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Registered number: 04686355
R & C Cooper Transport Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Crag and Co
28D Newmarket Street
Skipton
North Yorkshire
BD23 2JD
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of R & C Cooper Transport Ltd for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of R & C Cooper Transport Ltd for the year ended 31 August 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of R & C Cooper Transport Ltd , as a body, in accordance with the terms of our engagement letter dated 13 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of R & C Cooper Transport Ltd and state those matters that we have agreed to state to the director of R & C Cooper Transport Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R & C Cooper Transport Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that R & C Cooper Transport Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of R & C Cooper Transport Ltd . You consider that R & C Cooper Transport Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of R & C Cooper Transport Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
29th January 2024
Crag and Co
28D Newmarket Street
Skipton
North Yorkshire
BD23 2JD
Page 1
Page 2
Balance Sheet
Registered number: 04686355
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 584,888 437,714
584,888 437,714
CURRENT ASSETS
Debtors 5 407,807 381,327
Cash at bank and in hand 15,999 9,555
423,806 390,882
Creditors: Amounts Falling Due Within One Year 6 (296,008 ) (250,463 )
NET CURRENT ASSETS (LIABILITIES) 127,798 140,419
TOTAL ASSETS LESS CURRENT LIABILITIES 712,686 578,133
Creditors: Amounts Falling Due After More Than One Year 7 (399,715 ) (308,843 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (125,751 ) (83,165 )
NET ASSETS 187,220 186,125
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 187,120 186,025
SHAREHOLDERS' FUNDS 187,220 186,125
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For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R Cooper
Director
29th January 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% reducing balance
Motor Vehicles 15% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 17 (2022: 16)
17 16
3. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 24,950 642,938 12,447 680,335
Additions 7,500 283,724 - 291,224
Disposals (2,450 ) (126,590 ) - (129,040 )
As at 31 August 2023 30,000 800,072 12,447 842,519
Depreciation
As at 1 September 2022 6,101 224,761 11,759 242,621
Provided during the period 2,073 83,034 138 85,245
Disposals (482 ) (69,753 ) - (70,235 )
As at 31 August 2023 7,692 238,042 11,897 257,631
Net Book Value
As at 31 August 2023 22,308 562,030 550 584,888
As at 1 September 2022 18,849 418,177 688 437,714
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4. Stocks
2023 2022
£ £
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 359,218 343,219
Prepayments and accrued income 9,822 6,608
Fuel consumption overpaid - 1,962
Director's loan account 34,032 24,803
403,072 376,592
Due after more than one year
S455 tax recoverable 4,735 4,735
4,735 4,735
407,807 381,327
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 121,418 94,732
Trade creditors 96,783 110,204
Corporation tax - (13,416 )
Other taxes and social security 15,723 12,029
VAT 55,463 43,914
Fuel consumption underpaid 3,621 -
Accruals and deferred income 3,000 3,000
296,008 250,463
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 307,813 222,149
Lloyds TSB Commercial Finance 91,902 86,694
399,715 308,843
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 138,177 105,707
Between one and five years 355,734 246,948
493,911 352,655
Less: Finance charges allocated to future periods 64,680 35,774
429,231 316,881
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Deferred Tax 125,751 83,165
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mr Richard Cooper 24,803 16,728 (7,500 ) - 34,031
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2023 2022
£ £
Mr R Cooper 56,080 60,025
12. General Information
R & C Cooper Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04686355 . The registered office is Riffa Business Park, Harrogate Road, Leathley, Otley, West Yorkshire, LS21 2RZ.
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