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COMPANY REGISTRATION NUMBER: 04175903

COPRA LIMITED

Company Limited by Guarantee

FILLETED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

COPRA LIMITED

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024
Note | £ | £ | £

CURRENT ASSETS

Debtors | 5 | 3,513 |  | 9,218
Cash at bank and in hand | 275,256 |  | 259,551
| ----------- |  | -----------
| 278,769 |  | 268,769

CREDITORS: amounts falling due within one year | 6 | 12,798 |  | 2,485
| ----------- |  | -----------
NET CURRENT ASSETS |  | 265,971 | 266,284
|  | ----------- | -----------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 265,971 | 266,284
|  | ----------- | -----------
NET ASSETS |  | 265,971 | 266,284
|  | ----------- | -----------

CAPITAL AND RESERVES

Profit and loss account |  | 265,971 | 266,284
|  | ----------- | -----------
MEMBERS FUNDS |  | 265,971 | 266,284
|  | ----------- | -----------

These 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 statement of income and retained earnings has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 2 April 2026 , and are signed on behalf of the board by:

Mrs S E M Nesbitt |
Director |

Company registration number: 04175903

COPRA LIMITED

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025
1. General information
The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Ivy Todd, Northchurch Common, Berkhamsted, HP4 1LR.
2. Statement of compliance
These 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 the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.
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, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
4. Company limited by guarantee
The Company is limited by guarantee. The liability of the Members is limited to an amount not exceeding £10 in the event of the Company being wound-up.
5. Debtors

| 2025 | 2024
| £ | £

Prepayments and accrued income | 3,513 | 3,408
Other debtors | – | 5,810
| -------- | --------
| 3,513 | 9,218
| -------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £

Accruals and deferred income | 7,134 | 2,028
Corporation tax | 494 | 457
Social security and other taxes | 5,170 | –
| --------- | --------
| 12,798 | 2,485
| --------- | --------

7. Summary audit opinion
The auditor's report dated 15 April 2026 was unqualified .
The senior statutory auditor was Phillip Dennison , for and on behalf of CWR .
8. Related party transactions
No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.