REGISTERED NUMBER: OC427438 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Cooper Sons Hartley and Williams LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DESIGNATED MEMBERS:

E K Bassett

D J Hall

K J Proven

N S Sharpe

S R Shuff

J E Twemlow

K L Critchlow

J O'Connor

REGISTERED OFFICE:

9 Terrace Road

Buxton

Derbyshire

SK17 6DU

REGISTERED NUMBER:

OC427438 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

FIXED ASSETS

Intangible assets

4

20,500

24,600

Tangible assets

5

84,620

97,776

105,120

122,376

CURRENT ASSETS

Debtors

6

602,955

627,674

Cash at bank and in hand

391,281

215,430

994,236

843,104

CREDITORS

Amounts falling due within one year

7

(330,596

)

(338,577

)

NET CURRENT ASSETS

663,640

504,527

TOTAL ASSETS LESS CURRENT LIABILITIES

768,760

626,903

CREDITORS

Amounts falling due after more than one year

8

(25,000

)

(79,167

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

743,760

547,736

LOANS AND OTHER DEBTS DUE TO MEMBERS

743,760

547,736

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

743,760

547,736

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 15 September 2025 and were signed by:

N S Sharpe - Designated member

1.	STATUTORY INFORMATION

Cooper Sons Hartley and Williams LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax.

Turnover is recognised when a right to consideration has been obtained through performance under each contract, and where it is probable that economic benefits will flow to the entity, and the amount can be measured reliably.

Unbilled revenue is included in debtors within prepayments and accrued income.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures & fittings - 20% straight line

Computer equipment - 33% straight line

Improvements to property - 10 year straight line

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Operating leases

Rentals under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 31 (2024 - 29 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

41,000

AMORTISATION

At 1 April 2024

16,400

Charge for year

4,100

At 31 March 2025

20,500

NET BOOK VALUE

At 31 March 2025

20,500

At 31 March 2024

24,600

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

259,566

Additions

5,539

At 31 March 2025

265,105

DEPRECIATION

At 1 April 2024

161,790

Charge for year

18,695

At 31 March 2025

180,485

NET BOOK VALUE

At 31 March 2025

84,620

At 31 March 2024

97,776

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

169,528

213,843

Other debtors

433,427

413,831

602,955

627,674

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

50,001

49,999

Taxation and social security

106,429

66,369

Other creditors

174,166

222,209

330,596

338,577

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

25,000

79,167

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

23,348

40,145

Between one and five years

93,392

93,392

In more than five years

41,779

68,127

158,519

201,664

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Cooper Sons Hartley and Williams LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Cooper Sons Hartley and Williams LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cooper Sons Hartley and Williams LLP and state those matters that we have agreed to state to the members of Cooper Sons Hartley and Williams LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cooper Sons Hartley and Williams LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Cooper Sons Hartley and Williams LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cooper Sons Hartley and Williams LLP. You consider that Cooper Sons Hartley and Williams LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cooper Sons Hartley and Williams LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

15 September 2025