REGISTERED NUMBER: 00802887 (England and Wales)

Cyril Cooper & Sons Limited

Financial Statements For The Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Cooper

R D Cooper

SECRETARY:

J Cooper

REGISTERED OFFICE:

Manor Farm

Micklebring Lane

Braithwell

Rotherham

South Yorkshire

S66 7AS

REGISTERED NUMBER:

00802887 (England and Wales)

AUDITORS:

Kingswood Allotts Limited, Statutory Auditor

Chartered Accountants

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

BANKERS:

Virgin Money

1 Frederick Street

Rotherham

South Yorkshire

S60 1QP

FIXED ASSETS

Tangible assets

4

1,845,429

1,755,726

CURRENT ASSETS

Stocks

664,091

540,879

Debtors

5

56,145

25,462

Cash at bank and in hand

5,460,833

5,515,332

6,181,069

6,081,673

CREDITORS

Amounts falling due within one year

6

160,589

176,189

NET CURRENT ASSETS

6,020,480

5,905,484

TOTAL ASSETS LESS CURRENT LIABILITIES

7,865,909

7,661,210

PROVISIONS FOR LIABILITIES

204,534

237,666

NET ASSETS

7,661,375

7,423,544

CAPITAL AND RESERVES

Called up share capital

65

65

Capital redemption reserve

35

35

Retained earnings

7,661,275

7,423,444

SHAREHOLDERS' FUNDS

7,661,375

7,423,544

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

J Cooper - Director

1.	STATUTORY INFORMATION

Cyril Cooper & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

-

the company has transferred the significant risks and rewards of ownership to the buyer;

-

the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

-

the amount of revenue can be measured reliably;

-

it is probable that the company will receive the consideration due under the transaction; and

-

the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Agricultural buildings

- 10% on cost

Plant and machinery

- 15% and 25% on reducing balance

Freehold properties are expected to have a residual value of at least the initial cost when purchased, therefore no depreciation is provided on these.

Stocks

The livestock, deadstock and tenantright have been valued at the lower of cost and net realisable value. Deemed cost is used where the actual cost is not accurately ascertainable. Deemed cost is a % of market value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 April 2024

1,576,790

2,397,352

3,974,142

Additions

256,957

58,184

315,141

Disposals

-

(7,406

)

(7,406

)

At 31 March 2025

1,833,747

2,448,130

4,281,877

DEPRECIATION

At 1 April 2024

672,558

1,545,858

2,218,416

Charge for year

3,411

214,778

218,189

Eliminated on disposal

-

(157

)

(157

)

At 31 March 2025

675,969

1,760,479

2,436,448

NET BOOK VALUE

At 31 March 2025

1,157,778

687,651

1,845,429

At 31 March 2024

904,232

851,494

1,755,726

The cost of freehold buildings on which depreciation is charged amounted to £690,018 (2024: £690,018).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

30,568

9,131

Other debtors

25,577

16,331

56,145

25,462

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

24,580

146,936

Taxation and social security

118,575

13,109

Other creditors

17,434

16,144

160,589

176,189

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mark Garrison BCom FCA DChA (Senior Statutory Auditor)

for and on behalf of Kingswood Allotts Limited, Statutory Auditor