Zoe Koperski Limited - Filleted accounts

Registered number

12368887

Zoe Koperski Limited

Filleted Accounts

31 December 2025

Zoe Koperski Limited
Registered number:		12368887
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		12,300			12,300
Tangible assets	4		8,028			9,138
			20,328			21,438

Current assets
Debtors	5	10,657			1
Cash at bank and in hand		73,297			169,807
		83,954			169,808

Creditors: amounts falling due within one year	6	(69,490)			(109,282)

Net current assets			14,464			60,526

Total assets less current liabilities			34,792			81,964


Provisions for liabilities			(445)			(794)


Net assets			34,347			81,170

Capital and reserves
Called up share capital			1			1
Profit and loss account			34,346			81,169

Shareholder's funds			34,347			81,170

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Miss Z Koperski
Director
Approved by the board on 31 May 2026

Zoe Koperski Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Motor vehicles	25% reducing balance basis
	Plant and machinery	10% reducing balance basis
	Fixtures, fittings, tools and equipment	10% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 January 2025					12,300
	At 31 December 2025					12,300

	Amortisation
	At 31 December 2025					-

	Net book value
	At 31 December 2025					12,300
	At 31 December 2024					12,300

	Goodwill is not being written off.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	9,961		5,511		15,472
	At 31 December 2025	9,961		5,511		15,472

	Depreciation
	At 1 January 2025	2,131		4,203		6,334
	Charge for the year	783		327		1,110
	At 31 December 2025	2,914		4,530		7,444

	Net book value
	At 31 December 2025	7,047		981		8,028
	At 31 December 2024	7,830		1,308		9,138


5	Debtors			2025		2024
£					£

	Trade debtors			11,136		-
	Other debtors			(479)		1
				10,657		1


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			1,884		22,264
	Other creditors			67,606		87,018
				69,490		109,282


7	Other information

	Zoe Koperski Limited is a private company limited by shares and incorporated in England. Its registered office is:
	47 Chaucer Road
	London
	E7 9LZ