REGISTERED NUMBER: 12772179 (England and Wales)

Cooper Dental Limited

Unaudited Financial Statements for the Year Ended 31st March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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.