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REGISTERED NUMBER: 12772179 (England and Wales)

Cooper Dental Limited

Unaudited Financial Statements for the Year Ended 31st March 2025

Cooper Dental Limited (Registered number: 12772179)

Contents of the Financial Statements

for the year ended 31st March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Cooper Dental Limited

Company Information

for the year ended 31st March 2025

| DIRECTORS: | J Cooper

| A Cooper

| SECRETARY: | S Cooper

| REGISTERED OFFICE: | 1 Langdale Avenue

| Headingley

| Leeds

| LS6 3HA

| REGISTERED NUMBER: | 12772179 (England and Wales)

| ACCOUNTANTS: | Smailes Goldie

| Chartered Accountants

| Regent's Court

| Princess Street

| Hull

| East Yorkshire

| HU2 8BA

Cooper Dental Limited (Registered number: 12772179)

Balance Sheet

31st March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 113,626 |  | 129,790 |  |

Tangible assets | 5 | 410,005 |  | 394,259 |  |

523,631 |  | 524,049 |  |

CURRENT ASSETS

Stocks | 4,000 |  | 3,500 |  |

Debtors | 6 | 6,066 |  | 29,334 |  |

Cash at bank | 10,001 |  | 4,904 |  |

20,067 |  | 37,738 |  |

CREDITORS

Amounts falling due within one year | 7 | 99,999 |  | 118,982 |  |

NET CURRENT LIABILITIES | (79,932 | ) | (81,244 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 443,699 |  | 442,805 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (210,742 | ) | (272,761 | ) |

PROVISIONS FOR LIABILITIES | (23,528 | ) | (17,867 | ) |

NET ASSETS | 209,429 |  | 152,177 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 209,329 |  | 152,077 |  |

SHAREHOLDERS' FUNDS | 209,429 |  | 152,177 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

Cooper Dental Limited (Registered number: 12772179)

Balance Sheet - continued

31st March 2025

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 6th October 2025 and were signed on its behalf by:

J Cooper - Director

Cooper Dental Limited (Registered number: 12772179)

Notes to the Financial Statements

for the year ended 31st March 2025

1. | STATUTORY INFORMATION

| Cooper Dental 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

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

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 20% 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.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| 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 8 (2024 - 8 ) .

Cooper Dental Limited (Registered number: 12772179)

Notes to the Financial Statements - continued

for the year ended 31st March 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st April 2024

| and 31st March 2025 | 161,642 |  |

| AMORTISATION

| At 1st April 2024 | 31,852 |  |

| Charge for year | 16,164 |  |

| At 31st March 2025 | 48,016 |  |

| NET BOOK VALUE

| At 31st March 2025 | 113,626 |  |

| At 31st March 2024 | 129,790 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st April 2024 | 342,903 |  | 124,670 |  | 467,573 |  |

| Additions | - |  | 50,211 |  | 50,211 |  |

| At 31st March 2025 | 342,903 |  | 174,881 |  | 517,784 |  |

| DEPRECIATION

| At 1st April 2024 | 21,334 |  | 51,980 |  | 73,314 |  |

| Charge for year | 6,858 |  | 27,607 |  | 34,465 |  |

| At 31st March 2025 | 28,192 |  | 79,587 |  | 107,779 |  |

| NET BOOK VALUE

| At 31st March 2025 | 314,711 |  | 95,294 |  | 410,005 |  |

| At 31st March 2024 | 321,569 |  | 72,690 |  | 394,259 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,254 |  | 6,911 |  |

| Other debtors | 2,812 |  | 22,423 |  |

6,066 |  | 29,334 |  |

Cooper Dental Limited (Registered number: 12772179)

Notes to the Financial Statements - continued

for the year ended 31st March 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 11,842 |  | 1,774 |  |

| Hire purchase contracts | 13,617 |  | 9,343 |  |

| Trade creditors | 10,238 |  | 11,444 |  |

| Taxation and social security | 22,925 |  | 28,301 |  |

| Other creditors | 41,377 |  | 68,120 |  |

99,999 |  | 118,982 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 177,801 |  | 197,795 |  |

| Hire purchase contracts | 32,941 |  | 4,966 |  |

| Other creditors | - |  | 70,000 |  |

210,742 |  | 272,761 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 103,405 |  | 183,355 |  |

| Repayable by instalments

| Bank loans more 5 yr by instal | 17,167 |  | 5,643 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is J Cooper.