1 February 2024 false Taxfiler 2024.6 13584291business:PrivateLimitedCompanyLtd2024-02-012025-01-31 135842912024-01-31 135842912024-02-012025-01-31 13584291business:AuditExemptWithAccountantsReport2024-02-012025-01-31 13584291business:FilletedAccounts2024-02-012025-01-31 135842912025-01-31 13584291business:Director12024-02-012025-01-31 13584291business:RegisteredOffice2024-02-012025-01-31 135842912024-01-31 13584291core:WithinOneYear2025-01-31 13584291core:WithinOneYear2024-01-31 13584291core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 13584291core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 13584291core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 13584291core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 13584291core:PreviouslyStatedAmount2025-01-31 13584291core:PreviouslyStatedAmount2024-01-31 13584291business:SmallEntities2024-02-012025-01-31 13584291countries:EnglandWales2024-02-012025-01-31 13584291core:FurnitureFittings2024-02-012025-01-31 13584291core:ComputerEquipment2024-02-012025-01-31 13584291core:FurnitureFittings2024-01-31 13584291core:ComputerEquipment2024-01-31 13584291core:FurnitureFittings2025-01-31 13584291core:ComputerEquipment2025-01-31 13584291business:OrdinaryShareClass12024-02-012025-01-31 13584291business:OrdinaryShareClass12023-02-012024-01-31 135842912023-02-012024-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 13584291 (England and Wales)
CÚPLA STUDIO Ltd Unaudited accounts for the year ended 31 January 2025
CÚPLA STUDIO Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
CÚPLA STUDIO Ltd Company Information for the year ended 31 January 2025
Director
Gemma Alice McCloskey
Company Number
13584291 (England and Wales)
Registered Office
FLAT 6 LARDEN HALL APARTMENTS ESSEX PARK MEWS ACTON LONDON W3 7QL
Accountants
Copsehill Services Ltd Oaktree House Wheelers Lane BROCKHAM Surrey RH3 7LA
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CÚPLA STUDIO Ltd for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CÚPLA STUDIO Ltd for the year ended 31 January 2025 as set out on pages 5 - 7 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 icaew.com/membershandbook.
This report is made solely to the Board of Directors of CÚPLA STUDIO Ltd, as a body, in accordance with the terms of our engagement letter dated 4 January 2022. Our work has been undertaken solely to prepare for your approval the accounts of CÚPLA STUDIO Ltd and state those matters that we have agreed to state to the Board of Directors of CÚPLA STUDIO Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CÚPLA STUDIO Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CÚPLA STUDIO Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CÚPLA STUDIO Ltd. You consider that CÚPLA STUDIO Ltd 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 accounts of CÚPLA STUDIO Ltd. 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 accounts.
Copsehill Services Ltd Chartered Accountants Oaktree House Wheelers Lane BROCKHAM Surrey RH3 7LA 28 October 2025
- 4 -
CÚPLA STUDIO Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
25,005 
22,753 
Investments
5
7,200 
7,200 
32,205 
29,953 
Current assets
Debtors
6
- 
34,391 
Cash at bank and in hand
205,351 
177,271 
205,351 
211,662 
Creditors: amounts falling due within one year
7
(89,827)
(109,620)
Net current assets
115,524 
102,042 
Net assets
147,729 
131,995 
Capital and reserves
Called up share capital
8
1 
1 
Profit and loss account
147,728 
131,994 
Shareholders' funds
147,729 
131,995 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 October 2025 and were signed on its behalf by
Gemma Alice McCloskey Director Company Registration No. 13584291
- 5 -
CÚPLA STUDIO Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
CÚPLA STUDIO Ltd is a private company, limited by shares, registered in England and Wales, registration number 13584291. The registered office is FLAT 6 LARDEN HALL APARTMENTS, ESSEX PARK MEWS, ACTON, LONDON, W3 7QL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
16.7% straight line
Computer equipment
33.3% straight line
Investments
Investments in office art are carried at cost.
- 6 -
CÚPLA STUDIO Ltd Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
18,053 
10,668 
28,721 
Additions
8,189 
1,573 
9,762 
At 31 January 2025
26,242 
12,241 
38,483 
Depreciation
At 1 February 2024
1,504 
4,464 
5,968 
Charge for the year
3,692 
3,818 
7,510 
At 31 January 2025
5,196 
8,282 
13,478 
Net book value
At 31 January 2025
21,046 
3,959 
25,005 
At 31 January 2024
16,549 
6,204 
22,753 
5
Investments
Other investments 
£ 
Valuation at 1 February 2024
7,200 
Valuation at 31 January 2025
7,200 
The investment represents office art.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
34,391 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
28,540 
38,041 
Trade creditors
5,240 
(109)
Taxes and social security
38,242 
55,514 
Loans from directors
15,305 
15,174 
Accruals
2,500 
1,000 
89,827 
109,620 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 4 (2024: 3).
- 7 -