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REGISTERED NUMBER: 02529305 (England and Wales)














J COOPER & SONS
(TRANSPORT) LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2023






J COOPER & SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 02529305)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J COOPER & SONS
(TRANSPORT) LIMITED

Company Information
for the Year Ended 31 August 2023







DIRECTORS: A Cooper
G Cooper





SECRETARY: G Cooper





REGISTERED OFFICE: Aldred Close
Norwood Industrial Estate
Killamarsh
Sheffield
South Yorkshire
S21 2JH





REGISTERED NUMBER: 02529305 (England and Wales)






J COOPER & SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 02529305)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 460,900 526,393

CURRENT ASSETS
Stocks 27,531 37,772
Debtors 5 5,833,300 5,225,230
Cash at bank 18,477 37,072
5,879,308 5,300,074
CREDITORS
Amounts falling due within one year 6 5,940,396 5,341,636
NET CURRENT LIABILITIES (61,088 ) (41,562 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

399,812

484,831

CREDITORS
Amounts falling due after more than one
year

7

(19,921

)

(51,364

)

PROVISIONS FOR LIABILITIES (84,022 ) (94,201 )
NET ASSETS 295,869 339,266

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 295,867 339,264
SHAREHOLDERS' FUNDS 295,869 339,266

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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.

J COOPER & SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 02529305)

Balance Sheet - continued
31 August 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 Board of Directors and authorised for issue on 8 November 2023 and were signed on its behalf by:




A Cooper - Director



G Cooper - Director


J COOPER & SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 02529305)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

J Cooper & Sons (Transport) 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.

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.
Land and buildings - 2% on cost
Plant and machinery etc - 15% on cost, 15% on reducing balance and 10% 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 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.

J COOPER & SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 02529305)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

2. ACCOUNTING POLICIES - continued

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 14 (2022 - 16 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2022 334,498 800,622 1,135,120
Disposals - (267,675 ) (267,675 )
At 31 August 2023 334,498 532,947 867,445
DEPRECIATION
At 1 September 2022 83,639 525,088 608,727
Charge for year 4,690 41,327 46,017
Eliminated on disposal - (248,199 ) (248,199 )
At 31 August 2023 88,329 318,216 406,545
NET BOOK VALUE
At 31 August 2023 246,169 214,731 460,900
At 31 August 2022 250,859 275,534 526,393

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 238,339 5,218,100
Other debtors 5,594,961 7,130
5,833,300 5,225,230

J COOPER & SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 02529305)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 90,527 89,812
Hire purchase contracts 21,421 49,540
Trade creditors 156,592 197,288
Taxation and social security 28,262 39,068
Other creditors 5,643,594 4,965,928
5,940,396 5,341,636

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 19,921 29,942
Hire purchase contracts - 21,422
19,921 51,364

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts 80,506 80,046
Bank loans 29,942 39,708
110,448 119,754

J COOPER & SONS
(TRANSPORT) LIMITED (REGISTERED NUMBER: 02529305)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

9. RELATED PARTY DISCLOSURES

Coopers Tours Limited
Common Shareholders

Turnover - £391,829
Management Charges Received - £78,424
Other Debtors - £4,713,948
Trade Creditors - £64,806
Other Creditors - £4,542,142

Coopers Tours (Lincolnshire) Limited
Common Shareholders

Turnover - £90,118
Other Debtors - £876,194
Other Creditors - £1,085,605