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REGISTERED NUMBER: 06157082 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

TR & L Cooper Ltd

| TR & L Cooper Ltd (Registered number: 06157082) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| TR & L Cooper Ltd |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | T R Cooper

| Mrs L Cooper

| SECRETARY: | Mrs L Cooper

| REGISTERED OFFICE: | Highfield Cottage

| 438 Newton Road

| Lowton

| Warrington

| WA3 1JE

| REGISTERED NUMBER: | 06157082 (England and Wales)

| TR & L Cooper Ltd (Registered number: 06157082) |

Balance Sheet

30 June 2025

| 30/6/25 | 30/6/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 416,723 |  | 403,098 |  |

CURRENT ASSETS

Stocks | 12,878 |  | 17,764 |  |

Debtors | 5 | 40,163 |  | 87,695 |  |

Cash at bank | 21,326 |  | 3,778 |  |

74,367 |  | 109,237 |  |

CREDITORS

Amounts falling due within one year | 6 | 382,741 |  | 375,975 |  |

NET CURRENT LIABILITIES | (308,374 | ) | (266,738 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 108,349 |  | 136,360 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (9,215 | ) | (25,088 | ) |

PROVISIONS FOR LIABILITIES | (72,948 | ) | (76,589 | ) |

NET ASSETS | 26,186 |  | 34,683 |  |

CAPITAL AND RESERVES

Called up share capital | 40 |  | 2 |  |

Retained earnings | 8 | 26,146 |  | 34,681 |  |

26,186 |  | 34,683 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

| TR & L Cooper Ltd (Registered number: 06157082) |

Balance Sheet - continued

30 June 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 22 September 2025 and were signed on its behalf by:

T R Cooper - Director

Mrs L Cooper - Director

| TR & L Cooper Ltd (Registered number: 06157082) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| TR & L Cooper 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance and 15% on reducing balance

| Stocks

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

| TR & L Cooper Ltd (Registered number: 06157082) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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

| 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.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument in any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial 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 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.

| TR & L Cooper Ltd (Registered number: 06157082) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 1,039,745 |  |

| Additions | 129,325 |  |

| Disposals | (104,100 | ) |

| At 30 June 2025 | 1,064,970 |  |

| DEPRECIATION

| At 1 July 2024 | 636,647 |  |

| Charge for year | 73,622 |  |

| Eliminated on disposal | (62,022 | ) |

| At 30 June 2025 | 648,247 |  |

| NET BOOK VALUE

| At 30 June 2025 | 416,723 |  |

| At 30 June 2024 | 403,098 |  |

| TR & L Cooper Ltd (Registered number: 06157082) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 79,000 |  |

| DEPRECIATION

| At 1 July 2024 | 37,761 |  |

| Charge for year | 6,186 |  |

| At 30 June 2025 | 43,947 |  |

| NET BOOK VALUE

| At 30 June 2025 | 35,053 |  |

| At 30 June 2024 | 41,239 |  |

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

| 30/6/25 |  | 30/6/24

£ | £ |

| Trade debtors | 40,163 |  | 78,065 |  |

| Other debtors | - |  | 9,630 |  |

40,163 |  | 87,695 |  |

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

| 30/6/25 |  | 30/6/24

£ | £ |

| Bank loans and overdrafts | 8,250 |  | 9,000 |  |

| Hire purchase contracts | - |  | 20,196 |  |

| Trade creditors | 26,471 |  | 10,495 |  |

| Taxation and social security | 2,622 |  | 6,114 |  |

| Other creditors | 345,398 |  | 330,170 |  |

382,741 |  | 375,975 |  |

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

| 30/6/25 |  | 30/6/24

£ | £ |

| Bank loans | - |  | 8,250 |  |

| Hire purchase contracts | - |  | 5,971 |  |

| Other creditors | 9,215 |  | 10,867 |  |

9,215 |  | 25,088 |  |

| TR & L Cooper Ltd (Registered number: 06157082) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

8. | RESERVES

| During the year, the company capitalized an amount of £38 from its General Reserve to issue 38 fully paid equity shares of nominal value £1 each to existing shareholders. This bonus issue was carried out on a 1 for 19 basis effective from 20th September 2024. The new shares rank pari passu in all respects with the existing equity shares and will participate in future dividends. The bonus issue did not involve any cash consideration and has been accounted for by a transfer from reserves to share capital, with no overall increase in the company's assets.