Couper Consultancy Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15964412

		30 September 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	3,332
Cash at bank and in hand		2

		3,334
Creditors: Amounts Falling Due Within One Year	5	(3,333 )

NET CURRENT ASSETS (LIABILITIES)			1

TOTAL ASSETS LESS CURRENT LIABILITIES			1

NET ASSETS			1

CAPITAL AND RESERVES
Called up share capital	6		1

SHAREHOLDERS' FUNDS			1

For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs J Couper-Weng

Director

29 July 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Couper Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15964412 . The registered office and principal place of business is 62 Waterslea Drive, Bolton, Lancashire, BL1 5FJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are presented in pounds sterling which is the functional currency of the Company and

rounded to the nearest £.

2.2. Going Concern Disclosure

The company ceased trading at the year end. The director intends to apply for the company to be struck off under section 1003 of the Companies Act 2006 once all liabilities have been settled. As a result, the financial statements have not been prepared on a going concern basis. Assets and liabilities are stated at amounts expected to be realised or settled.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable for services provided, net of value added tax and any trade discounts.

Rendering of services

Turnover represents income earned from the company’s activities as a Management Consultant. Turnover is recognised when the company satisfies its performance obligations by providing the agreed services.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in the profit or loss for the period, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.5. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

2.6. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.7. Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

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Couper Consultancy Ltd

Notes to the Financial Statements (continued)

For the Period 18 September 2024 to 30 September 2025

4. Debtors

	30 September 2025
	£
Due within one year
Other debtors	3,332

5. Creditors: Amounts Falling Due Within One Year

	30 September 2025
	£
Other creditors	894
Taxation and social security	2,439

	3,333

6. Share Capital

	30 September 2025
Allotted, called up and fully paid	£
1 Ordinary Shares of £ 1.00 each	1


Shares issued during the period:	£
1 Ordinary Shares of £ 1.00 each	1

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 18 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mrs Jane Couper-Weng	-	14,131	10,719	-	3,332

The above loan is unsecured, interest free and repayable on demand. The Director will be settling the creditors included on the balance sheet personally prior to the dissolution of the company.

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