REGISTERED NUMBER: 08848387 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

Copperfields (Whitstable) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mr K P G Foster

REGISTERED OFFICE:

99 Canterbury Road

Whitstable

Kent

CT5 4HG

REGISTERED NUMBER:

08848387 (England and Wales)

ACCOUNTANTS:

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

FIXED ASSETS

Intangible assets

4

2,600

3,900

Tangible assets

5

21,556

22,357

24,156

26,257

CURRENT ASSETS

Stocks

80,000

75,000

Cash in hand

18,546

6,869

98,546

81,869

CREDITORS

Amounts falling due within one year

6

123,547

90,213

NET CURRENT LIABILITIES

(25,001

)

(8,344

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(845

)

17,913

CREDITORS

Amounts falling due after more than one year

7

-

2,815

NET (LIABILITIES)/ASSETS

(845

)

15,098

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

(945

)

14,998

SHAREHOLDERS' FUNDS

(845

)

15,098

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 May 2026 and were signed by:

Mr K P G Foster - Director

1.	STATUTORY INFORMATION

Copperfields (Whitstable) 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

13,000

AMORTISATION

At 1 February 2025

9,100

Amortisation for year

1,300

At 31 January 2026

10,400

NET BOOK VALUE

At 31 January 2026

2,600

At 31 January 2025

3,900

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

17,000

20,004

4,170

41,174

DEPRECIATION

At 1 February 2025

-

16,220

2,597

18,817

Charge for year

-

566

235

801

At 31 January 2026

-

16,786

2,832

19,618

NET BOOK VALUE

At 31 January 2026

17,000

3,218

1,338

21,556

At 31 January 2025

17,000

3,784

1,573

22,357

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

22,446

25,625

Trade creditors

22,201

36,792

Tax

-

646

Social security and other taxes

433

334

VAT

13,337

8,545

Other creditors

1,000

1,000

Directors' current accounts

64,130

17,271

123,547

90,213

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

2,815

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 February 2025

14,998

Deficit for the year

(15,943

)

At 31 January 2026

(945

)

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

7 May 2026