5 January 2022 false No description of principal activity Taxfiler 2023.8 NI684776business:PrivateLimitedCompanyLtd2022-01-052023-01-31 NI6847762022-01-04 NI6847762022-01-052023-01-31 NI684776business:AuditExempt-NoAccountantsReport2022-01-052023-01-31 NI684776business:FilletedAccounts2022-01-052023-01-31 NI6847762023-01-31 NI684776business:Director12022-01-052023-01-31 NI684776business:RegisteredOffice2022-01-052023-01-31 NI684776core:WithinOneYear2023-01-31 NI684776core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 NI684776core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 NI684776core:PreviouslyStatedAmount2023-01-31 NI684776business:SmallEntities2022-01-052023-01-31 NI684776countries:NorthernIreland2022-01-052023-01-31 NI684776core:PlantMachinery2022-01-052023-01-31 NI684776core:FurnitureFittings2022-01-052023-01-31 NI684776core:PlantMachinery2022-01-04 NI684776core:FurnitureFittings2022-01-04 NI684776core:PlantMachinery2023-01-31 NI684776core:FurnitureFittings2023-01-31 iso4217:GBP xbrli:pure
Company Registration No. NI684776 (Northern Ireland)
M A Cooper Ltd Unaudited accounts for the period from 5 January 2022 to 31 January 2023
M A Cooper Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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M A Cooper Ltd Company Information for the period from 5 January 2022 to 31 January 2023
Director
Matthew Cooper
Company Number
NI684776 (Northern Ireland)
Registered Office
12 Magherafelt Road Magherafelt BT45 8DN
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
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M A Cooper Ltd Statement of financial position as at 31 January 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
4
30,688 
Current assets
Debtors
5
78,647 
Cash at bank and in hand
8,687 
87,334 
Creditors: amounts falling due within one year
6
(110,726)
Net current liabilities
(23,392)
Net assets
7,296 
Capital and reserves
Called up share capital
(100)
Profit and loss account
7,396 
Shareholders' funds
7,296 
For the period ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 September 2023 and were signed on its behalf by
Matthew Cooper Director Company Registration No. NI684776
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M A Cooper Ltd Notes to the Accounts for the period from 5 January 2022 to 31 January 2023
1
Statutory information
M A Cooper Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI684776. The registered office is 12 Magherafelt Road, Magherafelt, BT45 8DN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
reducing balance 25%
Fixtures & fittings
reducing balance 10%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 5 January 2022
- 
- 
- 
Additions
50,667 
5,209 
55,876 
Disposals
(16,000)
- 
(16,000)
At 31 January 2023
34,667 
5,209 
39,876 
Depreciation
Charge for the period
12,667 
521 
13,188 
On disposals
(4,000)
- 
(4,000)
At 31 January 2023
8,667 
521 
9,188 
Net book value
At 31 January 2023
26,000 
4,688 
30,688 
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M A Cooper Ltd Notes to the Accounts for the period from 5 January 2022 to 31 January 2023
5
Debtors
2023 
£ 
Amounts falling due within one year
VAT
13,647 
Trade debtors
65,000 
78,647 
6
Creditors: amounts falling due within one year
2023 
£ 
Trade creditors
74,874 
Taxes and social security
2,403 
Other creditors
2,509 
Loans from directors
1,259 
Accruals
29,681 
110,726 
7
Average number of employees
During the period the average number of employees was 2.
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