J. COOTE ENGINEERS LIMITED


Director	COOTE, James Robert


Registered Address	Unit 5 Providence Mills
	Thornton Street
	Cleckheaton
	BD19 5BT


Registered Number	04707198 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		220,518		269,212
			220,518		269,212
Current assets
Stocks	4	7,200		7,109
Debtors	5	77,005		94,888
Cash at bank and on hand		5,209		12,113
		89,414		114,110
Creditors amounts falling due within one year	6	(153,318)		(185,692)
Net current assets (liabilities)			(63,904)		(71,582)
Total assets less current liabilities			156,614		197,630
Creditors amounts falling due after one year	7		(87,136)		(144,422)
Provisions for liabilities	9		(41,899)		(30,372)
Net assets			27,579		22,836
Capital and reserves
Called up share capital			100		100
Profit and loss account			27,479		22,736
Shareholders' funds			27,579		22,836

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 August 2025, and are signed on its behalf by:

COOTE, James Robert
Director
Registered Company No. 04707198

J. COOTE ENGINEERS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Current 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 balance sheet date.

Current 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 balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	662,039	223,299	325	4,037	889,700
Additions	9,922	-	-	-	9,922
At 31 March 25	671,961	223,299	325	4,037	899,622
Depreciation and impairment
At 01 April 24	560,302	55,824	325	4,037	620,488
Charge for year	16,748	41,868	-	-	58,616
At 31 March 25	577,050	97,692	325	4,037	679,104
Net book value
At 31 March 25	94,911	125,607	-	-	220,518
At 31 March 24	101,737	167,475	-	-	269,212

4.	Stocks

	2025	2024
	£	£
Finished goods	7,200	7,109
Total	7,200	7,109

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	75,335	93,467
Other debtors	1,670	1,421
Total	77,005	94,888

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	11,538	36,300
Bank borrowings and overdrafts	10,462	10,204
Taxation and social security	19,694	14,666
Finance lease and HP contracts	46,825	46,825
Other creditors	64,799	77,697
Total	153,318	185,692

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,775	12,236
Other creditors	85,361	132,186
Total	87,136	144,422

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	132,186		179,011

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	41,899	30,372
Total	41,899	30,372

10.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £59,825 (2024: £73,179). The loans were interest free, with no fixed date for repayment.

11.	Further information regarding the company's financial position
	Under the BBLS scheme the government provided a 100% guarantee. As at the balance sheet date, this represented a bank loan guarantee of £12,237 (2024: £22,440).