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Company Registration No. 13465261 (England and Wales)
Coupar Two Limited Unaudited accounts for the year ended 30 June 2024
Coupar Two Limited Unaudited accounts Contents
Page
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Coupar Two Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
329,713 
231,526 
Debtors
131,354 
131,354 
Cash at bank and in hand
492 
81 
461,559 
362,961 
Creditors: amounts falling due within one year
(472,111)
(370,097)
Net current liabilities
(10,552)
(7,136)
Net liabilities
(10,552)
(7,136)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(10,553)
(7,137)
Shareholders' funds
(10,552)
(7,136)
For the year ending 30 June 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by
Shuves Mukherji Director Company Registration No. 13465261
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Coupar Two Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Coupar Two Limited is a private company, limited by shares, registered in England and Wales, registration number 13465261. The registered office is 81 Avenue Road, St John's Wood, London, NW8 6JD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Going concern
The company is a going concern. It embarks on long term projects for which the income arises at completion. The company is funded and supported by long term shareholders.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
131,354 
131,354 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
14,736 
20,663 
Other creditors
455,524 
344,234 
Accruals
1,851 
5,200 
472,111 
370,097 
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Coupar Two Limited Notes to the Accounts for the year ended 30 June 2024
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
7
Transactions with related parties
At the end of the year, the company owed £455,524 (2023: £344,234) to Bia Power Limited (BVI), the ultimate controlling party.
8
Controlling party
The ultimate controlling party is Bia Power Limited (BVI), a company registered in the British Virgin Islands.
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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