Company registration number 04515778 (England and Wales)
N R COPPARD GROUNDWORKS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
N R COPPARD GROUNDWORKS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
N R COPPARD GROUNDWORKS LIMITED (REGISTERED NUMBER: 04515778)
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
166,230
135,372
Current assets
Stocks
4,560
9,685
Debtors
5
355,942
219,692
Cash at bank and in hand
185,018
469,480
545,520
698,857
Creditors: amounts falling due within one year
6
(122,632)
(112,535)
Net current assets
422,888
586,322
Total assets less current liabilities
589,118
721,694
Provisions for liabilities
(19,666)
(12,751)
Net assets
569,452
708,943
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
569,352
708,843
Total equity
569,452
708,943

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

N R COPPARD GROUNDWORKS LIMITED (REGISTERED NUMBER: 04515778)
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 17 December 2025 and are signed on its behalf by:
Mr N Coppard
Director
N R COPPARD GROUNDWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

N R Coppard Groundworks Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19-21 Swan Street, West Malling, Kent, United Kingdom, ME19 6JU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria must also be met before turnover is recognised.

Turnover for the sale of goods is recognised when all of the following conditions are met:
- The company has transferred the significant risks and rewards of ownership to the buyer;
- the amount of turnover can be recognised reliably and;
- It is probable that the company will receive the consideration due under the transaction. Turnover from a contract to provide services is recognised in the period in which the services provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: - The amount of turnover can be measured reliably - It is probable that the company will receive the consideration due under the contract - The stage of completion of the contact at the end of the reporting period can be measured reliably; and - The costs incurred and the costs to complete the contract can be measured reliably.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

N R COPPARD GROUNDWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
Not depreciated
Plant and machinery
25% on reducing balance
Fixtures, fittings & equipment
25% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
3
N R COPPARD GROUNDWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
55,000
Amortisation and impairment
At 1 September 2024 and 31 August 2025
55,000
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
4
Tangible fixed assets
Land and buildings Freehold
Plant and machinery
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 September 2024
84,064
222,642
2,183
6,835
64,780
380,504
Additions
-
0
47,700
-
0
-
0
-
0
47,700
At 31 August 2025
84,064
270,342
2,183
6,835
64,780
428,204
Depreciation and impairment
At 1 September 2024
-
0
180,973
2,118
4,980
57,061
245,132
Depreciation charged in the year
-
0
14,432
16
464
1,930
16,842
At 31 August 2025
-
0
195,405
2,134
5,444
58,991
261,974
Carrying amount
At 31 August 2025
84,064
74,937
49
1,391
5,789
166,230
At 31 August 2024
84,064
41,669
65
1,855
7,719
135,372
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
19,908
89,224
Other debtors
336,034
130,468
355,942
219,692
N R COPPARD GROUNDWORKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
18,602
38,074
Taxation and social security
91,320
57,224
Other creditors
12,710
17,237
122,632
112,535
7
Directors' transactions

Included within other debtors is a directors' loan account of £265,475 (2024: £106,092), this includes interest charged of £8,532 (2024: £6,091).

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