Limited Liability Partnership Registration No. OC350815 (England and Wales)
COOPER SAFETY ASSOCIATES LLP
ANNUAL REPORT AND UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
5 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
COOPER SAFETY ASSOCIATES LLP
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
COOPER SAFETY ASSOCIATES LLP
Limited Liability Partnership Registration No. OC350815
BALANCE SHEET
AS AT 5 APRIL 2025
05 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
11,015
17,342
Current assets
Debtors
4
85,125
82,352
Cash at bank and in hand
98,712
90,499
183,837
172,851
Creditors: amounts falling due within one year
5
(32,138)
(30,921)
Net current assets
151,699
141,930
Total assets less current liabilities and net assets attributable to members
162,714
159,272
Represented by:
Loans and other debts due to members within one year
Other amounts
(80,759)
(84,201)
Members' other interests
Members' capital classified as equity
243,473
243,473
162,714
159,272
Total members' interests
Loans and other debts due to members
(80,759)
(84,201)
Members' other interests
243,473
243,473
162,714
159,272

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

For the financial year ended 5 April 2025 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to limited liability partnerships) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

COOPER SAFETY ASSOCIATES LLP
Limited Liability Partnership Registration No. OC350815
BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 2025
05 April 2025
- 2 -
The financial statements were approved by the members and authorised for issue on 20 October 2025 and are signed on their behalf by:
20 October 2025
N G Cooper
Designated member
COOPER SAFETY ASSOCIATES LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
- 3 -
1
Accounting policies
Limited liability partnership information

Cooper Safety Associates LLP is a limited liability partnership incorporated in England and Wales. The registered office is The Old Rectory, Church Street, Weybridge, Surrey, KT13 8DE.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Accounting convention

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2018, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the amounts recoverable for the consultancy services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time. Any work billed before year end and carried out after the year end is included in deferred income under current liabilities. Similarly any work billed after year end but performed before year end is included in accrued income under debtors.

1.3
Members' participating interests

Members' participation rights are the rights of a member against the LLP that arise under the m embers' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost
Motor vehicles
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

COOPER SAFETY ASSOCIATES LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 6 April 2024
8,475
27,904
36,379
Disposals
-
(11,726)
(11,726)
At 5 April 2025
8,475
16,178
24,653
Depreciation and impairment
At 6 April 2024
8,086
10,951
19,037
Depreciation charged in the year
160
3,822
3,982
Eliminated in respect of disposals
-
(9,381)
(9,381)
At 5 April 2025
8,246
5,392
13,638
Carrying amount
At 5 April 2025
229
10,786
11,015
At 5 April 2024
389
16,953
17,342
COOPER SAFETY ASSOCIATES LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
84,237
77,474
Other debtors
888
4,878
85,125
82,352
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
387
387
Taxation and social security
27,480
26,521
Other creditors
4,271
4,013
32,138
30,921
6
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

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