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Company No: 15304043 (England and Wales)

CUPOLA SEARCH LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 22 NOVEMBER 2023 TO 31 MARCH 2025
PAGES FOR FILING WITH THE REGISTRAR

CUPOLA SEARCH LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 22 NOVEMBER 2023 TO 31 MARCH 2025

Contents

CUPOLA SEARCH LIMITED

COMPANY INFORMATION

FOR THE FINANCIAL PERIOD FROM 22 NOVEMBER 2023 TO 31 MARCH 2025
CUPOLA SEARCH LIMITED

COMPANY INFORMATION (continued)

FOR THE FINANCIAL PERIOD FROM 22 NOVEMBER 2023 TO 31 MARCH 2025
DIRECTOR T M E Craven (Appointed 22 November 2023, Resigned 31 March 2024)
S M Newbold (Appointed 22 November 2023)
REGISTERED OFFICE 7 Hayward Road
Thames Ditton
KT7 0BF
United Kingdom
COMPANY NUMBER 15304043 (England and Wales)
ACCOUNTANT Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT
CUPOLA SEARCH LIMITED

BALANCE SHEET

AS AT 31 MARCH 2025
CUPOLA SEARCH LIMITED

BALANCE SHEET (continued)

AS AT 31 MARCH 2025
Note 31.03.2025
£
Fixed assets
Intangible assets 3 11,233
Tangible assets 4 1,870
13,103
Current assets
Debtors 5 80,264
Cash at bank and in hand 142,369
222,633
Creditors: amounts falling due within one year 6 ( 178,115)
Net current assets 44,518
Total assets less current liabilities 57,621
Provision for liabilities 7 ( 429)
Net assets 57,192
Capital and reserves
Called-up share capital 8 10
Profit and loss account 57,182
Total shareholders' funds 57,192

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

Director's responsibilities:

The financial statements of Cupola Search Limited (registered number: 15304043) were approved and authorised for issue by the Director on 11 August 2025. They were signed on its behalf by:

S M Newbold
Director
CUPOLA SEARCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 22 NOVEMBER 2023 TO 31 MARCH 2025
CUPOLA SEARCH LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 22 NOVEMBER 2023 TO 31 MARCH 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Cupola Search Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 7 Hayward Road, Thames Ditton, KT7 0BF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill 2 years straight line
Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is two years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment 3 years straight line
Computer equipment 4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

Period from
22.11.2023 to
31.03.2025
Number
Monthly average number of persons employed by the Company during the period, including the director 3

3. Intangible assets

Goodwill Total
£ £
Cost
At 22 November 2023 0 0
Additions 18,100 18,100
At 31 March 2025 18,100 18,100
Accumulated amortisation
At 22 November 2023 0 0
Charge for the financial period 6,867 6,867
At 31 March 2025 6,867 6,867
Net book value
At 31 March 2025 11,233 11,233

4. Tangible assets

Office equipment Computer equipment Total
£ £ £
Cost
At 22 November 2023 0 0 0
Additions 933 1,168 2,101
At 31 March 2025 933 1,168 2,101
Accumulated depreciation
At 22 November 2023 0 0 0
Charge for the financial period 78 153 231
At 31 March 2025 78 153 231
Net book value
At 31 March 2025 855 1,015 1,870

5. Debtors

31.03.2025
£
Trade debtors 80,264

6. Creditors: amounts falling due within one year

31.03.2025
£
Trade creditors 773
Amounts owed to director 291
Accruals 138,777
Taxation and social security 38,274
178,115

7. Deferred tax

31.03.2025
£
At the beginning of financial period 0
Charged to the Profit and Loss Account ( 429)
At the end of financial period ( 429)

8. Called-up share capital

31.03.2025
£
Allotted, called-up and fully-paid
10 Ordinary shares of £ 1.00 each 10

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

31.03.2025
£
within one year 3,514
between one and five years 293
3,807