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REGISTERED NUMBER: 01401161 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30th April 2024

for

Coopers Day Fresh Eggs Limited

Coopers Day Fresh Eggs Limited (Registered number: 01401161)






Contents of the Financial Statements
for the year ended 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Coopers Day Fresh Eggs Limited

Company Information
for the year ended 30th April 2024







DIRECTORS: Mrs B Cooper
Mr R Cooper
Mrs J Cooper





SECRETARY: Mrs B Cooper





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 01401161 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Coopers Day Fresh Eggs Limited (Registered number: 01401161)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 324,158 480,496

CURRENT ASSETS
Stocks 9,000 9,000
Debtors 5 6,228 5,212
Cash at bank 357,319 10,126
372,547 24,338
CREDITORS
Amounts falling due within one year 6 70,360 68,632
NET CURRENT ASSETS/(LIABILITIES) 302,187 (44,294 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

626,345

436,202

CREDITORS
Amounts falling due after more than one
year

7

(493,628

)

(493,628

)

PROVISIONS FOR LIABILITIES (1,868 ) -
NET ASSETS/(LIABILITIES) 130,849 (57,426 )

CAPITAL AND RESERVES
Called up share capital 7,500 7,500
Retained earnings 123,349 (64,926 )
SHAREHOLDERS' FUNDS 130,849 (57,426 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 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.

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.

Coopers Day Fresh Eggs Limited (Registered number: 01401161)

Balance Sheet - continued
30th April 2024



The financial statements were approved by the Board of Directors and authorised for issue on 13th August 2024 and were signed on its behalf by:





Mr R Cooper - Director


Coopers Day Fresh Eggs Limited (Registered number: 01401161)

Notes to the Financial Statements
for the year ended 30th April 2024

1. STATUTORY INFORMATION

Coopers Day Fresh Eggs 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 - 10% on reducing balance

No depreciation is provided in respect of the Land and Buildings. This treatment may be a departure from the requirements of the Companies Act regarding depreciation of fixed assets, but the directors consider this accounting policy is necessary for the accounts to give a true and fair view, as the Land and Buildings are not depreciating in value.

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.

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.

Coopers Day Fresh Eggs Limited (Registered number: 01401161)

Notes to the Financial Statements - continued
for the year ended 30th April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st May 2023 471,060 14,708 485,768
Disposals (155,395 ) - (155,395 )
At 30th April 2024 315,665 14,708 330,373
DEPRECIATION
At 1st May 2023 - 5,272 5,272
Charge for year - 943 943
At 30th April 2024 - 6,215 6,215
NET BOOK VALUE
At 30th April 2024 315,665 8,493 324,158
At 30th April 2023 471,060 9,436 480,496

Included in cost of land and buildings is freehold land of £ 315,655 (2023 - £ 471,060 ) which is not depreciated.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 6,228 5,212

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 28,705 -
Other creditors 41,655 68,632
70,360 68,632

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 493,628 493,628

Coopers Day Fresh Eggs Limited (Registered number: 01401161)

Notes to the Financial Statements - continued
for the year ended 30th April 2024

8. RELATED PARTY DISCLOSURES

The directors have loaned the company money on which no interest is charged, by agreement. The balance outstanding as at the accounting period end was £40,645 (2023 - £67,462) which is included within creditors falling due within one year.

Cooper Enviro Enterprises Limited, the parent company, has loaned Coopers Day Fresh Eggs Limited £493,628 (2023 - £493,628). No interest is charged by agreement and balance outstanding is included in other creditors due after more than one year.

9. ULTIMATE CONTROLLING PARTY

The company is under the control of the directors.