Company Registration No. 03583003 (England and Wales)
Cooper Rail Limited
Unaudited accounts
for the year ended 31 March 2025
Cooper Rail Limited
Unaudited accounts
Contents
Cooper Rail Limited
Company Information
for the year ended 31 March 2025
Company Number
03583003 (England and Wales)
Registered Office
Tranmire High Street
Lastingham
York
YO62 6TQ
Accountants
Net Accountancy Solutions Limited
12 Harles Acres
Hickling
Melton Mowbray
LEICESTERSHIRE
LE14 3AF
Cooper Rail Limited
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
38,532
55,160
Creditors: amounts falling due within one year
(15,921)
(19,057)
Net current assets
25,736
38,957
Total assets less current liabilities
26,548
40,040
Provisions for liabilities
Other provisions
(131)
(131)
Called up share capital
1,001
1,001
Profit and loss account
25,416
38,908
Shareholders' funds
26,417
39,909
For the 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. 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 10 December 2025 and were signed on its behalf by
John A R Cooper
Director
Company Registration No. 03583003
Cooper Rail Limited
Notes to the Accounts
for the year ended 31 March 2025
Cooper Rail Limited is a private company, limited by shares, registered in England and Wales, registration number 03583003. The registered office is Tranmire High Street, Lastingham, York, YO62 6TQ.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Fixtures & fittings
25% reducing balance
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The company operates the VAT Flat Rate scheme and turnover is shown net of the appropriate VAT percentage.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated
by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Cooper Rail Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Accrued income and prepayments
917
545
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
324
9,047
Loans from directors
14,155
3,845
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Transactions with related parties
Assorted expenses were paid by the director during the year. These amounts are interest free and repayable on demand. At the end of the year £3,845 was owing to the director from the company (2023: £1,920).
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Average number of employees
During the year the average number of employees was 2 (2024: 2).