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REGISTERED NUMBER: 00601292 (England and Wales)















Financial Statements for the Year Ended 30 April 2024

for

H. P. Cooper (Farms) Limited

H. P. Cooper (Farms) Limited (Registered number: 00601292)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


H. P. Cooper (Farms) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: A Cooper





SECRETARY:





REGISTERED OFFICE: Hill Farm
Gestingthorpe
Halstead
Essex
CO9 3BL





REGISTERED NUMBER: 00601292 (England and Wales)





ACCOUNTANTS: Xeinadin Sudbury
Suffolk Court
9 Church Field Road
Chilton Industrial Estate
Sudbury
Suffolk
CO10 2YA

H. P. Cooper (Farms) Limited (Registered number: 00601292)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,392,620 1,419,144

CURRENT ASSETS
Stocks 329,005 345,945
Debtors 5 186,907 206,008
Cash at bank 147,775 114,494
663,687 666,447
CREDITORS
Amounts falling due within one year 6 62,431 89,066
NET CURRENT ASSETS 601,256 577,381
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,993,876

1,996,525

PROVISIONS FOR LIABILITIES 59,516 49,705
NET ASSETS 1,934,360 1,946,820

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 1,924,360 1,936,820
SHAREHOLDERS' FUNDS 1,934,360 1,946,820

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 director acknowledges his 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.

The financial statements were approved by the director and authorised for issue on 7 January 2025 and were signed by:



A Cooper - Director


H. P. Cooper (Farms) Limited (Registered number: 00601292)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

H. P. Cooper (Farms) 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.

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 represents sales of crops and grants received, net of VAT where appropriate.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance

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.

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 3 (2023 - 3 ) .

H. P. Cooper (Farms) Limited (Registered number: 00601292)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 1,014,434 1,045,583 2,060,017
Additions - 18,303 18,303
At 30 April 2024 1,014,434 1,063,886 2,078,320
DEPRECIATION
At 1 May 2023 67,967 572,906 640,873
Charge for year 2,177 42,650 44,827
At 30 April 2024 70,144 615,556 685,700
NET BOOK VALUE
At 30 April 2024 944,290 448,330 1,392,620
At 30 April 2023 946,467 472,677 1,419,144

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 186,907 206,008

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 15,350 18,153
Taxation and social security 15,530 48,186
Other creditors 31,551 22,727
62,431 89,066

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

30.4.24 30.4.23
£    £   
A Cooper
Balance outstanding at start of year 93,664 94,122
Amounts advanced 26,006 32,042
Amounts repaid (10,000 ) (32,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 109,670 93,664

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A Cooper by virtue of his ownership of 100% of the issued share capital in the company.