REGISTERED NUMBER: 11261101 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Goupie Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J B Simpson

J L Simpson

G E Simpson

REGISTERED OFFICE:

Unit 4, Spelmonden Farm

Spelmonden Road

Goudhurst

Cranbrook

Kent

TN17 1HE

REGISTERED NUMBER:

11261101 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Intangible assets

4

17,154

20,913

Tangible assets

5

8,210

10,946

25,364

31,859

CURRENT ASSETS

Stocks

6

16,530

25,000

Debtors

7

11,932

11,872

Cash at bank

1,274

4,723

29,736

41,595

CREDITORS

Amounts falling due within one year

8

6,472

10,589

NET CURRENT ASSETS

23,264

31,006

TOTAL ASSETS LESS CURRENT LIABILITIES

48,628

62,865

CREDITORS

Amounts falling due after more than one year

9

89,900

87,586

NET LIABILITIES

(41,272

)

(24,721

)

CAPITAL AND RESERVES

Called up share capital

11

7,500

7,500

Retained earnings

12

(48,772

)

(32,221

)

SHAREHOLDERS' FUNDS

(41,272

)

(24,721

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 13 May 2026 and were signed on its behalf by:

J L Simpson - Director

1.	STATUTORY INFORMATION

Goupie 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.

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.

Significant judgements and estimates

There are no significant judgements or estimates pertaining to these accounts.

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 0, is being amortised evenly over its estimated useful life of nil 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.

Development costs are being amortised evenly over their estimated useful life of nil years.

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

Computer equipment

-

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.

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.

Functional currency

The company's functional currency is £ sterling.

Financial instruments

Basic financial instruments comprising debtors, bank and cash balances are recorded at fair value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Development

Goodwill

costs

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

30,000

7,595

37,595

AMORTISATION

At 1 October 2024

15,000

1,682

16,682

Amortisation for year

3,000

759

3,759

At 30 September 2025

18,000

2,441

20,441

NET BOOK VALUE

At 30 September 2025

12,000

5,154

17,154

At 30 September 2024

15,000

5,913

20,913

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

27,438

6,715

3,000

10,631

47,784

DEPRECIATION

At 1 October 2024

20,401

5,520

2,466

8,451

36,838

Charge for year

1,759

298

134

545

2,736

At 30 September 2025

22,160

5,818

2,600

8,996

39,574

NET BOOK VALUE

At 30 September 2025

5,278

897

400

1,635

8,210

At 30 September 2024

7,037

1,195

534

2,180

10,946

6.

STOCKS

2025

2024

£

£

Stocks

16,530

25,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,567

10,234

Prepayments

1,365

1,638

11,932

11,872

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

1,513

-

Trade creditors

1,560

4,488

Social security and other taxes

1,414

4,259

Social security

290

-

Other creditors

16

-

Accrued expenses

1,679

1,842

6,472

10,589

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owing to related party

17,761

17,761

Directors' loan accounts

72,139

69,825

89,900

87,586

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

1,513

-

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

7,500

Ordinary

1

7,500

7,500

12.

RESERVES

Retained

earnings

£

At 1 October 2024

(32,221

)

Deficit for the year

(16,551

)

At 30 September 2025

(48,772

)