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REGISTERED NUMBER: 08698168 (England and Wales)




FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

COOPER HANDLING SOLUTIONS LIMITED

COOPER HANDLING SOLUTIONS LIMITED (REGISTERED NUMBER: 08698168)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COOPER HANDLING SOLUTIONS LIMITED

COMPANY INFORMATION
for the year ended 31 March 2025







DIRECTORS: D A Cooper
Mrs M S Cooper





REGISTERED OFFICE: 1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB





REGISTERED NUMBER: 08698168 (England and Wales)





AUDITORS: Luckmans Duckett Parker Limited
1110 Elliott Court
Coventry Business Park
Herald Avenue
Coventry
West Midlands
CV5 6UB

COOPER HANDLING SOLUTIONS LIMITED (REGISTERED NUMBER: 08698168)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,527,195 1,869,073

CURRENT ASSETS
Stocks 1,048,201 863,143
Debtors 5 1,855,768 1,723,087
Cash at bank 119,900 216,684
3,023,869 2,802,914
CREDITORS
Amounts falling due within one year 6 1,473,976 1,330,574
NET CURRENT ASSETS 1,549,893 1,472,340
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,077,088

3,341,413

CREDITORS
Amounts falling due after more than one
year

7

(1,329,181

)

(1,356,168

)

PROVISIONS FOR LIABILITIES (360,982 ) (439,244 )
NET ASSETS 1,386,925 1,546,001

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,386,924 1,546,000
SHAREHOLDERS' FUNDS 1,386,925 1,546,001

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:





D A Cooper - Director


COOPER HANDLING SOLUTIONS LIMITED (REGISTERED NUMBER: 08698168)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Cooper Handling Solutions 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.

The financial statements have been prepared on the going concern basis. The directors have prepared cashflow projections and forecasts on a group basis which reflect their position that both the company and the group have the ability to continue trading on the going concern basis. However, there are several factors that indicate there may be a short term requirement to make repayment arrangements for key liabilities and the directors are currently in negotiations to secure additional funding should the need arise.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Equal instalments over period of lease
Plant and machinery - 25% on reducing balance, 20% on cost, 15% on cost and Varying rates on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

COOPER HANDLING SOLUTIONS LIMITED (REGISTERED NUMBER: 08698168)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 18 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 April 2024 57,361 2,298,254 103,542
Additions - 156,806 -
Disposals - (292,687 ) -
At 31 March 2025 57,361 2,162,373 103,542
DEPRECIATION
At 1 April 2024 26,678 559,863 30,807
Charge for year 16,135 263,292 19,264
Eliminated on disposal - (80,873 ) -
At 31 March 2025 42,813 742,282 50,071
NET BOOK VALUE
At 31 March 2025 14,548 1,420,091 53,471
At 31 March 2024 30,683 1,738,391 72,735

COOPER HANDLING SOLUTIONS LIMITED (REGISTERED NUMBER: 08698168)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 19,000 66,520 2,544,677
Additions 19,500 5,590 181,896
Disposals - (21,154 ) (313,841 )
At 31 March 2025 38,500 50,956 2,412,732
DEPRECIATION
At 1 April 2024 1,583 56,673 675,604
Charge for year 5,426 7,843 311,960
Eliminated on disposal - (21,154 ) (102,027 )
At 31 March 2025 7,009 43,362 885,537
NET BOOK VALUE
At 31 March 2025 31,491 7,594 1,527,195
At 31 March 2024 17,417 9,847 1,869,073

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,177,817 1,127,168
Amounts owed by group undertakings 243,311 156,237
Amounts recoverable on contract 267,301 207,774
Other debtors 93,248 68,282
Prepayments 74,091 163,626
1,855,768 1,723,087

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 194,350 256,571
Trade creditors 532,409 368,556
Amounts owed to group undertakings 130,804 -
Social security and other taxes 189,949 167,295
Other creditors 39,148 41,162
Accruals and deferred income 387,316 496,990
1,473,976 1,330,574

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 1,215,987 1,287,450
Accruals and deferred income 113,194 68,718
1,329,181 1,356,168

COOPER HANDLING SOLUTIONS LIMITED (REGISTERED NUMBER: 08698168)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2025 2024
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Hire purchase 84,645 497,221

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase
contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 194,350 256,571
Between one and five years 1,131,342 790,229
In more than five years 84,645 497,221
1,410,337 1,544,021

Non-cancellable
operating leases
2025 2024
£    £   
Within one year 175,533 178,042
Between one and five years 224,482 265,650
400,015 443,692

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 1,410,337 1,544,021

Hire purchase borrowings are secured on the assets to which the contract relates.

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

The Report of the Auditors was unqualified.

Mark Spafford FCCA FCA (Senior Statutory Auditor)
for and on behalf of Luckmans Duckett Parker Limited

11. ULTIMATE CONTROLLING PARTY

Cooper Group Holdings Ltd is regarded by the Directors as being the company's ultimate parent company. The registered office address is Holly Farm Business Park, Honiley, Kenilworth, CV8 1NP. Copies of the group accounts can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.