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Registered number: 05627232
Cooper Social Reporting Consultancy Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Chippendale and Clark
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05627232
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,753 6,337
4,753 6,337
CURRENT ASSETS
Debtors 5 7,092 1,165
Cash at bank and in hand 4,458 8,157
11,550 9,322
Creditors: Amounts Falling Due Within One Year 6 (15,391 ) (14,360 )
NET CURRENT ASSETS (LIABILITIES) (3,841 ) (5,038 )
TOTAL ASSETS LESS CURRENT LIABILITIES 912 1,299
PROVISIONS FOR LIABILITIES
Deferred Taxation (903 ) (1,293 )
NET ASSETS 9 6
CAPITAL AND RESERVES
Called up share capital 7 4 4
Profit and Loss Account 5 2
SHAREHOLDERS' FUNDS 9 6
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For the year ending 30 November 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 directors acknowledge their 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
Mr Simon Cooper
Director
05/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cooper Social Reporting Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05627232 . The registered office is 7/8 Avon Reach, Monkton Hill, Chippenham, Wiltshire, SN15 1EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2023 283 27,963 28,246
As at 30 November 2024 283 27,963 28,246
Depreciation
As at 1 December 2023 216 21,693 21,909
Provided during the period 17 1,567 1,584
As at 30 November 2024 233 23,260 23,493
Net Book Value
As at 30 November 2024 50 4,703 4,753
As at 1 December 2023 67 6,270 6,337
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,077 -
VAT 1,015 444
Directors' loan accounts - 721
7,092 1,165
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (130 ) 372
Corporation tax 7,619 12,188
Other taxes and social security 191 -
Accruals and deferred income 1,800 1,800
Directors' loan accounts 5,911 -
15,391 14,360
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mrs Liesl Cooper 360 - 360 - -
Mr Simon Cooper 361 - 361 - -
The above loan is unsecured, interest free and repayable on demand.
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