REGISTERED NUMBER: SC602327 (Scotland)

The Copy Shop Limited

Financial Statements For The Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T Ruggeri

Mr K M Ruggeri

REGISTERED OFFICE:

2 South College Street

Elgin

Moray

IV30 1EP

REGISTERED NUMBER:

SC602327 (Scotland)

ACCOUNTANTS:

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

BANKERS:

The Co-Operative Bank Plc

P.O. Box 250

Skelmersdale

Lancashire

WN8 6WT

FIXED ASSETS

Tangible assets

4

4,054

4,880

CURRENT ASSETS

Stocks

5,827

3,574

Debtors

5

4,182

2,809

Cash at bank and in hand

14,446

8,370

24,455

14,753

CREDITORS

Amounts falling due within one year

6

21,406

20,561

NET CURRENT ASSETS/(LIABILITIES)

3,049

(5,808

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,103

(928

)

PROVISIONS FOR LIABILITIES

7

770

927

NET ASSETS/(LIABILITIES)

6,333

(1,855

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

6,233

(1,955

)

SHAREHOLDERS' FUNDS

6,333

(1,855

)

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

Mr K M Ruggeri - Director

1.	STATUTORY INFORMATION

The Copy Shop Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

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

Equipment

-

33% on cost and 25% 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

Equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

12,723

5,683

3,872

22,278

Additions

350

-

120

470

At 31 March 2026

13,073

5,683

3,992

22,748

DEPRECIATION

At 1 April 2025

8,155

5,566

3,677

17,398

Charge for year

1,178

29

89

1,296

At 31 March 2026

9,333

5,595

3,766

18,694

NET BOOK VALUE

At 31 March 2026

3,740

88

226

4,054

At 31 March 2025

4,568

117

195

4,880

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

4,170

2,629

Other debtors

12

180

4,182

2,809

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

3,667

3,880

Taxation and social security

5,581

4,859

Other creditors

12,158

11,822

21,406

20,561

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

770

927

Deferred

tax

£

Balance at 1 April 2025

927

Provided during year

(157

)

Balance at 31 March 2026

770

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2025

(1,955

)

Profit for the year

9,188

Dividends

(1,000

)

At 31 March 2026

6,233

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 were paid to the directors .

As at 31 March 2025 the company owed the directors £3,015. During the year the directors met expenses totalling £246 on behalf of the company. At 31 March 2026 the company owed the directors £3,261. This loan is interest free and has no fixed terms of repayment.