REGISTERED NUMBER: 11271374 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

Cooper Developments (SW) Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Director:

S Cooper

Registered office:

Hounster Farm, 50 St Andrews Street,

Millbrook, Torpoint

Cornwall

PL10 1BE

Registered number:

11271374 (England and Wales)

Accountants:

Websters

129 North Hill

Plymouth

Devon

PL4 8JY

Fixed assets

Tangible assets

4

35,175

11,108

Current assets

Stocks

6,760

10,264

Debtors

5

29,440

8,529

Cash at bank

7,549

18,000

43,749

36,793

Creditors

Amounts falling due within one year

6

14,048

13,082

Net current assets

29,701

23,711

Total assets less current liabilities

64,876

34,819

Creditors

Amounts falling due after more than one year

7

18,987

-

Net assets

45,889

34,819

Capital and reserves

Called up share capital

8

100

100

Retained earnings

45,789

34,719

Shareholders' funds

45,889

34,819

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 director acknowledges his 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2025 and were signed by:

S Cooper - Director

1.	STATUTORY INFORMATION

Cooper Developments (SW) 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 receivable, net of value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by the reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Motor vehicles

25% reducing balance or over the term of the lease

Fixtures and fittings

25% reducing balance

Plant and machinery

25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors and provisions

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Leasing commitments

Assets held under finance leases, which are those where substantially all the risks and rewards of ownership of the asset have been passed to the company, are capitalised in the balance sheet and depreciated over the term of the lease. The corresponding lease obligation is treated in the balance sheet as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 April 2024

800

1,142

28,386

30,328

Additions

799

-

31,912

32,711

At 31 March 2025

1,599

1,142

60,298

63,039

Depreciation

At 1 April 2024

408

99

18,713

19,220

Charge for year

231

11

8,402

8,644

At 31 March 2025

639

110

27,115

27,864

Net book value

At 31 March 2025

960

1,032

33,183

35,175

At 31 March 2024

392

1,043

9,673

11,108

The balance of assets held on hire purchase at 31st March 2025 was £25,929.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,400

-

Other debtors

18,040

8,529

29,440

8,529

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,380

-

Trade creditors

272

204

Taxation and social security

3,262

10,614

Other creditors

4,134

2,264

14,048

13,082

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

18,987

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S 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 Cooper

Balance outstanding at start of year

8,529

(11,112

)

Amounts advanced

38,217

38,115

Amounts repaid

(29,592

)

(18,474

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,154

8,529

10.	RELATED PARTY TRANSACTIONS

At the balance sheet date, the company was owed £17,154 from the director, Mr S Cooper. This was repaid within nine months of the year end.

11.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by R Matthews.