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REGISTERED NUMBER: 13508023 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Lark Cooper Ltd

Lark Cooper Ltd (Registered number: 13508023)

Contents of the Financial Statements
for the Year Ended 31 July 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Lark Cooper Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: M J Rowley





REGISTERED OFFICE: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
GL3 3RS





REGISTERED NUMBER: 13508023 (England and Wales)





ACCOUNTANTS: HATS Gloucester Ltd
48 Hucclecote Road
Gloucester
Gloucestershire
GL3 3RS

Lark Cooper Ltd (Registered number: 13508023)

Statement of Financial Position
31 July 2024

31/7/24 31/7/23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 7,705 5,623

CURRENT ASSETS
Debtors 5 62,059 44,239
Cash at bank and in hand 2,848 5,779
64,907 50,018
CREDITORS
Amounts falling due within one year 6 70,387 55,079
NET CURRENT LIABILITIES (5,480 ) (5,061 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,225

562

PROVISIONS FOR LIABILITIES 1,748 -
NET ASSETS 477 562

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 377 462
SHAREHOLDERS' FUNDS 477 562

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 27 April 2025 and were signed by:



M J Rowley - Director


Lark Cooper Ltd (Registered number: 13508023)

Notes to the Financial Statements
for the Year Ended 31 July 2024


1. STATUTORY INFORMATION

Lark Cooper Ltd 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.

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.
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Lark Cooper Ltd (Registered number: 13508023)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


2. ACCOUNTING POLICIES - continued

Going concern
Despite net current liabilities of £5,480 at 31 July 2024 (2023 - £5,061) the accounts have been prepared on a going concern basis. The director has reviewed the future cash flows of the business and expressed his intention to financially support the company for the foreseeable future, deeming the going concern basis of preparation to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost
At 1 August 2023 4,433 6,681 11,114
Additions - 5,881 5,881
At 31 July 2024 4,433 12,562 16,995
Depreciation
At 1 August 2023 2,245 3,246 5,491
Charge for year 1,478 2,321 3,799
At 31 July 2024 3,723 5,567 9,290
Net book value
At 31 July 2024 710 6,995 7,705
At 31 July 2023 2,188 3,435 5,623

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade debtors 22,824 26,544
Amounts owed by group undertakings 11,062 -
Other debtors 28,173 17,695
62,059 44,239

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/24 31/7/23
£    £   
Trade creditors 1,196 548
Amounts owed to group undertakings - 322
Taxation and social security 62,772 42,799
Other creditors 6,419 11,410
70,387 55,079

Lark Cooper Ltd (Registered number: 13508023)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31/7/24 31/7/23
£    £   
Within one year 3,811 15,930
Between one and five years 975 21,240
4,786 37,170

8. RELATED PARTY DISCLOSURES

Lark Cooper Holdings Ltd
Parent company

A loan exists between the company and its parent company Lark Cooper Holdings Ltd. At 31 July 2024, the company was owed £11,062 by Lark Cooper Holdings Ltd (2023 - £322 was owed to Lark Cooper Holdings Ltd). The loan is interest free with no fixed repayment terms.

9. ULTIMATE CONTROLLING PARTY

The company is controlled by Lark Cooper Holdings Ltd, a company controlled by the Director M J Rowley. Lark Cooper Holdings Ltd, which shares the same registered office as Lark Cooper Ltd, has taken the option under Section 399(2A) of the Companies Act 2006 not to prepare consolidated financial statements.