REGISTERED NUMBER: 04806882 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

W L COPLEY & SON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D L Copley

Mrs J R Copley

SECRETARY:

Mrs J R Copley

REGISTERED OFFICE:

4 Brookside Centre

Temple Farm Industrial Estate

Southend On Sea

Essex

SS2 5RR

REGISTERED NUMBER:

04806882 (England and Wales)

ACCOUNTANTS:

Howard & Stapleton

2nd Floor Offices

26-28 West Street

Market Square

Rochford

Essex

SS4 1AJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

22,851

15,209

22,851

15,209

CURRENT ASSETS

Stocks

6

53,400

53,800

Debtors

7

23,620

11,849

Cash at bank

268,002

282,181

345,022

347,830

CREDITORS

Amounts falling due within one year

8

30,637

50,413

NET CURRENT ASSETS

314,385

297,417

TOTAL ASSETS LESS CURRENT LIABILITIES

337,236

312,626

PROVISIONS FOR LIABILITIES

4,342

2,890

NET ASSETS

332,894

309,736

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

332,794

309,636

SHAREHOLDERS' FUNDS

332,894

309,736

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

D L Copley - Director

1.	STATUTORY INFORMATION

W L Copley & 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 2006, is being amortised evenly over its estimated useful life of eight 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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

Assets obtained under finance leases and hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors, net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

45,000

AMORTISATION

At 1 January 2025

and 31 December 2025

45,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

595

6,829

100,657

108,081

Additions

-

2,259

13,000

15,259

At 31 December 2025

595

9,088

113,657

123,340

DEPRECIATION

At 1 January 2025

594

6,352

85,926

92,872

Charge for year

-

684

6,933

7,617

At 31 December 2025

594

7,036

92,859

100,489

NET BOOK VALUE

At 31 December 2025

1

2,052

20,798

22,851

At 31 December 2024

1

477

14,731

15,209

6.

STOCKS

31.12.25

31.12.24

£

£

Stocks

53,400

53,800

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

19,178

5,900

Other debtors

-

1,886

Prepayments

4,442

4,063

23,620

11,849

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

5,917

11,209

Corporation tax

2,369

-

Social security and other taxes

4,440

3,779

VAT

9,984

8,314

Other creditors

3,333

5,084

Directors' current accounts

374

17,852

Accrued expenses

4,220

4,175

30,637

50,413

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 January 2025

309,636

Profit for the year

24,158

Dividends

(1,000

)

At 31 December 2025

332,794

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of D L Copley who owns 99% of the issued share capital.