REGISTERED NUMBER: 02529305 (England and Wales)

J COOPER & SONS

(TRANSPORT) LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Cooper

G Cooper

SECRETARY:

G Cooper

REGISTERED OFFICE:

Aldred Close

Norwood Industrial Estate

Killamarsh

Sheffield

South Yorkshire

S21 2JH

REGISTERED NUMBER:

02529305 (England and Wales)

FIXED ASSETS

Tangible assets

4

407,805

436,896

CURRENT ASSETS

Stocks

31,342

41,046

Debtors

5

6,816,402

6,769,610

Cash at bank

67,234

38,122

6,914,978

6,848,778

CREDITORS

Amounts falling due within one year

6

7,039,796

6,948,108

NET CURRENT LIABILITIES

(124,818

)

(99,330

)

TOTAL ASSETS LESS CURRENT LIABILITIES

282,987

337,566

CREDITORS

Amounts falling due after more than one year

7

-

(9,644

)

PROVISIONS FOR LIABILITIES

(86,657

)

(97,563

)

NET ASSETS

196,330

230,359

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

196,328

230,357

SHAREHOLDERS' FUNDS

196,330

230,359

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 23 October 2025 and were signed on its behalf by:

A Cooper - Director

G Cooper - Director

1.	STATUTORY INFORMATION

J Cooper & Sons (Transport) 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.

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

-

15% on cost, 15% on reducing balance and 10% 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

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.

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

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

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 15 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

334,498

545,947

880,445

Additions

-

4,500

4,500

At 31 August 2025

334,498

550,447

884,945

DEPRECIATION

At 1 September 2024

93,019

350,530

443,549

Charge for year

4,690

28,901

33,591

At 31 August 2025

97,709

379,431

477,140

NET BOOK VALUE

At 31 August 2025

236,789

171,016

407,805

At 31 August 2024

241,479

195,417

436,896

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

256,222

261,010

Other debtors

6,560,180

6,508,600

6,816,402

6,769,610

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

93,941

89,343

Trade creditors

200,410

248,011

Taxation and social security

44,487

40,889

Other creditors

6,700,958

6,569,865

7,039,796

6,948,108

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,644

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

84,297

79,067

Bank loans

9,644

19,920

93,941

98,987

9.	RELATED PARTY DISCLOSURES

Coopers Tours Limited

Common Shareholders

Turnover - £559,026

Management Charges Received - £84,661

Other Debtors - £5,460,739

Trade Creditors - £59,474

Other Creditors - £5,495,761

Coopers Tours (Lincolnshire) Limited

Common Shareholders

Turnover - £102,705

Other Debtors - £1,095,421

Other Creditors - £1,198,304