COOPER & POTTS FLOORING SERVICES LIMITED


Director	POTTS, Adrian


Company Secretary	POTTS, Adrian


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	03476260 (England and Wales)

Statement of Financial Position
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,529		2,039
			1,529		2,039
Current assets
Stocks	4	900		1,150
Debtors	5	4,105		7,085
Cash at bank and on hand		14,980		31,569
		19,985		39,804
Prepayments and accrued income		942		1,070
Creditors amounts falling due within one year	6	(840)		(7,959)
Net current assets (liabilities)			20,087		32,915
Total assets less current liabilities			21,616		34,954
Provisions for liabilities	7		(290)		(387)
Accruals and deferred income			(3,889)		(3,714)
Net assets			17,437		30,853
Capital and reserves
Called up share capital			100		100
Profit and loss account			17,337		30,753
Shareholders' funds			17,437		30,853

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 November 2025, and are signed on its behalf by:

POTTS, Adrian
Director
Registered Company No. 03476260

COOPER & POTTS FLOORING SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	25
	Office Equipment	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 June 24	18,995	2,345	21,340
At 31 May 25	18,995	2,345	21,340
Depreciation and impairment
At 01 June 24	17,093	2,208	19,301
Charge for year	475	35	510
At 31 May 25	17,568	2,243	19,811
Net book value
At 31 May 25	1,427	102	1,529
At 31 May 24	1,902	137	2,039

4.	Stocks

	2025	2024
	£	£
Other stocks	900	1,150
Total	900	1,150

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,198	6,542
Other debtors	1,797	433
Total	2,995	6,975

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	615	1,000
Taxation and social security	-	770
Other creditors	225	6,189
Total	840	7,959

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	290	387
Total	290	387