constitues a financing transaction, the transaction is measured at the present value of future receipts (including interest payments and repayment of the principal) discounted at a market rate of interest for a similar debt instrument, adjusted for transaction costs. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities. An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate. Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

| Investment property
--- | ---
| Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in the profit and loss account for the period and transferred to the fair value reserve at the reporting date.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Where an arrangement constitues a financing transaction, the transaction is measured at the present value of future receipts discounted at a market rate of interest.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 0

3. | Prior period adjustment
--- | ---
| Included in other creditors amounts due within one year, in the comparative figures, is £597,600 which was disclosed as due after one year in the previous period's accounts. These are debts due to the directors for which there is no formal agreement in place.

4. | Investment property
--- | ---
| The fair value of freehold properties at the year end is based upon recent professional valuations. The directors consider these valuations to be reflective of the market value at the year end.

|  | £
| Additions | 1,135,799
| Disposals | (1,093,027)
| Fair value adjustments | 10,228
| At 30 September 24 | 53,000

5. | Fixed asset investments
--- | ---
| Fixed asset investments are made up of investemnts in the share capital of: Copper Ashton Properties Limited - £100 (2023 - £100 Copper Ashton Developments Limited - £1 (2023 - £1) The additional investment of £31,495 in Copper Ashton Properties Limited during the year arises as a result of a financing transaction. A loan was made interest free to the subsidiary company with a repayment date beyond normal commercial terms. This was due to the requirements of a lender to the subsidiary company.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 23 | 101 |  | 101
| Additions | 31,495 |  | 31,495
| At 30 September 24 | 31,596 |  | 31,596
| Net book value
| At 30 September 24 | 31,596 |  | 31,596
| At 30 September 23 | 101 |  | 101

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 492,449 |  | 681,000
| Total | 492,449 |  | 681,000

7. | Debtors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 488,255 |  | -
| Total | 488,255 |  | -

8. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 848,893 |  | 699,093
| Accrued liabilities and deferred income | 15,488 |  | 101
| Total | 864,381 |  | 699,194

| Included in other creditors are amounts owed to the directors of the company of £782,560 (2023 - £662,600). There are no formal repayment terms. The figures for the prior period have been adjusted. Please refer to note 7 for further details.

9. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 32,121 |  | -
| Total | 32,121 |  | -

10. | Fair value reserve
--- | ---
| The fair value reserve relates to the revalution of freeholds held for investment, net of deferred tax.

|  | £
| Transferred in period | 7,671
| At 30 September 24 | 7,671

11. | Related party transactions
--- | ---
| The company has taken advantage of exemption, under the terms of FRS 102 the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entitles by section 1A of the standard), not to disclose related party transactions with wholly owned subsidiaries within the group. The company has taken advantage of exemption, under the terms of FRS 102 the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entitles by section 1A of the standard) not to disclose related party transactions with directors on the basis that all transactions have been conducted under normal market conditions.

12. | Controlling party
--- | ---
| The company is controlled by Mr D R Vaughan.