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REGISTERED NUMBER: 04581158 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

A.J COOPER (BUILDERS) LTD

A.J COOPER (BUILDERS) LTD (REGISTERED NUMBER: 04581158)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A.J COOPER (BUILDERS) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: R J Cooper
G W Cooper



SECRETARY: R J Cooper



REGISTERED OFFICE: Saxon House
Hellesdon Park Road
Drayton High Road
Norwich
Norfolk
NR6 5DR



REGISTERED NUMBER: 04581158 (England and Wales)



ACCOUNTANTS: Quinneys
Chartered Certified Accountants
Saxon House
Hellesdon Park Road
Norwich
Norfolk
NR6 5DR



BANKERS: Barclays Bank Plc
Market Place
Aylsham
Norfolk
NR11 6EW

A.J COOPER (BUILDERS) LTD (REGISTERED NUMBER: 04581158)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 140,880 154,402

CURRENT ASSETS
Stocks 73,350 158,700
Debtors 5 10,523 98,092
Cash at bank 243,015 186,711
326,888 443,503
CREDITORS
Amounts falling due within one year 6 264,990 266,533
NET CURRENT ASSETS 61,898 176,970
TOTAL ASSETS LESS CURRENT LIABILITIES 202,778 331,372

PROVISIONS FOR LIABILITIES 10,149 7,934
NET ASSETS 192,629 323,438

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 192,527 323,336
SHAREHOLDERS' FUNDS 192,629 323,438

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

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

A.J COOPER (BUILDERS) LTD (REGISTERED NUMBER: 04581158)

BALANCE SHEET - continued
31 DECEMBER 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 12 August 2024 and were signed on its behalf by:





G W Cooper - Director


A.J COOPER (BUILDERS) LTD (REGISTERED NUMBER: 04581158)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

A.J Cooper (Builders) 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.

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 - not provided
Plant and machinery etc - 33% on cost, 25% on reducing balance and 10% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

A.J COOPER (BUILDERS) LTD (REGISTERED NUMBER: 04581158)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 15 (2022 - 16 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 79,581 247,862 327,443
Additions - 24,342 24,342
Disposals - (33,220 ) (33,220 )
At 31 December 2023 79,581 238,984 318,565
DEPRECIATION
At 1 January 2023 3,118 169,923 173,041
Charge for year 1,039 20,469 21,508
Eliminated on disposal - (16,864 ) (16,864 )
At 31 December 2023 4,157 173,528 177,685
NET BOOK VALUE
At 31 December 2023 75,424 65,456 140,880
At 31 December 2022 76,463 77,939 154,402

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 88,534
Other debtors 10,523 9,558
10,523 98,092

A.J COOPER (BUILDERS) LTD (REGISTERED NUMBER: 04581158)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 96,734 95,088
Taxation and social security 109,102 121,961
Other creditors 59,154 49,484
264,990 266,533