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Company Registration No. NI684776 (Northern Ireland)
M A Cooper Ltd Unaudited accounts for the year ended 31 January 2025
M A Cooper Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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M A Cooper Ltd Company Information for the year ended 31 January 2025
Director
Matthew Cooper
Company Number
NI684776 (Northern Ireland)
Registered Office
12 Magherafelt Road Magherafelt BT45 8DN
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
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M A Cooper Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
101,199 
37,225 
Current assets
Debtors
5
- 
20,089 
Cash at bank and in hand
3,679 
12 
3,679 
20,101 
Creditors: amounts falling due within one year
6
(45,575)
(36,168)
Net current liabilities
(41,896)
(16,067)
Total assets less current liabilities
59,303 
21,158 
Creditors: amounts falling due after more than one year
7
(47,277)
(15,460)
Net assets
12,026 
5,698 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
11,926 
5,598 
Shareholders' funds
12,026 
5,698 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 October 2025 and were signed on its behalf by
Matthew Cooper Director Company Registration No. NI684776
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M A Cooper Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
M A Cooper Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI684776. The registered office is 12 Magherafelt Road, Magherafelt, BT45 8DN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
reducing balance 25%
Fixtures & fittings
reducing balance 10%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
52,662 
5,209 
57,871 
Additions
96,864 
- 
96,864 
At 31 January 2025
149,526 
5,209 
154,735 
Depreciation
At 1 February 2024
19,656 
990 
20,646 
Charge for the year
32,468 
422 
32,890 
At 31 January 2025
52,124 
1,412 
53,536 
Net book value
At 31 January 2025
97,402 
3,797 
101,199 
At 31 January 2024
33,006 
4,219 
37,225 
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M A Cooper Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
10,158 
Other debtors
- 
9,931 
- 
20,089 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
42,988 
- 
VAT
4,916 
1,082 
Trade creditors
- 
33,516 
Taxes and social security
(2,593)
1,570 
Other creditors
32 
- 
Loans from directors
232 
- 
45,575 
36,168 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
18,315 
- 
Obligations under finance leases and hire purchase contracts
28,962 
15,460 
47,277 
15,460 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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