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COMPANY REGISTRATION NUMBER: 06767250

Copper Beeches Limited

Filleted Unaudited Abridged Financial Statements

30 November 2024

Copper Beeches Limited

Abridged Financial Statements

Year Ended 30 November 2024

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

Copper Beeches Limited

Abridged Statement of Financial Position

30 November 2024

| 2024 | 2023
Note | £ | £

Fixed Assets

Tangible assets | 6 | 636,845 | 646,668

Current Assets

Debtors | 24,437 | 143,889

Creditors: amounts falling due within one year | 493,319 | 433,357
| --------- | ---------
Net Current Liabilities | 468,882 | 289,468
| --------- | ---------
Total Assets Less Current Liabilities | 167,963 | 357,200

Creditors: amounts falling due after more than one year | 366,856 | 411,915

Provisions | 1,045 | 2,338
| --------- | ---------
Net Liabilities | ( 199,938) | ( 57,053)
| --------- | ---------

Capital and Reserves

Called up share capital | 8 | 2 | 2
Profit and loss account | ( 199,940) | ( 57,055)
| --------- | --------
Shareholders Deficit | ( 199,938) | ( 57,053)
| --------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 November 2024 in accordance with Section 444(2A) of the Companies Act 2006.

Copper Beeches Limited

Abridged Statement of Financial Position (continued)

30 November 2024
These abridged financial statements were approved by the board of directors and authorised for issue on 2 October 2025 , and are signed on behalf of the board by:

Mr A W Heath
Director

Company registration number: 06767250

Copper Beeches Limited

Notes to the Abridged Financial Statements

Year Ended 30 November 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 100 Longmoor Lane, Breaston, Derby, DE72 3BD, Derbyshire. The business address is 138 High St, Collingham, Newark, NG23 7NH.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on a basis other than going concern (on a historical cost basis).
The financial statements are prepared in sterling, which is the functional currency of the entity.
Basis other than going concern
The directors made the decision to close the care home after the year end. As a result of the above, the financial statements have been prepared on a basis other than going concern. The financial statements reflect the circumstances existing at the balance sheet date, amended to reflect the fact that the going concern assumption is not appropriate
Revenue recognition
The turnover shown in the income statement represents residents fees earned during the year.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | 2% straight line
| Plant and machinery | - | 25% reducing balance
| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance

Government grants
Government and local authority grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model.
Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 24 (2023: 25 ).
5. Intangible assets

| £
Cost |
At 1 December 2023 and 30 November 2024 | 150,000
| ---------
Amortisation |
At 1 December 2023 and 30 November 2024 | 150,000
| ---------
Carrying amount |
At 30 November 2024 | –
| ---------
At 30 November 2023 | –
| ---------

6. Tangible assets

| £
Cost |
At 1 December 2023 | 805,722
Additions | 1,000
| ---------
At 30 November 2024 | 806,722
| ---------
Depreciation |
At 1 December 2023 | 159,054
Charge for the year | 10,823
| ---------
At 30 November 2024 | 169,877
| ---------
Carrying amount |
At 30 November 2024 | 636,845
| ---------
At 30 November 2023 | 646,668
| ---------

7. Secured liabilities
The aggregate amount of secured liabilities, secured on the assets of the company at the year end were £410,026 (2023: £451,089).
8. Called up share capital
Issued, called up and fully paid

| 2024 | 2023
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

9. Exceptional items
Included in exceptional items is a debit of £139,060 (2023: £nil) relating to the write off of balances with entities within the Ashe Group.
10. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2024 | 2023
| £ | £
Not later than 1 year | – | 1,971
| ---- | -------

11. Directors' advances, credits and guarantees
There are no director's advances, credits or guarantees requiring disclosure.
12. Related party transactions
During the year the company provided and received short term loans with group companies. The balances outstanding owed (to)/from group companies at 30 November 2024 are as follows:

|  | 2024 | 2023
|  | £ | £
| Amounts due from entities under common control | – | 139,060
| Amounts owed to entities under common control | (139,128) | (105,559)

All balances are unsecured, interest free and repayable on demand.
13. Controlling party
The company is a wholly owned subsidiary of Ashe Group (UK) Limited, a company incorporated and registered in England and Wales. The registered office address is 91-97 Saltergate, Chesterfield, Derbyshire, S40 1LA and copy accounts can be found at Companies House.