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REGISTERED NUMBER: OC381953 (England and Wales)



















COOPER ASSURANCE SERVICES LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






COOPER ASSURANCE SERVICES LLP (REGISTERED NUMBER: OC381953)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

General Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


COOPER ASSURANCE SERVICES LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DESIGNATED MEMBERS: Mr A Everett
Mr D Griffiths
Mr R J Stevenson
Mr T D T Barnes





REGISTERED OFFICE: White Hart House
8-10 Church Street
ASHBOURNE
Derbyshire
DE6 1AE





REGISTERED NUMBER: OC381953 (England and Wales)





ACCOUNTANTS: Johnson Tidsall Limited
Chartered Accountants
81 Burton Road
Derby
Derbyshire
DE1 1TJ

COOPER ASSURANCE SERVICES LLP (REGISTERED NUMBER: OC381953)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,712 12,021

CURRENT ASSETS
Debtors 5 33,081 47,769
Cash at bank and in hand 89,369 88,567
122,450 136,336
CREDITORS
Amounts falling due within one year 6 14,903 19,190
NET CURRENT ASSETS 107,547 117,146
TOTAL ASSETS LESS CURRENT
LIABILITIES

119,259

129,167

CREDITORS
Amounts falling due after more than one
year

7

19,259

29,167
NET ASSETS ATTRIBUTABLE TO
MEMBERS

100,000

100,000

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

MEMBERS' OTHER INTERESTS
Capital accounts 100,000 100,000
100,000 100,000

TOTAL MEMBERS' INTERESTS
Members' other interests 100,000 100,000
Amounts due from members 5 (13,017 ) (13,192 )
86,983 86,808

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 September 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

COOPER ASSURANCE SERVICES LLP (REGISTERED NUMBER: OC381953)

BALANCE SHEET - continued
30 SEPTEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 23 October 2023 and were signed by:




Mr A Everett - Designated member




Mr D Griffiths - Designated member


COOPER ASSURANCE SERVICES LLP (REGISTERED NUMBER: OC381953)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Cooper Assurance Services LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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 LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

COOPER ASSURANCE SERVICES LLP (REGISTERED NUMBER: OC381953)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued

Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with the LLP SORP (2017) and section 22 of Section 1A of Financial Reporting Standard 102 (FRS102 1A) issued by the Financial Reporting Council. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the Profit and Loss Account in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the Balance Sheet.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the Profit and Loss Account and are equity appropriations in the Balance Sheet.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the Balance Sheet within 'Loans and other debts due to members' and are charged to the Profit and Loss Account within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the Balance Sheet within 'Members' other interests'.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 6 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2022 23,536 7,676 31,212
Additions - 2,660 2,660
At 30 September 2023 23,536 10,336 33,872
DEPRECIATION
At 1 October 2022 16,795 2,396 19,191
Charge for year 1,011 1,958 2,969
At 30 September 2023 17,806 4,354 22,160
NET BOOK VALUE
At 30 September 2023 5,730 5,982 11,712
At 30 September 2022 6,741 5,280 12,021

COOPER ASSURANCE SERVICES LLP (REGISTERED NUMBER: OC381953)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,288 10,971
Amounts due from members 13,017 13,192
Other debtors 162 162
Prepayments and accrued income 13,614 23,444
33,081 47,769

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 621 1,167
Social security and other taxes 1,374 6,004
Other creditors 793 -
Accruals and deferred income 2,115 2,019
14,903 19,190

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 9,259 19,167
19,259 29,167