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REGISTERED NUMBER: 06146121 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30th April 2024

for

John Cooper Recycling Limited

John Cooper Recycling Limited (Registered number: 06146121)






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


John Cooper Recycling Limited

Company Information
for the year ended 30th April 2024







DIRECTOR: Mrs J Cooper





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





REGISTERED NUMBER: 06146121 (England and Wales)





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

John Cooper Recycling Limited (Registered number: 06146121)

Balance Sheet
30th April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 496,745 411,185

CURRENT ASSETS
Stocks 24,500 24,500
Debtors 5 187,292 171,444
Cash at bank 17,822 56,978
229,614 252,922
CREDITORS
Amounts falling due within one year 6 270,604 283,228
NET CURRENT LIABILITIES (40,990 ) (30,306 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

455,755

380,879

CREDITORS
Amounts falling due after more than one
year

7

(142,310

)

(164,242

)

PROVISIONS FOR LIABILITIES (104,090 ) (66,608 )
NET ASSETS 209,355 150,029

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 209,155 149,829
SHAREHOLDERS' FUNDS 209,355 150,029

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 director acknowledges her 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.

John Cooper Recycling Limited (Registered number: 06146121)

Balance Sheet - continued
30th 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 director and authorised for issue on 31st January 2025 and were signed by:





Mrs J Cooper - Director


John Cooper Recycling Limited (Registered number: 06146121)

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

1. STATUTORY INFORMATION

John Cooper Recycling 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance, 10% on reducing balance and Straight line over 10 years

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

John Cooper Recycling Limited (Registered number: 06146121)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2023 729,195
Additions 160,266
Disposals (26,061 )
At 30th April 2024 863,400
DEPRECIATION
At 1st May 2023 318,010
Charge for year 55,248
Eliminated on disposal (6,603 )
At 30th April 2024 366,655
NET BOOK VALUE
At 30th April 2024 496,745
At 30th April 2023 411,185

John Cooper Recycling Limited (Registered number: 06146121)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st May 2023 356,016
Additions 127,242
Transfer to ownership (15,495 )
At 30th April 2024 467,763
DEPRECIATION
At 1st May 2023 96,033
Charge for year 35,129
Transfer to ownership (4,826 )
At 30th April 2024 126,336
NET BOOK VALUE
At 30th April 2024 341,427
At 30th April 2023 259,983

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 97,710 78,669
Other debtors 89,582 92,775
187,292 171,444

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 21,481 29,324
Hire purchase contracts 100,441 81,179
Trade creditors 112,819 131,176
Taxation and social security 27,486 31,308
Other creditors 8,377 10,241
270,604 283,228

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 16,111 35,802
Hire purchase contracts 118,467 120,708
Other creditors 7,732 7,732
142,310 164,242

John Cooper Recycling Limited (Registered number: 06146121)

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

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdraft - 7,843
Bank loans 37,592 57,283
Hire purchase contracts 218,908 201,887
256,500 267,013

9. RELATED PARTY DISCLOSURES

Cooper Enviro Enterprises Limited is a company related by common control. During the financial year no monies were paid from John Cooper Recycling Limited leaving a balance due of £7,732 (2023: £7,732) which is included in creditors due after more than year. No interest is charged on outstanding balances by agreement.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Cooper Enviro Enterprises Limited.

The ultimate controlling party is Mrs J Cooper.