COOPER GOLD FORENSIC CONSULTANCY LIMITED


Directors	Dr Gail Audrey Ann Cooper
	Cheryl Margaret Gold Laing


Registered Address	40 Main Road
	East Wemyss
	Kirkcaldy
	KY1 4RA


Registered Number	SC491967 (Scotland)

Balance Sheet as at
28 March 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	4	192		183
Cash at bank and on hand		974		1,614
		1,166		1,797
Creditors amounts falling due within one year	5	(9,815)		(8,059)
Net current assets (liabilities)			(8,649)		(6,262)
Total assets less current liabilities			(8,649)		(6,262)
Net assets			(8,649)		(6,262)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(8,749)		(6,362)
Shareholders' funds			(8,649)		(6,262)

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 Directors acknowledge 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 Board of Directors on 15 December 2025, and are signed on its behalf by:

Dr Gail Audrey Ann Cooper
Director
Registered Company No. SC491967

COOPER GOLD FORENSIC CONSULTANCY LIMITED

Notes to the Financial Statements
for the year ended 28 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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.

	Going concern
	The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the directors who have confirmed they will continue to support the company as required.

	Turnover policy
	Turnover represents net invoiced provision of services, excluding value added tax.

	Foreign currency translation
	Transactions in foreign currencies are recognised at the rate of exchange ruling at the date of the transaction.

	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:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 29 March 24	2,207	2,207
At 28 March 25	2,207	2,207
Depreciation and impairment
At 29 March 24	2,207	2,207
At 28 March 25	2,207	2,207
Net book value
At 28 March 25	-	-
At 28 March 24	-	-

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	192	183
Total	192	183

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	8,799	7,135
Accrued liabilities and deferred income	1,016	924
Total	9,815	8,059