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REGISTERED NUMBER: 08059646 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023

FOR

COOPER NIMMO LTD

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COOPER NIMMO LTD

COMPANY INFORMATION
for the year ended 30 April 2023







DIRECTOR: Mrs J S Flynn





REGISTERED OFFICE: 17 St Peters Place
Fleetwood
Lancashire
FY7 6EB





REGISTERED NUMBER: 08059646 (England and Wales)





ACCOUNTANTS: Jones Harris Limited
Chartered Accountants
17 St Peters Place
Fleetwood
Lancashire
FY7 6EB

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

BALANCE SHEET
30 April 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 4,600 6,800
Tangible assets 5 7,340 8,954
11,940 15,754

CURRENT ASSETS
Stocks 6 11,248 10,723
Debtors 7 59,488 40,113
Cash at bank and in hand 120,980 197,580
191,716 248,416
CREDITORS
Amounts falling due within one year 8 (78,405 ) (112,636 )
NET CURRENT ASSETS 113,311 135,780
TOTAL ASSETS LESS CURRENT
LIABILITIES

125,251

151,534

PROVISIONS FOR LIABILITIES (1,394 ) (1,701 )
NET ASSETS 123,857 149,833

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 123,757 149,733
SHAREHOLDERS' FUNDS 123,857 149,833

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

BALANCE SHEET - continued
30 April 2023


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 director and authorised for issue on 31 October 2023 and were signed by:





Mrs J S Flynn - Director


COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 April 2023

1. STATUTORY INFORMATION

Cooper Nimmo Ltd 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Stocks
Work in progress is valued on a contract by contract basis by applying the proportion of work completed on each contract to the average selling price for that type of work.

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.

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2023

2. ACCOUNTING POLICIES - continued

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.

Going concern
The company has at its disposal a lengthy and consistent record of strong cash generation which is more than sufficient to meet its day-to-day working capital requirements. The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future and for at least 12 months from the date that these Financial statements are approved. Therefore, the company continues to adopt the going concern basis in preparing the Financial statements

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 22,200
AMORTISATION
At 1 May 2022 15,400
Charge for year 2,200
At 30 April 2023 17,600
NET BOOK VALUE
At 30 April 2023 4,600
At 30 April 2022 6,800

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 May 2022 37,344
Additions 833
At 30 April 2023 38,177
DEPRECIATION
At 1 May 2022 28,390
Charge for year 2,447
At 30 April 2023 30,837
NET BOOK VALUE
At 30 April 2023 7,340
At 30 April 2022 8,954

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2023

6. STOCKS
2023 2022
£    £   
Work-in-progress 11,248 10,723

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,664 22,439
Other debtors 3,258 -
Directors' current accounts 43,566 17,674
59,488 40,113

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 28,295 27,059
Tax 25,593 50,188
Social security and other taxes 3,303 2,593
VAT 12,088 24,862
Other creditors - 13
Directors' current accounts - 17
Accruals and deferred income 9,126 7,904
78,405 112,636

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
Mrs J S Flynn
Balance outstanding at start of year 17,674 11,786
Amounts advanced 67,450 67,688
Amounts repaid (67,674 ) (61,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 17,450 17,674

Mr J Nimmo
Balance outstanding at start of year - -
Amounts advanced 69,971 73,456
Amounts repaid (43,855 ) (73,456 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,116 -

The loan to the director was unsecured and repayable on demand. Interest is payable at the HMRC rate applicable to beneficial loan arrangements.

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2023

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £127,075 (2022 - £139,800) were paid to the directors .