Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2023-12-01falseNo description of principal activity33falsetrue SC536960 2023-12-01 2024-11-30 SC536960 2022-12-01 2023-11-30 SC536960 2024-11-30 SC536960 2023-11-30 SC536960 c:Director2 2023-12-01 2024-11-30 SC536960 d:CurrentFinancialInstruments 2024-11-30 SC536960 d:CurrentFinancialInstruments 2023-11-30 SC536960 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 SC536960 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC536960 d:ShareCapital 2024-11-30 SC536960 d:ShareCapital 2023-11-30 SC536960 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC536960 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC536960 c:OrdinaryShareClass1 2023-12-01 2024-11-30 SC536960 c:OrdinaryShareClass1 2024-11-30 SC536960 c:OrdinaryShareClass1 2023-11-30 SC536960 c:FRS102 2023-12-01 2024-11-30 SC536960 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC536960 c:FullAccounts 2023-12-01 2024-11-30 SC536960 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC536960 6 2023-12-01 2024-11-30 SC536960 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC536960














COOPER CROMAR GROUP LIMITED





UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 NOVEMBER 2024

 
COOPER CROMAR GROUP LIMITED
REGISTERED NUMBER:SC536960

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
5,131,929
5,131,929

  
5,131,929
5,131,929

  

Creditors: amounts falling due within one year
 5 
(2,090,334)
(2,000,334)

Net current liabilities
  
 
 
(2,090,334)
 
 
(2,000,334)

Total assets less current liabilities
  
3,041,595
3,131,595

  

Net assets
  
3,041,595
3,131,595


Capital and reserves
  

Called up share capital 
 6 
99
99

Profit and loss account
  
3,041,496
3,131,496

  
3,041,595
3,131,595


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Steven Joseph Carroll
Director

Date: 11 April 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
COOPER CROMAR GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Cooper Cromar Group Limited (company number SC536960) is a private company limited by shares and incorporated in Scotland. The registered office is Onyx, 215 Bothwell Street, Glasgow, G2 7EZ. The accounts are presented in GBP. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The Company does not trade and holds an investment in a trading subsidiary, Cooper Cromar Limited. In forming their assessment of going concern within this company the directors have considered the relevant disclosures within the financial statements of Cooper Cromar Limited. Following this assessment the directors are satisfied that the company has adequate resources to enable it to meet its liabilities as they fall due for a period of twelve months from the date of signing of the financial statements.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 2

 
COOPER CROMAR GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 December 2023
5,131,929



At 30 November 2024
5,131,929





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
2,090,334
2,000,334

2,090,334
2,000,334



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



99 (2023 - 99) Ordinary shares of £1.00 each
99
99



7.


Related party transactions

During the year, the company received no dividends (2023 - £447,817) from Cooper Cromar Limited, the subsidiary company. Details of amounts due to Cooper Cromar Limited are disclosed in note 5, there are no interest charges and the balance is repayable on demand.


8.


Controlling party

Cooper Cromar Group Limited is controlled by the shareholders. There is no individual controlling party.

Page 3