Copper Tech FM Ltd

Copper Tech FM Ltd
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements
The directors present his/her/their report and accounts for the year ended 31 March 2025.

Directors
The directors who served the company throughout the year were as follows:

Christopher AITKEN (from 21/12/2022)

Lee MCLEAN (from 28/02/2023)

Joseph Henry SIMMONS (from 06/02/2025)

Statement of directors' responsibilities

The directors are responsible for preparing 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). The financial statements are required by law to 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 estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
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 proper accounting records that 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. The directors 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 was approved by the board and signed on its behalf by:

----------------------------------
Lee MCLEAN
Director

Date approved: 18 June 2025

Copper Tech FM Ltd Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NS24 Ltd 31 March 2025 NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ 18 June 2025 3

Copper Tech FM Ltd
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
NS24 Ltd
31 March 2025

NS24 Ltd
8A Tweed Mills
Dunsdale Road
Selkirk
TD7 5DZ
18 June 2025

Copper Tech FM Ltd
Statement of Financial Position
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		220,737		801
Current assets	1,793,856		324,485
Prepayments and accrued income	427,074		2,034
Creditors: amount falling due within one year	(1,734,534)		(240,706)
Net current assets		486,396		85,813
Total assets less current liabilities		707,133		86,614
Creditors: amount falling due after more than one year		(4,841)		0
Net assets		702,292		86,614


Capital and reserves		702,292		86,614

NOTES TO THE ACCOUNTS

General Information

Copper Tech FM Ltd is a private company, limited by shares, registered in England and Wales, registration number 14552187, registration address Suite 1-2, Brookfield Court, Selby Road, Leeds, England, LS25 1NB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	3 Straight Line
Motor Vehicles	3 Straight Line
Computer Equipment	3 Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2024	-	-	980	980
Additions	115,156	139,461	17,705	272,322
Disposals	-	-	-	-
At 31 March 2025	115,156	139,461	18,685	273,302
Depreciation
At 01 April 2024	-	-	179	179
Charge for year	17,584	30,340	4,462	52,386
On disposals	-	-	-	-
At 31 March 2025	17,584	30,340	4,641	52,565
Net book values
Closing balance as at 31 March 2025	97,572	109,121	14,044	220,737
Opening balance as at 01 April 2024	-	-	801	801

3.	Average number of employees Average number of employees during the year was 9 (2024 : 3).

Related parties

During the year the company entered into the following transactions with related parties:

	Amount due from/to related party		Provision for doubtful debt from the related party
	2025 £	2024 £	2025 £	2024 £
Lee McLean	103,218	0	0	0
Christopher Aitken	103,218	0	0	0

5.	Director’s loan

Director’s Loan Accounts

At the balance sheet date of 31 March 2025, the company had overdrawn loan accounts with two directors as follows:

Director Lee McLean - Overdrawn Balance at 31/03/25 = £103,217.75, Dividends delcared 01/04/25 = £75,000, Overdrawn Balance after Dividend = £28,217.75

Director Christopher Aitken - Overdrawn Balance at 31/03/25 = £103,217.74, Dividends delcared 01/04/25 = £75,000, Overdrawn Balance after Dividend = £28,217.74

Both balances represent amounts advanced to the directors that are repayable on demand. On 1 April 2025, dividends of £75,000 were declared and credited to each directors loan account, reducing the outstanding balances accordingly. The remaining balances are unsecured, and repayable on demand.

As the loans were not fully repaid within nine months of the end of the accounting period, the company may be liable to a tax charge under section 455 of the Corporation Tax Act 2010 on the outstanding amounts. The company has accounted for any section 455 tax charge as appropriate.

For the year ended 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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 18 June 2025 and were signed on its behalf by:

--------------------------------
Lee MCLEAN
Director

Reports Dated : 18/06/2025	Registered Number: 14552187
England and Wales
COPPER TECH FM LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025