REGISTERED NUMBER: 14697573 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cuneo Coupe Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D Coupe

Mr M Coupe

REGISTERED OFFICE:

24-26 Mansfield Road

Rotherham

South Yorkshire

S60 2DT

REGISTERED NUMBER:

14697573 (England and Wales)

ACCOUNTANTS:

SMH Haywood & Co Limited

24-26 Mansfield Road

Rotherham

South Yorkshire

S60 2DT

FIXED ASSETS

Intangible assets

4

108,000

144,000

Tangible assets

5

3,570

4,760

111,570

148,760

CURRENT ASSETS

Debtors

6

307,934

78,574

Cash at bank

413,891

425,953

721,825

504,527

CREDITORS

Amounts falling due within one year

7

473,498

419,828

NET CURRENT ASSETS

248,327

84,699

TOTAL ASSETS LESS CURRENT LIABILITIES

359,897

233,459

PROVISIONS FOR LIABILITIES

893

1,190

NET ASSETS

359,004

232,269

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

359,000

232,265

SHAREHOLDERS' FUNDS

359,004

232,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2025 and were signed on its behalf by:

Mrs D Coupe - Director

Mr M Coupe - Director

1.	STATUTORY INFORMATION

Cuneo Coupe Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful life.

Fixtures and fittings - 25% reducing balance

Motor vehicles - 25% reducing balance

Taxation

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

180,000

AMORTISATION

At 1 April 2024

36,000

Amortisation for year

36,000

At 31 March 2025

72,000

NET BOOK VALUE

At 31 March 2025

108,000

At 31 March 2024

144,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

827

5,520

6,347

DEPRECIATION

At 1 April 2024

207

1,380

1,587

Charge for year

155

1,035

1,190

At 31 March 2025

362

2,415

2,777

NET BOOK VALUE

At 31 March 2025

465

3,105

3,570

At 31 March 2024

620

4,140

4,760

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

294,568

74,142

Prepayments

4,302

4,432

Accrued income

9,064

-

307,934

78,574

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

31,384

4,318

Tax

68,035

86,910

Social security and other taxes

1,462

2,828

VAT

56,699

68,705

Directors' current accounts

270,953

255,617

Accruals

1,765

1,450

Deferred income

43,200

-

473,498

419,828

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Ordinary

4

4

4