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Registered number: 08932125
Cooper Rylatt Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Cooper Rylatt Limited
Chartered Accountants
19 St Christopher's
Pride Park
Derby
DE24 8JY
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—5
Page 1
Balance Sheet
Registered number: 08932125
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,500 1,500
Tangible Assets 5 22,435 33,654
23,935 35,154
CURRENT ASSETS
Debtors 6 4,363 10,457
Cash at bank and in hand 67,470 50,925
71,833 61,382
Creditors: Amounts Falling Due Within One Year 7 (13,507 ) (21,505 )
NET CURRENT ASSETS (LIABILITIES) 58,326 39,877
TOTAL ASSETS LESS CURRENT LIABILITIES 82,261 75,031
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,548 ) (6,679 )
NET ASSETS 77,713 68,352
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 77,712 68,351
SHAREHOLDERS' FUNDS 77,713 68,352
Page 1
Page 2
For the year ending 31 December 2024 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 her 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
Ms Claire Rylatt
Director
01/01/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 January 2023 1 84,571 84,572
Profit for the year and total comprehensive income - 47,791 47,791
Dividends paid - (64,011) (64,011)
As at 31 December 2023 and 1 January 2024 1 68,351 68,352
Profit for the year and total comprehensive income - 32,885 32,885
Dividends paid - (23,524) (23,524)
As at 31 December 2024 1 77,712 77,713
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Cooper Rylatt Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08932125 . The registered office is 19 St. Christophers Way, Pride Park, Derby, DE24 8JY.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover comprises the invoiced value of services rendered by the company.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to the purchase of a private number plate held at cost.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 3 years straight line
Motor Vehicles 5 years straight ine
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2024 17,120 1,500 18,620
As at 31 December 2024 17,120 1,500 18,620
Amortisation
As at 1 January 2024 17,120 - 17,120
As at 31 December 2024 17,120 - 17,120
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2024 - 1,500 1,500
As at 1 January 2024 - 1,500 1,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2024 900 56,090 56,990
Disposals (900 ) - (900 )
As at 31 December 2024 - 56,090 56,090
Depreciation
As at 1 January 2024 900 22,436 23,336
Provided during the period - 11,219 11,219
Disposals (900 ) - (900 )
As at 31 December 2024 - 33,655 33,655
Net Book Value
As at 31 December 2024 - 22,435 22,435
As at 1 January 2024 - 33,654 33,654
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,525 5,568
Prepayments and accrued income 1,838 1,157
Other debtors - 3,732
4,363 10,457
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 59 953
Corporation tax 10,096 15,156
Other taxes and social security 3,352 5,396
13,507 21,505
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Ultimate Controlling Party
The company is controlled by the director by virtue of her ownership of 100% of the issued share capital in the company.
Page 5