COPA ACCOUNTING LTD


Directors	COWSILL, Jordan Daniel
	PATIDAR, Ricky


Registered Address	Gateway House
	Suite 3.5
	Manchester
	M22 5WY


Registered Number	13579975 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		12,950		14,800
Tangible assets	4		6,929		14,014
Investments			204		911
			20,083		29,725
Current assets
Debtors	5	27,838		52,161
Cash at bank and on hand		30,045		33,896
		57,883		86,057
Creditors amounts falling due within one year	6	(57,950)		(41,123)
Net current assets (liabilities)			(67)		44,934
Total assets less current liabilities			20,016		74,659
Net assets			20,016		74,659
Capital and reserves
Called up share capital			20		20
Profit and loss account			19,996		74,639
Shareholders' funds			20,016		74,659

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2026, and are signed on its behalf by:

COWSILL, Jordan Daniel
Director

PATIDAR, Ricky
Director

Registered Company No. 13579975

COPA ACCOUNTING LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	4

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 September 24	18,500
	At 31 August 25	18,500
	Amortisation and impairment
	At 01 September 24	3,700
	Charge for year	1,850
	At 31 August 25	5,550
	Net book value
	At 31 August 25	12,950
	At 31 August 24	14,800

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	34,389
	Additions	1,885
	At 31 August 25	36,274
	Depreciation and impairment
	At 01 September 24	20,375
	Charge for year	8,970
	At 31 August 25	29,345
	Net book value
	At 31 August 25	6,929
	At 31 August 24	14,014

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	9,674	14,152
Other debtors	3,164	3,009
Prepayments and accrued income	15,000	35,000
Total	27,838	52,161

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	16,112	8,052
Taxation and social security	33,789	32,601
Payments received on account	110	220
Other creditors	7,939	250
Total	57,950	41,123

7.	Share capital
	Called up, allotted and fully paid. 980 A Ordinary shares of £1 each 20 B Ordinary shares of £1 each.

8.	Related party transactions
	During the year the company entered into transactions with related parties, including directors and group undertakings, in the ordinary course of business.