Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falseNo description of principal activity2true2024-04-012trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04638538 2024-04-01 2025-03-31 04638538 2023-04-01 2024-03-31 04638538 2025-03-31 04638538 2024-03-31 04638538 c:Director1 2024-04-01 2025-03-31 04638538 c:RegisteredOffice 2024-04-01 2025-03-31 04638538 d:Buildings 2024-04-01 2025-03-31 04638538 d:Buildings 2025-03-31 04638538 d:Buildings 2024-03-31 04638538 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04638538 d:PlantMachinery 2024-04-01 2025-03-31 04638538 d:PlantMachinery 2025-03-31 04638538 d:PlantMachinery 2024-03-31 04638538 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04638538 d:MotorVehicles 2024-04-01 2025-03-31 04638538 d:MotorVehicles 2025-03-31 04638538 d:MotorVehicles 2024-03-31 04638538 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04638538 d:FurnitureFittings 2024-04-01 2025-03-31 04638538 d:FurnitureFittings 2025-03-31 04638538 d:FurnitureFittings 2024-03-31 04638538 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04638538 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04638538 d:CurrentFinancialInstruments 2025-03-31 04638538 d:CurrentFinancialInstruments 2024-03-31 04638538 d:Non-currentFinancialInstruments 2025-03-31 04638538 d:Non-currentFinancialInstruments 2024-03-31 04638538 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04638538 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04638538 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 04638538 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 04638538 d:ShareCapital 2025-03-31 04638538 d:ShareCapital 2024-03-31 04638538 d:RetainedEarningsAccumulatedLosses 2025-03-31 04638538 d:RetainedEarningsAccumulatedLosses 2024-03-31 04638538 c:FRS102 2024-04-01 2025-03-31 04638538 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04638538 c:FullAccounts 2024-04-01 2025-03-31 04638538 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04638538 2 2024-04-01 2025-03-31 04638538 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 04638538







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


COOPER FORESTRY LIMITED






































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COOPER FORESTRY LIMITED
 


 
COMPANY INFORMATION


Director
Mr N J Cooper 




Registered number
04638538



Registered office
3 Boundary Acre
Burseldon

Hampshire

SO31 1DP




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


COOPER FORESTRY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 8


 


COOPER FORESTRY LIMITED
REGISTERED NUMBER:04638538



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
557,750
336,723

  
557,750
336,723

Current assets
  

Debtors: amounts falling due within one year
 5 
48,746
51,506

Bank and cash balances
  
82,222
82,775

  
130,968
134,281

Creditors: amounts falling due within one year
 6 
(133,017)
(172,982)

Net current liabilities
  
 
 
(2,049)
 
 
(38,701)

Total assets less current liabilities
  
555,701
298,022

Creditors: amounts falling due after more than one year
 7 
(271,772)
(85,849)

Provisions for liabilities
  

Deferred tax
  
(139,438)
(84,181)

  
 
 
(139,438)
 
 
(84,181)

Net assets
  
144,491
127,992

Page 1

 


COOPER FORESTRY LIMITED
REGISTERED NUMBER:04638538


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

2025
2024
£
£

Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
144,391
127,892

  
144,491
127,992


The director considers 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 director acknowledges his 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 income and retained earnings 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: 




Mr N J Cooper
Director

Date: 27 June 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 


COOPER FORESTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Cooper Forestry Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


COOPER FORESTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance and straight line basis.

Depreciation is provided on the following basis:

Freehold property
-
10%
Straight line
Plant and machinery
-
25%
Reducing balance
Motor vehicles
-
25%
Reducing balance
Fixtures and fittings
-
33%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
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.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Page 4

 


COOPER FORESTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.6
Financial instruments (continued)


Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 5

 


COOPER FORESTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.11

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.



3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 6

 


COOPER FORESTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost or valuation


At 1 April 2024
11,985
677,634
62,188
1,766
753,573


Additions
-
456,000
40,065
-
496,065


Disposals
-
(381,400)
(44,281)
-
(425,681)



At 31 March 2025

11,985
752,234
57,972
1,766
823,957



Depreciation


At 1 April 2024
11,985
374,316
28,878
1,671
416,850


Charge for the year on owned assets
-
96,794
860
31
97,685


Disposals
-
(237,258)
(11,070)
-
(248,328)



At 31 March 2025

11,985
233,852
18,668
1,702
266,207



Net book value



At 31 March 2025
-
518,382
39,304
64
557,750



At 31 March 2024
-
303,318
33,310
95
336,723


5.


Debtors

2025
2024
£
£


Trade debtors
30,768
51,506

Other debtors
17,978
-

48,746
51,506


Page 7

 


COOPER FORESTRY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
10,929
7,043

Trade creditors
9,202
15,079

Corporation tax
-
45,249

Other taxation and social security
12,421
15,627

Obligations under finance lease and hire purchase contracts
92,695
82,214

Other creditors
5,470
5,470

Accruals and deferred income
2,300
2,300

133,017
172,982



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
1,821
21,066

Net obligations under finance leases and hire purchase contracts
269,951
64,783

271,772
85,849



8.


Related party transactions

At the balance sheet date the company owed £5,470 (2023: £5,470) to the director. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 8