Cooper McClennan Ltd

Cooper McClennan Ltd
Statement of Financial Position
As at 31 January 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	65,000	65,000
		65,000	65,000
Current assets
Cash at bank and in hand		933	401
Creditors: amount falling due within one year	4	(36,217)	(32,790)
Net current assets		(35,284)	(32,389)

Total assets less current liabilities		29,716	32,611
Creditors: amount falling due after more than one year	5	(51,025)	(51,025)
Provisions for liabilities	6	(135)	(135)
Net assets		(21,444)	(18,549)

Capital and reserves
Called up share capital	7	2	2
Profit and loss account		(21,446)	(18,551)
Shareholders' funds		(21,444)	(18,549)

For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 31 October 2025 and were signed on its behalf by:

-------------------------------
Nichola McClennan
Director

Cooper McClennan Ltd
Notes to the Financial Statements
For the year ended 31 January 2025

General Information

Cooper McClennan Ltd is a private company, limited by shares, registered in England and Wales, registration number 12402328, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 February 2024	65,000	65,000
Additions	-	-
Disposals	-	-
At 31 January 2025	65,000	65,000
Depreciation
At 01 February 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 January 2025	-	-
Net book values
Closing balance as at 31 January 2025	65,000	65,000
Opening balance as at 01 February 2024	65,000	65,000

Creditors: amount falling due within one year

	2025 £	2024 £
Accrued Expenses	600	600
Directors' Current Accounts	35,617	32,190
	36,217	32,790

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	51,025		51,025
	51,025		51,025

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	135		135
	135		135

Share Capital

Authorised
2 Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
2 Ordinary shares of £1.00 each	2		2
	2		2

Registered Number: 12402328
England and Wales
Filleted Accounts

for the year ended 31 January 2025
for
COOPER MCCLENNAN LTD