13321480falseART GALLERY2023-05-012024-04-30http://www.companieshouse.gov.uk/2023-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2023-04-30http://www.companieshouse.gov.uk/cd:Director12023-05-012024-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-04-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-04-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-05-012024-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-04-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-05-012024-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22023-05-012024-04-30http://www.companieshouse.gov.uk/pt:NetGoodwill2023-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32023-05-012024-04-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-05-012024-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-04-30http://www.companieshouse.gov.uk/pt:NetGoodwill2023-05-012024-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-04-30http://www.companieshouse.gov.uk/2023-05-012024-04-30http://www.companieshouse.gov.uk/2023-04-30http://www.companieshouse.gov.uk/cd:FRS1022023-05-012024-04-30http://www.companieshouse.gov.uk/2024-04-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-05-012024-04-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-05-012024-04-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 13321480

JONATHAN COOPER LTD

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024

Prepared By:
Delrose Consulting Ltd
Chartered Management Accountants
Wittas House
Two Rivers
Station Lane
Witney
OX28 4BH

JONATHAN COOPER LTD

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
DIRECTORS
JONATHAN COOPER
REGISTERED OFFICE
20 PARK WALK
LONDON
SW10 0AQ
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 13321480
ACCOUNTANTS
Delrose Consulting Ltd
Chartered Management Accountants
Wittas House
Two Rivers
Station Lane
Witney
OX28 4BH

JONATHAN COOPER LTD

BALANCE SHEET AT 30/04/2024
20242023
Notes££
FIXED ASSETS
Intangible assets352,50060,000
Tangible assets415,65817,942
68,15877,942
CURRENT ASSETS
Stock161,522165,358
Debtors6135,014149,200
Cash at bank and in hand1,2278,280
297,763322,838
CREDITORS: Amounts falling due within one year7286,658312,877
NET CURRENT ASSETS11,1059,961
TOTAL ASSETS LESS CURRENT LIABILITIES79,26387,903
CREDITORS: Amounts falling due after more than one year821,39330,833
PROVISIONS FOR LIABILITIES AND CHARGES93,9151,332
NET ASSETS53,95555,738
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account53,85555,638
SHAREHOLDERS' FUNDS53,95555,738
For the year ending 30/04/2024 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 24/03/2025 and signed on their behalf by
.............................
JONATHAN COOPER
Director

JONATHAN COOPER LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesreducing balance 10%
Fixtures and Fittingsreducing balance 20%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.

JONATHAN COOPER LTD

1f. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
2. EMPLOYEES
20242023
No.No.
Average number of employees55
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/05/202375,00075,000
At 30/04/202475,00075,000
Depreciation
At 01/05/202315,00015,000
For the year7,5007,500
At 30/04/202422,50022,500
Net Book Amounts
At 30/04/202452,50052,500
At 30/04/202360,00060,000

JONATHAN COOPER LTD

4. TANGIBLE FIXED ASSETS
Short LeaseholdFixtures
Propertiesand FittingsEquipmentTotal
££££
Cost
At 01/05/202315,5675,0183,47824,063
Additions-184-184
At 30/04/202415,5675,2023,47824,247
Depreciation
At 01/05/20232,9551,8061,3606,121
For the year1,2616785292,468
At 30/04/20244,2162,4841,8898,589
Net Book Amounts
At 30/04/202411,3512,7181,58915,658
At 30/04/202312,6123,2122,11817,942
5. STOCK 20242023
££
Stock comprises:
Stock161,522165,358
161,522165,358
6. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors32,53271,918
VAT7,661223
Prepayments94,76877,059
134,961149,200

JONATHAN COOPER LTD

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
PAYE control1,6182,592
Directors current account88,348106,591
Credit card-53
Trade creditors135,432160,931
Other creditors59,10138,566
Pension schemes294294
Accruals1,8653,850
286,658312,877
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Covid Loan21,39330,833
21,39330,833
9. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation3,9151,332
3,9151,332
10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
65 Class 1 shares of £1 each6565
25 Class 2 shares of £1 each2525
10 Class 3 shares of £1 each1010
100100