Cooper Associates Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11363163 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Cooper Associates Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr L A Cooper

Mr J Cooper

Mrs S D Jackson

Mrs D Cooper

Mr J R Owen

REGISTERED OFFICE:

40 St James Buildings

St James Street

Taunton

Somerset

TA1 1JR

REGISTERED NUMBER:

11363163 (England and Wales)

ACCOUNTANTS:

A C Mole LLP

Stafford House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Investments

4

4,164,331

4,016,316

CURRENT ASSETS

Debtors

5

545,776

Cash at bank

868

1,169

546,644

546,945

CREDITORS

Amounts falling due within one year

6

1,950,702

1,665,373

NET CURRENT LIABILITIES

(1,404,058

)

(1,118,428

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,760,273

2,897,888

CREDITORS

Amounts falling due after more than one
year

7

(1,116,186

)

(1,203,536

)

PROVISIONS FOR LIABILITIES

(14,504

)

(3,924

)

NET ASSETS

1,629,583

1,690,428

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

1,629,483

1,690,328

SHAREHOLDERS' FUNDS

1,629,583

1,690,428

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 22 September 2025 and were signed on its behalf by:

Mrs D Cooper - Director

1.	STATUTORY INFORMATION

Cooper Associates Holdings Limited 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 as modified by the revaluation of certain assets.

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is the parent company of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Significant judgements and estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors together with loans from related parties.

Debt instruments, such as trade debtors and creditors and intercompany balances, are initially measured at transaction price and subsequently measured at amortised cost.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

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.

Going concern

Notwithstanding the net current liability position of £1,404,058 as at 31 December 2024 (2023: £1,118,428), the directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. In forming this view, the directors have considered the Company's dependence on the continued financial support of the group companies. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Dividends on equity securities are recognised in other operating income when receivable

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Investments

in

Other

subsidiary

investments

Totals

£

COST OR VALUATION

At 1 January 2024

3,570,620

445,696

4,016,316

Additions

-

90,000

Revaluations

-

58,015

At 31 December 2024

3,570,620

593,711

4,164,331

NET BOOK VALUE

At 31 December 2024

3,570,620

593,711

4,164,331

At 31 December 2023

3,570,620

445,696

4,016,316

Cost or valuation at 31 December 2024 is represented by:

Investments

in

Other

subsidiary

investments

Totals

£

Valuation in 2024

-

58,015

Cost

3,570,620

535,696

4,106,316

3,570,620

593,711

4,164,331

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Amounts owed by group undertakings

545,776

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

SJP loan

85,813

84,277

Amounts owed to group undertakings

1,862,889

1,574,166

Accruals

2,000

6,930

1,950,702

1,665,373

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

SJP Loan

1,116,186

1,203,536

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

801

Ordinary A shares

0.10

80

199

Ordinary B shares

0.10

20

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have confirmed that there were no related party transactions during the year ended 31 December 2024 that require disclosure under FRS 102 Section 1A.