REGISTERED NUMBER: 04634621 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 April 2025

for

E Cope and Son Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A E Cope

SECRETARY:

A E Cope

REGISTERED OFFICE:

Oaklands

82 High Street

Riddings

Alfreton

Derbyshire

DE55 4BJ

REGISTERED NUMBER:

04634621 (England and Wales)

ACCOUNTANTS:

Pedley & Co.

82 Nottingham Road

Somercotes

Alfreton

Derbyshire

DE55 4LY

FIXED ASSETS

Intangible assets

4

15,000

18,000

Tangible assets

5

26,537

28,613

41,537

46,613

CURRENT ASSETS

Stocks

13,160

13,160

Debtors

6

16,175

13,684

Cash at bank and in hand

30,621

56,340

59,956

83,184

CREDITORS

Amounts falling due within one year

7

47,251

53,363

NET CURRENT ASSETS

12,705

29,821

TOTAL ASSETS LESS CURRENT LIABILITIES

54,242

76,434

PROVISIONS FOR LIABILITIES

3,679

3,810

NET ASSETS

50,563

72,624

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

50,463

72,524

SHAREHOLDERS' FUNDS

50,563

72,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 July 2025 and were signed by:

A E Cope - Director

1.	STATUTORY INFORMATION

E Cope and Son 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 0, is being amortised evenly over its estimated useful life of nil 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 its estimated useful life.

Workshop property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

60,000

AMORTISATION

At 1 May 2024

42,000

Amortisation for year

3,000

At 30 April 2025

45,000

NET BOOK VALUE

At 30 April 2025

15,000

At 30 April 2024

18,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Workshop

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2024

35,416

57,091

19,360

Additions

-

1,470

-

At 30 April 2025

35,416

58,561

19,360

DEPRECIATION

At 1 May 2024

25,855

46,347

14,996

Charge for year

1,417

1,832

655

At 30 April 2025

27,272

48,179

15,651

NET BOOK VALUE

At 30 April 2025

8,144

10,382

3,709

At 30 April 2024

9,561

10,744

4,364

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

15,571

2,414

129,852

Additions

-

1,553

3,023

At 30 April 2025

15,571

3,967

132,875

DEPRECIATION

At 1 May 2024

13,558

483

101,239

Charge for year

402

793

5,099

At 30 April 2025

13,960

1,276

106,338

NET BOOK VALUE

At 30 April 2025

1,611

2,691

26,537

At 30 April 2024

2,013

1,931

28,613

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,836

13,225

Other debtors

1,339

459

16,175

13,684

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,160

666

Trade creditors

16,288

19,944

Taxation and social security

27,729

30,795

Other creditors

2,074

1,958

47,251

53,363