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Registered number: 05037859
INCOPA LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Brook & Co Accountants - Brackley
1 Market Place
Brackley
NN13 7AB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05037859
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 562,840 563,629
Investments 5 138,816 290,427
701,656 854,056
CURRENT ASSETS
Debtors 6 44,748 45,370
Cash at bank and in hand 100,897 63,839
145,645 109,209
Creditors: Amounts Falling Due Within One Year 7 (10,088 ) (2,346 )
NET CURRENT ASSETS (LIABILITIES) 135,557 106,863
TOTAL ASSETS LESS CURRENT LIABILITIES 837,213 960,919
NET ASSETS 837,213 960,919
CAPITAL AND RESERVES
Called up share capital 8 170 160
Profit and Loss Account 837,043 960,759
SHAREHOLDERS' FUNDS 837,213 960,919
Page 1
Page 2
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Roger Harkin
Director
22/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
INCOPA LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05037859 . The registered office is 33A HIGH STREET, STONY STRATFORD, MILTON KEYNES, MK11 1AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold n/a
Fixtures & Fittings Reducing balance 15%
Computer Equipment Straight balance 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 3)
4 3
Page 3
Page 4
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 April 2025 558,312 38,105 596,417
Additions - 416 416
As at 31 March 2026 558,312 38,521 596,833
Depreciation
As at 1 April 2025 - 32,788 32,788
Provided during the period - 1,205 1,205
As at 31 March 2026 - 33,993 33,993
Net Book Value
As at 31 March 2026 558,312 4,528 562,840
As at 1 April 2025 558,312 5,317 563,629
5. Investments
Other
£
Cost or Valuation
As at 1 April 2025 290,427
Additions 27,807
Disposals (179,418 )
As at 31 March 2026 138,816
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 138,816
As at 1 April 2025 290,427
Page 4
Page 5
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 128 -
Other debtors 44,620 45,370
44,748 45,370
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 9,502 2,442
Taxation and social security 586 (96 )
10,088 2,346
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 170 160
Page 5