Cops Docs Limited 03084406 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is shipping and preparation of carnets Digita Accounts Production Advanced 6.30.9574.0 true false true 03084406 2025-04-01 2026-03-31 03084406 2026-03-31 03084406 bus:CompanySecretary1 1 2026-03-31 03084406 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2026-03-31 03084406 core:CurrentFinancialInstruments 2026-03-31 03084406 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 03084406 core:Non-currentFinancialInstruments 2026-03-31 03084406 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 03084406 core:FurnitureFittingsToolsEquipment 2026-03-31 03084406 core:OtherPropertyPlantEquipment 2026-03-31 03084406 core:AllSubsidiaries 2026-03-31 03084406 bus:SmallEntities 2025-04-01 2026-03-31 03084406 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 03084406 bus:FilletedAccounts 2025-04-01 2026-03-31 03084406 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03084406 bus:RegisteredOffice 2025-04-01 2026-03-31 03084406 bus:CompanySecretary1 2025-04-01 2026-03-31 03084406 bus:CompanySecretary1 1 2025-04-01 2026-03-31 03084406 bus:Director3 2025-04-01 2026-03-31 03084406 bus:Director4 2025-04-01 2026-03-31 03084406 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-04-01 2026-03-31 03084406 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03084406 bus:Agent1 2025-04-01 2026-03-31 03084406 core:FurnitureFittings 2025-04-01 2026-03-31 03084406 core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 03084406 core:MotorVehicles 2025-04-01 2026-03-31 03084406 core:OfficeEquipment 2025-04-01 2026-03-31 03084406 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 03084406 core:AllSubsidiaries 2025-04-01 2026-03-31 03084406 core:Subsidiary1 2025-04-01 2026-03-31 03084406 core:Subsidiary1 1 2025-04-01 2026-03-31 03084406 core:Subsidiary1 countries:England 2025-04-01 2026-03-31 03084406 countries:EnglandWales 2025-04-01 2026-03-31 03084406 2025-03-31 03084406 bus:CompanySecretary1 1 2025-03-31 03084406 core:CostValuation 2025-03-31 03084406 core:ProvisionsForImpairmentInvestments 2025-03-31 03084406 core:FurnitureFittingsToolsEquipment 2025-03-31 03084406 core:OtherPropertyPlantEquipment 2025-03-31 03084406 core:AllSubsidiaries 2025-03-31 03084406 2024-04-01 2025-03-31 03084406 2025-03-31 03084406 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-03-31 03084406 core:CurrentFinancialInstruments 2025-03-31 03084406 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 03084406 core:Non-currentFinancialInstruments 2025-03-31 03084406 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 03084406 core:FurnitureFittingsToolsEquipment 2025-03-31 03084406 core:OtherPropertyPlantEquipment 2025-03-31 03084406 core:AllSubsidiaries 2025-03-31 03084406 core:Subsidiary1 1 2024-04-01 2025-03-31 03084406 2024-03-31 03084406 core:AllSubsidiaries 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 03084406

Cops Docs Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Cops Docs Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 12

Cops Docs Limited

Company Information

Directors | Mrs T Wolfe Mrs J Hart

Company secretary | Mrs J Copleston

Registered office | 1 Leveller Road Newick Lewes East Sussex England BN8 4PL

Accountants | Brookes Sivyer Chartered AccountantsPO Box 533 Newquay Cornwall TR7 9DJ

Cops Docs Limited

(Registration number: 03084406)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 720 | 1,504
Current assets |  |  |
Debtors | 6 | 138,905 | 116,681
Cash at bank and in hand |  | 137,587 | 235,390
|  | 276,492 | 352,071
Creditors: Amounts falling due within one year | 7 | (158,685) | (211,419)
Net current assets |  | 117,807 | 140,652
Total assets less current liabilities |  | 118,527 | 142,156
Creditors: Amounts falling due after more than one year | 7 | (5,202) | (10,283)
Provisions for liabilities |  | (180) | (376)
Net assets |  | 113,145 | 131,497
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 113,045 | 131,397
Shareholders' funds |  | 113,145 | 131,497

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Cops Docs Limited

(Registration number: 03084406)
Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 14 April 2026 and signed on its behalf by:

......................................... Mrs T Wolfe Director

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Leveller Road
Newick
Lewes
East Sussex
BN8 4PL
England

The principal place of business is:
Signal House
12a Station Road
Burgess Hill
West Sussex
RH15 9DQ

These financial statements were authorised for issue by the Board on 14 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% Reducing Balance method
Office equipment | 33% Straight line basis
Motor vehicles | Over the period of the finance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2025 - 9).

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 April 2025 | 29,599 | 4,820 | 34,419
Additions | 451 | - | 451
At 31 March 2026 | 30,050 | 4,820 | 34,870
Depreciation
At 1 April 2025 | 28,095 | 4,820 | 32,915
Charge for the year | 1,235 | - | 1,235
At 31 March 2026 | 29,330 | 4,820 | 34,150
Carrying amount
At 31 March 2026 | 720 | - | 720
At 31 March 2025 | 1,504 | - | 1,504

5 | Investments

| 2026 £ | 2025 £

Subsidiaries | £
Cost or valuation
At 1 April 2025 | 100,500
Provision
At 1 April 2025 | 100,500
Carrying amount
At 31 March 2026 | -

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2026 | 2025
Subsidiary undertakings
Cops Limited | 1 Leveller Road Newick Lewes East Sussex BN8 4PL England | Ordinary shares | 100% | 100%

Subsidiary undertakings
Cops Limited The principal activity of Cops Limited is dormant.

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 93,570 | 103,314
Prepayments | 13,500 | 12,407
Other debtors | 31,835 | 960
| 138,905 | 116,681

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 9 | 3,000 | 18,000
Trade creditors |  | 31,690 | 38,877
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 11 | 100 | 100
Taxation and social security |  | 113,718 | 144,336
Accruals and deferred income |  | 4,500 | 4,500
Other creditors |  | 5,677 | 5,606
|  | 158,685 | 211,419

Creditors include a bank loan that is repayable by monthly instalments. Amounts falling due with one year are £3,000 (2025 - £18,000).

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 9 | - | 3,000
Other financial liabilities |  | 5,202 | 7,283
|  | 5,202 | 10,283

Creditors include a bank loan that is repayable by monthly instalments. Amounts falling due after one year are £Nil (2025 - £3,000).

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | - | 3,000

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 3,000 | 18,000

10 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £2,450.00 (2025 - £4,575.00) per ordinary share |  | 245,000 |  | 457,500

11 | Related party transactions

Transactions with directors

2026 | At 1 April 2025 £ | Advances to director £ | Repayments by director £ | At 31 March 2026 £
Mrs J Copleston
Loan | - | 35,000 | (4,125) | 30,875

Cops Docs Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 50,500 | 65,212
Contributions paid to money purchase schemes | 985 | 1,111
| 51,485 | 66,323

Dividends paid to directors

|  | 2026 £ |  | 2025 £
Mrs J Copleston |  |  |  |
Dividends |  | 98,000 |  | 183,000
Mr J Copleston |  |  |  |
Dividends |  | 44,875 |  | 91,500
Mrs T Wolfe |  |  |  |
Dividends |  | 49,000 |  | 91,500
Mrs J Hart |  |  |  |
Dividends |  | 49,000 |  | 91,500

Loans from related parties

2026 | Subsidiary £ | Total £
At start of period | 100 | 100
At end of period | 100 | 100

2025 | Subsidiary £ | Total £
At start of period | 100 | 100
At end of period | 100 | 100

Terms of loans from related parties

Cops Docs Limited owes £100 to Cops Limited which is repayable upon demand.