Registered number
00573224
G & J Cooper (Investments) Limited
Report and Unaudited Accounts
31 December 2024
G & J Cooper (Investments) Limited
Registered number: 00573224
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,100,000 1,100,000
Current assets
Debtors 4 33,174 28,887
Cash at bank and in hand 118,195 119,519
151,369 148,406
Creditors: amounts falling due within one year 5 (133,098) (129,864)
Net current assets 18,271 18,542
Total assets less current liabilities 1,118,271 1,118,542
Provisions for liabilities (135,000) (135,000)
Net assets 983,271 983,542
Capital and reserves
Called up share capital 1,003 1,003
Profit and Loss account - not distributable 939,176 939,176
Profit and loss account - distributable 43,092 43,363
Shareholders' funds 983,271 983,542
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs A R Almond
Director
Approved by the board on 4 April 2025
G & J Cooper (Investments) Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover represents revenue earned from the rendering of services, principally the right to occupy property. Rent is recognised on a time apportioned basis. Other charges are recognised when invoiced and matched to related costs incurred.
Tangible fixed assets - Investment properties
Freehold investment properties for which fair value can be measured reliably are stated at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Properties are valued using an open market valuation basis, conducted annually by the directors on the basis of rental yields.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities from unconnected parties are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Loans from directors are recognised at transaction price plus attributable interest.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 January 2024 1,100,000
At 31 December 2024 1,100,000
Depreciation
At 31 December 2024 -
Net book value
At 31 December 2024 1,100,000
At 31 December 2023 1,100,000
The investment properties were professionally valued at 11 May 2020 at £970,000. This valuation included the effect of the uncertainties and disruption to the property market and wider economy resulting from the Covid-19 pandemic. These factors have largely passed. The directors consider the uplifted fair value of the property portfolio of £1,100,000, included at 31 December 2022, is still appropriate.

The historic cost of the freehold investment properties was £25,824.
4 Debtors 2024 2023
£ £
Trade debtors 27,952 23,469
Other debtors 5,222 5,418
33,174 28,887
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 7,142 5,297
Corporation tax 45 69
Other taxes and social security costs 132 131
Other creditors 125,779 124,367
133,098 129,864
6 Related party transactions
The company has outstanding loans from directors, who are also shareholders, amounting to £79,716 (2023 £79,620).

Interest is payable on these loans at a commercial rate.
7 Other information
G & J Cooper (Investments) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Westville
Ober Road
Brockenhurst
Hampshire
SO42 7ST
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