Company Registration No. 13122580 (England and Wales)
COOPER CONSTRUCTION OXON LIMITED
Unaudited accounts
for the year ended 31 January 2025
COOPER CONSTRUCTION OXON LIMITED
Unaudited accounts
Contents
COOPER CONSTRUCTION OXON LIMITED
Company Information
for the year ended 31 January 2025
Directors
Ben James Cooper
Richard Peter Cooper
Company Number
13122580 (England and Wales)
Registered Office
POST OFFICE VAULTS
MARKET PLACE
WANTAGE
OX12 8AT
ENGLAND
Accountants
J JENKIN & ASSOCIATES LIMITED
POST OFFICE VAULTS
4 MARKET PLACE
WANTAGE
OXFORDSHIRE
OX12 8AT
COOPER CONSTRUCTION OXON LIMITED
Statement of financial position
as at 31 January 2025
Tangible assets
283,896
216,245
Cash at bank and in hand
38,630
30,971
Creditors: amounts falling due within one year
(125,804)
14,254
Net current (liabilities)/assets
(69,813)
58,153
Total assets less current liabilities
214,083
274,398
Creditors: amounts falling due after more than one year
(90,137)
(39,998)
Provisions for liabilities
Deferred tax
(53,940)
(41,086)
Called up share capital
2
2
Profit and loss account
70,004
193,312
Shareholders' funds
70,006
193,314
For the year ending 31 January 2025 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 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 of Directors and authorised for issue on 3 March 2025 and were signed on its behalf by
Richard Peter Cooper
Director
Company Registration No. 13122580
COOPER CONSTRUCTION OXON LIMITED
Notes to the Accounts
for the year ended 31 January 2025
COOPER CONSTRUCTION OXON LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13122580. The registered office is POST OFFICE VAULTS, MARKET PLACE, WANTAGE, OX12 8AT, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
20% Straight Line
Motor vehicles
25% Reducing Balance
Fixtures & fittings
20% Straight Line
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
COOPER CONSTRUCTION OXON LIMITED
Notes to the Accounts
for the year ended 31 January 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2024
265,720
66,039
4,287
336,046
Additions
151,154
-
-
151,154
Disposals
(26,975)
-
-
(26,975)
At 31 January 2025
389,899
66,039
4,287
460,225
At 1 February 2024
87,726
29,552
2,523
119,801
Charge for the year
61,620
10,236
857
72,713
On disposals
(16,185)
-
-
(16,185)
At 31 January 2025
133,161
39,788
3,380
176,329
At 31 January 2025
256,738
26,251
907
283,896
At 31 January 2024
177,994
36,487
1,764
216,245
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
48,072
27,924
Trade creditors
2,698
9,200
Taxes and social security
(95,590)
(54,446)
Loans from directors
167,844
288
COOPER CONSTRUCTION OXON LIMITED
Notes to the Accounts
for the year ended 31 January 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
90,137
39,998
8
Average number of employees
During the year the average number of employees was 10 (2024: 10).