In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Copper Beech Garden Design Limited for the year ended 31 December 2024, which comprise the profit and loss account and the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the board of directors of Copper Beech Garden Design Limited, as a body, in accordance with the terms of our engagement letter dated 21 May 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Copper Beech Garden Design Limited and state those matters that we have agreed to state to the board of directors of Copper Beech Garden Design Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Copper Beech Garden Design Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Copper Beech Garden Design Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Copper Beech Garden Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Copper Beech Garden Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

During year ended 31 December 2024, the company made advances of £80,085 and received repayments of £137,433. At the balance sheet date, the Director owed the company £165,120 (2023 £222,468). This loan is unsecured and repayable on demand. Interest is being charged on this loan at a rate of 2.25% per annum.

The average number of persons, including directors, employed by the company during the year was as follows:

Copper Beech Garden Design Limited is a private company limited by shares incorporated in England and Wales. The registered office is Rose Cottage, Ballingham, Hereford, HR2 6NH.

For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.