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Company Registration No. NI684776 (Northern Ireland)
M A Cooper Ltd Unaudited accounts for the year ended 31 January 2024
M A Cooper Ltd Unaudited accounts Contents
Page
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M A Cooper Ltd Company Information for the year ended 31 January 2024
Director
Matthew Cooper
Company Number
NI684776 (Northern Ireland)
Registered Office
12 Magherafelt Road Magherafelt BT45 8DN
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
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M A Cooper Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,225 
30,688 
Current assets
Debtors
20,089 
78,647 
Cash at bank and in hand
12 
8,687 
20,101 
87,334 
Creditors: amounts falling due within one year
(36,168)
(110,526)
Net current liabilities
(16,067)
(23,192)
Total assets less current liabilities
21,158 
7,496 
Creditors: amounts falling due after more than one year
(15,460)
- 
Net assets
5,698 
7,496 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,598 
7,396 
Shareholders' funds
5,698 
7,496 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2024 and were signed on its behalf by
Matthew Cooper Director Company Registration No. NI684776
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M A Cooper Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
M A Cooper Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI684776. The registered office is 12 Magherafelt Road, Magherafelt, BT45 8DN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
reducing balance 25%
Fixtures & fittings
reducing balance 10%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
34,667 
5,209 
39,876 
Additions
17,995 
- 
17,995 
At 31 January 2024
52,662 
5,209 
57,871 
Depreciation
At 1 February 2023
8,667 
521 
9,188 
Charge for the year
10,989 
469 
11,458 
At 31 January 2024
19,656 
990 
20,646 
Net book value
At 31 January 2024
33,006 
4,219 
37,225 
At 31 January 2023
26,000 
4,688 
30,688 
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M A Cooper Ltd Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
13,647 
Trade debtors
10,158 
65,000 
Other debtors
9,931 
- 
20,089 
78,647 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,082 
- 
Trade creditors
33,516 
74,874 
Taxes and social security
1,570 
2,403 
Other creditors
- 
2,509 
Loans from directors
- 
1,059 
Accruals
- 
29,681 
36,168 
110,526 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
15,460 
- 
8
Average number of employees
During the year the average number of employees was 1 (2023: 2).
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