Registered number
07982507
Cooper Phillips Enterprises Limited
Unaudited Filleted Accounts
30 June 2025
David Matthews BA FCA
Linwood
St Peters Road
Arnesby
Leicester
LE8 5WJ
Cooper Phillips Enterprises Limited
Registered number: 07982507
Balance Sheet
as at 30 June 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 17,256 24,363
Current assets
Stocks 2,570 3,042
Debtors 4 11,000 13,616
Cash at bank and in hand 124,600 215,501
138,170 232,159
Creditors: amounts falling due within one year 5 (152,287) (150,994)
Net current (liabilities)/assets (14,117) 81,165
Net assets 3,139 105,528
Capital and reserves
Called up share capital 1 2
Profit and loss account 3,138 105,526
Shareholders' funds 3,139 105,528
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.
J.A. Cooper
Director
Approved by the board on 7 August 2025
Cooper Phillips Enterprises Limited
Notes to the Accounts
for the period from 1 May 2024 to 30 June 2025
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 includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment over 4 years
Plant and machinery over 4 years
Fixtures and fittings over 4 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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 are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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 2025 2024
Number Number
Average number of persons employed by the company 75 76
3 Tangible fixed assets
Office equipment Plant and machinery Fixtures and fittings Total
£ £ £ £
Cost
At 1 May 2024 2,908 15,637 41,168 59,713
At 30 June 2025 2,908 15,637 41,168 59,713
Depreciation
At 1 May 2024 2,262 7,107 25,981 35,350
Charge for the period 189 2,488 4,430 7,107
At 30 June 2025 2,451 9,595 30,411 42,457
Net book value
At 30 June 2025 457 6,042 10,757 17,256
At 30 April 2024 646 8,530 15,187 24,363
4 Debtors 2025 2024
£ £
Other debtors 11,000 13,616
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 4,881 20,618
Taxation and social security costs 60,702 47,948
Other creditors 86,704 82,428
152,287 150,994
6 Other information
Cooper Phillips Enterprises Limited is a private company limited by shares and incorporated in England. Its registered office is:
Linwood
St Peters Road
Arnesby
Leicester
LE8 5WJ
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