REGISTERED NUMBER: 07993927 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

COOPER WESTON GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S C D Cooper

S P D Weston

P J Dee

REGISTERED OFFICE:

Unit 8 Mulberry Trading Estate

Foundry Lane

Horsham

West Sussex

RH13 5PX

REGISTERED NUMBER:

07993927 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Horsham) Limited

Ridgeland House

15 Carfax

Horsham

West Sussex

RH12 1ER

FIXED ASSETS

Tangible assets

4

176,211

242,196

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

5

361,229

399,657

Cash at bank and in hand

348,006

296,293

711,235

697,950

CREDITORS

Amounts falling due within one year

6

517,684

368,967

NET CURRENT ASSETS

193,551

328,983

TOTAL ASSETS LESS CURRENT LIABILITIES

369,762

571,179

CREDITORS

Amounts falling due after more than one year

7

(84,869

)

(121,622

)

PROVISIONS FOR LIABILITIES

(41,380

)

(57,705

)

NET ASSETS

243,513

391,852

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

243,509

391,848

243,513

391,852

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

S P D Weston - Director

S C D Cooper - Director

P J Dee - Director

1.	STATUTORY INFORMATION

Cooper Weston Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet 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, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

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 deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

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

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

7,080

364,674

8,940

380,694

Additions

444

7,999

2,135

10,578

At 31 March 2025

7,524

372,673

11,075

391,272

DEPRECIATION

At 1 April 2024

4,401

129,742

4,355

138,498

Charge for year

679

73,069

2,815

76,563

At 31 March 2025

5,080

202,811

7,170

215,061

NET BOOK VALUE

At 31 March 2025

2,444

169,862

3,905

176,211

At 31 March 2024

2,679

234,932

4,585

242,196

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

227,586

257,366

Other debtors

2,850

2

Prepayments and accrued income

130,793

142,289

361,229

399,657

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,555

6,088

Hire purchase contracts

31,199

30,681

Trade creditors

192,444

157,480

Tax

81,532

84,887

Social security and other taxes

91,589

32,485

Other creditors

46,156

53,758

Directors' current accounts

-

588

Accrued expenses

69,209

3,000

517,684

368,967

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - more than 1 Year

23,146

28,700

Hire purchase contracts

61,723

92,922

84,869

121,622

Bank loans outstanding at the reporting date include instalments due after more than five years of £926 (2024: £6,481).

8.	OTHER FINANCIAL COMMITMENTS

At 31 March 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £2,000 (2024: £9,689).

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

S P D Weston

Balance outstanding at start of year

-

1,363

Amounts repaid

-

(1,363

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

This loan is interest free and repayable on demand.