Company No: 10759691 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	149,575		208,531
Investments	4	136,834		136,834
		286,409		345,365
Current assets
Stocks	5	21,060		19,266
Debtors	6	195,569		166,141
Cash at bank and in hand		20,371		51,525
		237,000		236,932
Creditors: amounts falling due within one year	7	( 486,954)		( 565,140)
Net current liabilities		(249,954)		(328,208)
Total assets less current liabilities		36,455		17,157
Creditors: amounts falling due after more than one year	8	( 13,338)		( 46,932)
Provision for liabilities	9	( 8,957)		( 17,629)
Net assets/(liabilities)		14,160		( 47,404)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		14,060		( 47,504 )
Total shareholders' funds/(deficit)		14,160		( 47,404)

For the financial year ending 31 March 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Cooper Briggs Clarke Limited (registered number: 10759691) were approved and authorised for issue by the Board of Directors on 04 December 2025. They were signed on its behalf by:

Mr A D Briggs Director		Mr K M Clarke Director
Mr R J Cooper Director		Mrs N J Craven Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cooper Briggs Clarke Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Leanne House, 6 Avon Close, Weymouth, DT4 9UX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a basis over its expected useful life, as follows:

Leasehold improvements	9 years straight line
Plant and machinery	5 years straight line
Fixtures and fittings	5 years straight line
Office equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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 credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes purchases. Provision is made for obsolete, slow-moving or defective items where appropriate.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents 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 creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	49		42

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£
Cost
At 01 April 2024	384,854		126,056		251,620		21,882		784,412
Additions	0		10,854		0		274		11,128
Disposals	( 11,256)		0		( 2,940)		( 1,050)		( 15,246)
At 31 March 2025	373,598		136,910		248,680		21,106		780,294
Accumulated depreciation
At 01 April 2024	224,012		108,940		228,922		14,007		575,881
Charge for the financial year	45,978		9,866		7,515		2,138		65,497
Disposals	( 8,459)		0		( 1,568)		( 632)		( 10,659)
At 31 March 2025	261,531		118,806		234,869		15,513		630,719
Net book value
At 31 March 2025	112,067		18,104		13,811		5,593		149,575
At 31 March 2024	160,842		17,116		22,698		7,875		208,531

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	136,834
At 31 March 2025	136,834
Carrying value at 31 March 2025	136,834
Carrying value at 31 March 2024	136,834

5. Stocks

	2025		2024
	£		£
Stocks	21,060		19,266

6. Debtors

	2025		2024
	£		£
Trade debtors	39,277		46,618
Other debtors	156,292		119,523
	195,569		166,141

Included within Other debtors are loans to two associated companies.

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	40,014		43,100
Trade creditors	87,632		83,209
Taxation and social security	172,801		143,780
Other creditors	186,507		295,051
	486,954		565,140

Included within Other creditors is a loan from an associated company. Also within Other creditors are loans from the directors which are repayable on demand and interest-free.
Part of the bank loan is secured by a fixed and floating charge over the company's assets.

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured)	13,338		46,932

9. Provision for liabilities

	2025		2024
	£		£
Deferred tax	8,957		17,629

10. Financial commitments

Commitments

Capital commitments are as follows:

	2025		2024
	£		£
Contracted for but not provided for:
Finance leases entered into	65,806		102,139

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	33,806		35,310
between one and five years	32,000		66,829
Total future minimum lease payments under non-cancellable operating leases	65,806		102,139

11. Related party transactions

Transactions with the entity's directors

The directors loan accounts are repayable on demand and interest has been charged on overdrawn balances exceeding £10,000 at the official HMRC rates.

At 1 April 2024 the balance owed from one of the directors was £3,529. During the year, the company made advances to the director amounting to £nil and received repayments of £3,529 leaving a balance due from the director of £nil.

At 1 April 2023 the balance owed from one of the directors was £nil. During the year, the company made advances to the director amounting to £3,529 and received repayments of £nil leaving a balance due from the director of £3,529.

12. Off Balance Sheet arrangements

Included in an associated company is a loan which has fixed and floating charges over the assets of this company.