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REGISTERED NUMBER: 02598649 (England and Wales)

























Unaudited Financial Statements for the Year Ended 31 March 2022

for

Charles Cooper Limited

Charles Cooper Limited (Registered number: 02598649)






Contents of the Financial Statements
for the Year Ended 31 March 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Charles Cooper Limited

Company Information
for the Year Ended 31 March 2022







DIRECTOR: D J Ware





SECRETARY: Mrs A A Ware





REGISTERED OFFICE: Kenann House
32 Newby Road Industrial Estate
Hazel Grove
Stockport
Cheshire
SK7 5DA





REGISTERED NUMBER: 02598649 (England and Wales)





ACCOUNTANTS: IN Accountancy Limited
6 Station View
Bramhall Moor Lane
Hazel Grove
Stockport
Cheshire
SK7 5ER

Charles Cooper Limited (Registered number: 02598649)

Balance Sheet
31 March 2022

31.3.22 31.3.21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 110 418
Tangible assets 5 23,135 187
23,245 605

CURRENT ASSETS
Stocks 117,311 97,506
Debtors 6 255,509 225,446
Cash at bank and in hand 200,507 124,270
573,327 447,222
CREDITORS
Amounts falling due within one year 7 93,923 53,190
NET CURRENT ASSETS 479,404 394,032
TOTAL ASSETS LESS CURRENT LIABILITIES 502,649 394,637

CREDITORS
Amounts falling due after more than one
year

8

(162

)

-

PROVISIONS FOR LIABILITIES (3,578 ) -
NET ASSETS 498,909 394,637

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 498,907 394,635
SHAREHOLDERS' FUNDS 498,909 394,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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.

Charles Cooper Limited (Registered number: 02598649)

Balance Sheet - continued
31 March 2022


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 September 2022 and were signed by:





D J Ware - Director


Charles Cooper Limited (Registered number: 02598649)

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. STATUTORY INFORMATION

Charles Cooper 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Website is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost and 10% on cost

Government grants
Government grants are matched on an accruals basis against costs to which they relate.

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 Statement of Income and Retained Earnings, 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.


Charles Cooper Limited (Registered number: 02598649)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

2. ACCOUNTING POLICIES - continued
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.

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 3 (2021 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2021
and 31 March 2022 18,859
AMORTISATION
At 1 April 2021 18,441
Charge for year 308
At 31 March 2022 18,749
NET BOOK VALUE
At 31 March 2022 110
At 31 March 2021 418

Charles Cooper Limited (Registered number: 02598649)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2021 4,503
Additions 30,681
At 31 March 2022 35,184
DEPRECIATION
At 1 April 2021 4,316
Charge for year 7,733
At 31 March 2022 12,049
NET BOOK VALUE
At 31 March 2022 23,135
At 31 March 2021 187

6. DEBTORS
31.3.22 31.3.21
£    £   
Amounts falling due within one year:
Trade debtors 20,569 16,812
Other debtors 421 2,053
20,990 18,865

Amounts falling due after more than one year:
Amounts owed by group undertakings 212,042 165,204
Amounts owed by associates 22,477 41,377
234,519 206,581

Aggregate amounts 255,509 225,446

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Hire purchase contracts 324 -
Trade creditors 63,826 41,492
Taxation and social security 26,705 8,765
Other creditors 3,068 2,933
93,923 53,190

Charles Cooper Limited (Registered number: 02598649)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.22 31.3.21
£    £   
Hire purchase contracts 162 -

9. RELATED PARTY DISCLOSURES

Greens Beers Limited

Greens Beers Limited have a controlling interest in Charles Cooper Limited.

At the balance sheet date Greens Beers Limited owed Charles Cooper Limited £212,042 (2021 £165,204).


Wild Fermented Drinks Limited

Wild Fermented Drinks Limited is associated to Charles Cooper Limited by virtue of D J Ware having a 50% interest in the former.

At the balance sheet date Wild Fermented Drinks Limited owed Charles Cooper Limited £22,477 (2021 £41,377).

10. ULTIMATE CONTROLLING PARTY

The controlling party is Green Beers Limited.

The ultimate controlling party is D J Ware.