REGISTERED NUMBER: 11092719 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SARAH COPE ENTERPRISES LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

9,643

11,250

CURRENT ASSETS

Stocks

14,424

30,059

Debtors

5

15,268

37,354

Cash at bank and in hand

976

2,856

30,668

70,269

CREDITORS

Amounts falling due within one year

6

(43,813

)

(28,274

)

NET CURRENT (LIABILITIES)/ASSETS

(13,145

)

41,995

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,502

)

53,245

PROVISIONS FOR LIABILITIES

(2,411

)

(2,025

)

NET (LIABILITIES)/ASSETS

(5,913

)

51,220

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

(6,213

)

50,920

(5,913

)

51,220

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

K L Clutton - Director

1.	STATUTORY INFORMATION

Sarah Cope Enterprises Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11092719

Registered office:

Morrisons Daily

Manchester Road

Congleton

CW12 1NP

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.

Long leasehold

-

20% on cost

Improvements to property

-

10 years with residual value of 20%

Plant and machinery

-

20% on cost

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 Profit and Loss Account, 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.

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 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

Totals

£

£

£

£

COST

At 1 April 2025

16,057

2,950

26,384

45,391

Additions

-

-

2,994

2,994

At 31 March 2026

16,057

2,950

29,378

48,385

DEPRECIATION

At 1 April 2025

16,057

443

17,641

34,141

Charge for year

-

295

4,306

4,601

At 31 March 2026

16,057

738

21,947

38,742

NET BOOK VALUE

At 31 March 2026

-

2,212

7,431

9,643

At 31 March 2025

-

2,507

8,743

11,250

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

15,268

37,354

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

18,702

-

Trade creditors

16,029

6,600

Taxation and social security

(213

)

3,948

Other creditors

9,295

17,726

43,813

28,274

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

29,000

4,833

Between one and five years

24,167

77,333

53,167

82,166

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

M Hooper

Balance outstanding at start of year

7,288

-

Amounts advanced

-

7,288

Amounts repaid

(6,536

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

752

7,288

K Booth

Balance outstanding at start of year

-

2,217

Amounts repaid

-

(2,217

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

K L Clutton

Balance outstanding at start of year

-

3,000

Amounts repaid

-

(3,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

9.	GOING CONCERN

At the balance sheet date, the liabilities exceeded the assets by £5,913. The directors are confident that the company will continue to trade.