Bourke & Cooper Limited 31/03/2025 iXBRL

Company registration number: 04143671

Bourke & Cooper Limited

Unaudited filleted financial statements

31 March 2025

Bourke & Cooper Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Bourke & Cooper Limited

Directors and other information


	Directors	Mr Damian Cooper
		Mr Shaun Bourke


	Company number	04143671


	Registered office	3 Cecilian Court
		Cecilian Avenue
		Worthing
		West Sussex
		BN14 8AP


	Business address	Beechcroft
		Fifth Avenue
		Worthing
		West Sussex
		BN14 9NL


	Accountants	Keith Bellenie & Co Ltd
		3 Cecilian Court
		Cecilian Avenue
		Worthing
		West Sussex
		BN14 8AP




	Bankers	Lloyds Bank
		South Street
		Worthing

Bourke & Cooper Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	25,007		33,016
		_______		_______
			25,007		33,016

Current assets
Stocks		6,000		1,000
Debtors	6	17,328		17,224
Cash at bank and in hand		25,805		46,099
		_______		_______
		49,133		64,323
Creditors: amounts falling due
within one year	7	( 53,019)		( 58,645)
		_______		_______
Net current (liabilities)/assets			( 3,886)		5,678
			_______		_______
Total assets less current liabilities			21,121		38,694

Creditors: amounts falling due
after more than one year	8		( 11,718)		( 19,755)

Provisions for liabilities			( 6,626)		( 8,300)

Accruals and deferred income			( 2,000)		( 2,659)

			_______		_______
Net assets			777		7,980
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			677		7,880
			_______		_______
Shareholders funds			777		7,980
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 September 2025 , and are signed on behalf of the board by:

Mr Damian Cooper

Director

Company registration number: 04143671

Bourke & Cooper Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Cecilian Court, Cecilian Avenue, Worthing, West Sussex, BN14 8AP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	33 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the contribution is paid.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	13,824	14,070	35,814	63,708
Additions	-	545	-	545
Disposals	( 12,817)	( 11,484)	-	( 24,301)
	_______	_______	_______	_______
At 31 March 2025	1,007	3,131	35,814	39,952
	_______	_______	_______	_______
Depreciation
At 1 April 2024	13,147	13,069	4,476	30,692
Charge for the year	157	380	7,835	8,372
Disposals	( 12,770)	( 11,349)	-	( 24,119)
	_______	_______	_______	_______
At 31 March 2025	534	2,100	12,311	14,945
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	473	1,031	23,503	25,007
	_______	_______	_______	_______
At 31 March 2024	677	1,001	31,338	33,016
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	15,316	14,897
Other debtors	2,012	2,327
	_______	_______
	17,328	17,224
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,482	19,171
Corporation tax	28,045	17,262
Social security and other taxes	12,174	13,704
Other creditors	10,318	8,508
	_______	_______
	53,019	58,645
	_______	_______

The other creditors balance includes hire purchase liabilities of £7,758 which is secured against the underlying assets.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	11,718	19,755
	_______	_______

The other creditors balance wholly relates to the hire purchase liabilities which are secured against the underlyting assets .

Bourke & Cooper Limited

The following pages do not form part of the statutory accounts.

Bourke & Cooper Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Bourke & Cooper Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bourke & Cooper Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Bourke & Cooper Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Bourke & Cooper Limited and state those matters that we have agreed to state to the board of directors of Bourke & Cooper Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bourke & Cooper Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Bourke & Cooper Limited 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 Bourke & Cooper Limited. You consider that Bourke & Cooper Limited 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 Bourke & Cooper Limited. 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.

Keith Bellenie & Co Ltd

Chartered Association of Certified Accountants

3 Cecilian Court

Cecilian Avenue

Worthing

West Sussex

BN14 8AP

22 September 2025