Registration number: 05872576

Copper London Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5
Notes to the Unaudited Financial Statements	6 to 9
Detailed Profit and Loss Account	10 to 11
iXBRL Detailed Profit and Loss Account	12

Copper London Ltd

Company Information

Director

Ms Celia Brasher

Registered office

3rd Floor 166 College Road Harrow Middlesex England HA1 1BH

Accountants

MG Group (Professional Services) Ltd Chartered Accountants166 College Road Harrow Middlesex HA1 1BH

Copper London Ltd

Director's Report for the Year Ended 31 July 2025

The director presents her report and the financial statements for the year ended 31 July 2025.

Director of the company

The director who held office during the year was as follows:

Ms Celia Brasher

Principal activity

The principal activity of the company is Labour Recruitment.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 28 July 2026
 

......................................... Ms Celia Brasher Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Copper London Ltd
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Copper London Ltd for the year ended 31 July 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Copper London Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Copper London Ltd and state those matters that we have agreed to state to the Board of Directors of Copper London Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Copper London Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Copper London Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Copper London Ltd. You consider that Copper London Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Copper London Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

MG Group (Professional Services) Ltd
Chartered Accountants
166 College Road
Harrow
Middlesex
HA1 1BH

28 July 2026

Copper London Ltd

Profit and Loss Account for the Year Ended 31 July 2025

	Note	2025 £	2024 £
Turnover		1,125	1,530
Gross profit		1,125	1,530
Administrative expenses		(4,490)	(5,748)
Operating loss		(3,365)	(4,218)
Other interest receivable and similar income		2	60
Loss before tax	4	(3,363)	(4,158)
Tax on loss		-	100
Loss for the financial year		(3,363)	(4,058)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Copper London Ltd

(Registration number: 05872576)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	581	838
Current assets
Debtors	6	1,134	3,644
Cash at bank and in hand		257	1,338
		1,391	4,982
Creditors: Amounts falling due within one year	7	-	15
Net current assets		1,391	4,997
Net assets		1,972	5,835
Capital and reserves
Called up share capital	8	100	100
Retained earnings		1,872	5,735
Shareholders' funds		1,972	5,835

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 28 July 2026
 

......................................... Ms Celia Brasher Director

Copper London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
3rd Floor
166 College Road
Harrow
Middlesex
HA1 1BH
England

These financial statements were authorised for issue by the director on 28 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Copper London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Copper London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	257	486

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 August 2024	4,916	4,916
At 31 July 2025	4,916	4,916
Depreciation
At 1 August 2024	4,078	4,078
Charge for the year	257	257
At 31 July 2025	4,335	4,335
Carrying amount
At 31 July 2025	581	581
At 31 July 2024	838	838

6

Debtors

Current	2025 £	2024 £
Other debtors	1,134	3,644
	1,134	3,644

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	-	(15)

Copper London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	50	50	50	50
Ordinary B of £1 each	50	50	50	50
	100	100	100	100

9	Related party transactions

During the year the company made the following related party transactions:

Director
During the year, the Director received further loans of £3,800 and repaid £6,291. At the balance sheet date the amount due from the Director was £1,090 (2024: £3,581).

Copper London Ltd

Detailed Profit and Loss Account for the Year Ended 31 July 2025

	2025 £	2024 £
Turnover (analysed below)	1,125	1,530
Gross profit (%)	100%	100%
Administrative expenses
General administrative expenses (analysed below)	(4,233)	(5,262)
Depreciation costs (analysed below)	(257)	(486)
	(4,490)	(5,748)
Operating loss	(3,365)	(4,218)
Other interest receivable and similar income (analysed below)	2	60
Loss before tax	(3,363)	(4,158)

Copper London Ltd

Detailed Profit and Loss Account for the Year Ended 31 July 2025

2025 £

2024 £

Turnover
Sale of goods, UK	1,125	1,530

General administrative expenses
Use of home as office	312	675
Telephone and fax	255	182
Office expenses	151	163
Computer software and maintenance costs	799	286
Printing, postage and stationery	155	43
Trade subscriptions	88	388
Travel and subsistence	165	682
Customer entertaining (disallowable for tax)	358	465
Accountancy fees	1,950	2,378
	4,233	5,262

Depreciation costs
Depreciation of office equipment (owned)	257	486

Other interest receivable and similar income
Bank interest receivable	2	17
Other interest receivable	-	43
	2	60

Copper London Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 July 2025

	2025 £	2024 £
Turnover/revenue	1,125	1,530
Cost of sales
Distribution costs
Administrative expenses
Audit and accountancy other services	(1,950)	(2,378)
Client entertaining costs	(358)	(465)
Depreciation of fixed assets	(257)	(486)
Travel and subsistence	(165)	(682)
IT and computing	(799)	(286)
Telecommunications	(255)	(182)
Printing, postage and stationery	(155)	(43)
Subscriptions	(88)	(388)
Other costs	(463)	(838)
Other operating income
Other items
Loss on ordinary activities before finance charges and interest	(3,365)	(4,218)
Bank interest and similar income receivable	2	17
Non-bank interest and similar income receivable	-	43
Loss on ordinary activities before taxation	(3,363)	(4,158)
Tax on profit or loss on ordinary activities	-	100
Loss for the financial year	(3,363)	(4,058)