Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30truetrue2023-10-01falseNo description of principal activity1816The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12226045 2023-10-01 2024-09-30 12226045 2022-10-01 2023-09-30 12226045 2024-09-30 12226045 2023-09-30 12226045 2022-10-01 12226045 c:Director1 2023-10-01 2024-09-30 12226045 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 12226045 d:Buildings d:ShortLeaseholdAssets 2024-09-30 12226045 d:Buildings d:ShortLeaseholdAssets 2023-09-30 12226045 d:PlantMachinery 2023-10-01 2024-09-30 12226045 d:PlantMachinery 2024-09-30 12226045 d:PlantMachinery 2023-09-30 12226045 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12226045 d:FurnitureFittings 2023-10-01 2024-09-30 12226045 d:FurnitureFittings 2024-09-30 12226045 d:FurnitureFittings 2023-09-30 12226045 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12226045 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12226045 d:CurrentFinancialInstruments 2024-09-30 12226045 d:CurrentFinancialInstruments 2023-09-30 12226045 d:Non-currentFinancialInstruments 2024-09-30 12226045 d:Non-currentFinancialInstruments 2023-09-30 12226045 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12226045 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 12226045 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 12226045 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 12226045 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 12226045 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 12226045 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 12226045 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 12226045 d:ShareCapital 2024-09-30 12226045 d:ShareCapital 2023-09-30 12226045 d:ShareCapital 2022-10-01 12226045 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 12226045 d:RetainedEarningsAccumulatedLosses 2024-09-30 12226045 d:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 12226045 d:RetainedEarningsAccumulatedLosses 2023-09-30 12226045 d:RetainedEarningsAccumulatedLosses 2022-10-01 12226045 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 12226045 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 12226045 c:FRS102 2023-10-01 2024-09-30 12226045 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 12226045 c:FullAccounts 2023-10-01 2024-09-30 12226045 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12226045 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 12226045









COPPER BAR LONDON LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
COPPER BAR LONDON LTD
 
 
  
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF COPPER BAR LONDON LTD
FOR THE YEAR ENDED 30 SEPTEMBER 2024

You consider that the Company is exempt from an audit for the year ended 30 September 2024. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 10 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 financial statements.

  



Paperchase Business Services Ltd
 
The Courtyard
14A Sydenham Road
Croydon
London
CR0 2EE
27 June 2025
Page 1

 
COPPER BAR LONDON LTD
REGISTERED NUMBER: 12226045

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
279,444
350,932

  
279,444
350,932

Current assets
  

Stocks
  
10,126
-

Debtors: amounts falling due within one year
 5 
37,844
31,800

Cash at bank and in hand
 6 
6,486
25,044

  
54,456
56,844

Creditors: amounts falling due within one year
 7 
(66,363)
(169,543)

Net current liabilities
  
 
 
(11,907)
 
 
(112,699)

Total assets less current liabilities
  
267,537
238,233

Creditors: amounts falling due after more than one year
  
(1,215,700)
(924,467)

Provisions for liabilities
  

Deferred tax
  
(36,374)
-

  
 
 
(36,374)
 
 
-

Net liabilities
  
(984,537)
(686,234)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(984,637)
(686,334)

  
(984,537)
(686,234)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Page 2

 
COPPER BAR LONDON LTD
REGISTERED NUMBER: 12226045
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Somasundaram Yogarajah
Director

Date: 27 June 2025

The notes on pages 5 to 10 form part of these financial statements.

Page 3

 

 
COPPER BAR LONDON LTD


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 October 2022
100
(534,893)
(534,793)





Loss for the year
-
(151,441)
(151,441)





At 1 October 2023
100
(686,334)
(686,234)





Loss for the year
-
(298,303)
(298,303)



At 30 September 2024
100
(984,637)
(984,537)



The notes on pages 5 to 10 form part of these financial statements.

Page 4

 
COPPER BAR LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Copper Bar London Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Registered number : 12226045
Registered address : 11 Welbeck Avenue, Bromley, Kent, England, BR1 5DN

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 5

 
COPPER BAR LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Current and deferred taxation

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

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 6

 
COPPER BAR LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
7%
SLM
Plant and machinery
-
15%
SLM
Fixtures and fittings
-
15%
SLM

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 18 (2023 - 16).

Page 7

 
COPPER BAR LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Short-term leasehold property
Kitchen Plant and Equipment
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 October 2023
148,510
-
453,617
602,127


Additions
-
2,378
4,244
6,622



At 30 September 2024

148,510
2,378
457,861
608,749



Depreciation


At 1 October 2023
-
-
251,194
251,194


Charge for the year on owned assets
9,906
89
68,116
78,111



At 30 September 2024

9,906
89
319,310
329,305



Net book value



At 30 September 2024
138,604
2,289
138,551
279,444



At 30 September 2023
148,510
-
202,422
350,932


5.


Debtors

2024
2023
£
£


Trade debtors
715
-

Other debtors
33,831
31,800

Prepayments and accrued income
3,298
-

37,844
31,800


Page 8

 
COPPER BAR LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,486
25,044

6,486
25,044



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,553
26,077

Trade creditors
25,982
10,818

Other taxation and social security
10,831
103,442

Other creditors
2,746
19,486

Accruals and deferred income
16,251
9,720

66,363
169,543



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
6,114
-

Other loans
503,500
-

Other creditors
706,086
924,467

1,215,700
924,467


Page 9

 
COPPER BAR LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,553
26,077


10,553
26,077

Amounts falling due 1-2 years

Bank loans
6,114
-


6,114
-

Amounts falling due 2-5 years

Other loans
503,500
-


503,500
-


520,167
26,077



10.


Deferred taxation




2024


£






Charged to profit or loss
(36,374)



At end of year
(36,374)

2024
2023
£
£


Accelerated capital allowances
(36,374)
-

(36,374)
-

 
Page 10