Registration number: 05391903

Cooper Electrical Services Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Cooper Electrical Services Limited

Company Information

Directors

Mr S Cooper Ms R Parkinson Mr DP Cooper

Company secretary

Ms R Parkinson

Registered office

Unit 4e, Wistaston Road Business Centre Wistaston Road Crewe Cheshire CW2 7RP

Accountants

Alextra Group Limited Chartered Certified Accountants7-9 Macon Court Crewe Cheshire CW1 6EA

Cooper Electrical Services Limited

(Registration number: 05391903)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	100,577	92,851
Current assets
Stocks	5	4,455	3,475
Debtors	6	111,337	89,418
Cash at bank and in hand		163,095	180,096
		278,887	272,989
Creditors: Amounts falling due within one year	7	(317,318)	(291,313)
Net current liabilities		(38,431)	(18,324)
Total assets less current liabilities		62,146	74,527
Creditors: Amounts falling due after more than one year	7	(2,035)	(12,734)
Provisions for liabilities		(25,144)	(17,642)
Net assets		34,967	44,151
Capital and reserves
Called up share capital		12	12
Retained earnings		34,955	44,139
Shareholders' funds		34,967	44,151

Cooper Electrical Services Limited

(Registration number: 05391903)
Balance Sheet as at 31 March 2025

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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 November 2025 and signed on its behalf by:
 

......................................... Mr DP Cooper Director

Cooper Electrical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 4e, Wistaston Road Business Centre
Wistaston Road
Crewe
Cheshire
CW2 7RP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cooper Electrical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	15% and 25% on written down value
Motor vehicles	20% on written down value
Plant and machinery	15% on written down value

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods comprises direct materials and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Cooper Electrical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

4	Tangible assets

	Fixtures, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	11,859	148,483	7,990	168,332
Additions	620	35,520	-	36,140
Disposals	-	(14,000)	-	(14,000)
At 31 March 2025	12,479	170,003	7,990	190,472
Depreciation
At 1 April 2024	8,118	61,548	5,815	75,481
Charge for the year	663	23,757	324	24,744
Eliminated on disposal	-	(10,330)	-	(10,330)
At 31 March 2025	8,781	74,975	6,139	89,895
Carrying amount
At 31 March 2025	3,698	95,028	1,851	100,577
At 31 March 2024	3,741	86,935	2,175	92,851

5

Stocks

	2025 £	2024 £
Other inventories	4,455	3,475

Cooper Electrical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	105,271	84,241
Prepayments	6,066	5,177
	111,337	89,418

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Bank loans and overdrafts		10,202	9,705
Trade creditors		29,420	32,748
Taxation and social security		26,801	33,630
Other creditors		250,895	215,230
		317,318	291,313

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		2,035	12,734