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REGISTERED NUMBER: 08059646 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

COOPER NIMMO LTD

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COOPER NIMMO LTD

COMPANY INFORMATION
for the year ended 30 April 2024







DIRECTORS: Mrs J S Strickland
Miss H B Akeroyd





REGISTERED OFFICE: 237 Church Street
Blackpool
Lancashire
FY1 3PB





REGISTERED NUMBER: 08059646 (England and Wales)





ACCOUNTANTS: Jones Harris Limited
17 St Peters Place
Fleetwood
Lancashire
FY7 6EB

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 2,400 4,600
Tangible assets 5 5,505 7,340
7,905 11,940

CURRENT ASSETS
Stocks 6 23,539 11,248
Debtors 7 70,964 59,488
Cash at bank and in hand 45,829 120,980
140,332 191,716
CREDITORS
Amounts falling due within one year 8 (146,541 ) (78,405 )
NET CURRENT (LIABILITIES)/ASSETS (6,209 ) 113,311
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,696

125,251

PROVISIONS FOR LIABILITIES (1,376 ) (1,394 )
NET ASSETS 320 123,857

CAPITAL AND RESERVES
Called up share capital 100 100
Capital redemption reserve 90 -
Retained earnings 130 123,757
SHAREHOLDERS' FUNDS 320 123,857

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

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

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

BALANCE SHEET - continued
30 April 2024


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 18 September 2024 and were signed on its behalf by:





Mrs J S Strickland - Director


COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Cooper Nimmo 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance

Stocks
Work in progress is valued on a contract by contract basis by applying the proportion of work completed on each contract to the average selling price for that type of work.

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.

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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.

Going concern
The company has at its disposal a lengthy and consistent record of strong cash generation which is more than sufficient to meet its day-to-day working capital requirements. The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future and for at least 12 months from the date that these Financial statements are approved. Therefore, the company continues to adopt the going concern basis in preparing the Financial statements

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 22,200
AMORTISATION
At 1 May 2023 17,600
Charge for year 2,200
At 30 April 2024 19,800
NET BOOK VALUE
At 30 April 2024 2,400
At 30 April 2023 4,600

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 May 2023
and 30 April 2024 38,177
DEPRECIATION
At 1 May 2023 30,837
Charge for year 1,835
At 30 April 2024 32,672
NET BOOK VALUE
At 30 April 2024 5,505
At 30 April 2023 7,340

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

6. STOCKS
2024 2023
£    £   
Work-in-progress 23,539 11,248

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,446 12,664
Other debtors - 3,258
Directors' current accounts 44,621 43,566
Tax 1,897 -
70,964 59,488

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 55,253 28,295
Tax 47,086 25,593
Social security and other taxes 2,505 3,303
VAT 30,053 12,088
Directors' current accounts 1 -
Accruals and deferred income 11,643 9,126
146,541 78,405

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mrs J S Strickland
Balance outstanding at start of year 17,450 17,674
Amounts advanced 98,044 67,450
Amounts repaid (70,872 ) (67,674 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 44,622 17,450

Mr J Nimmo
Balance outstanding at start of year 26,116 -
Amounts advanced 2,300 69,971
Amounts repaid (28,416 ) (43,855 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 26,116

COOPER NIMMO LTD (REGISTERED NUMBER: 08059646)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 April 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Miss H B Akeroyd
Balance outstanding at start of year - -
Amounts advanced 24,802 -
Amounts repaid (24,802 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The loan to the directors was unsecured and repayable on demand. Interest is payable at the HMRC rate applicable to beneficial loan arrangements.

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £133,842 (2023 - £127,075) were paid to the directors .