REGISTERED NUMBER: 04604728 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Andrew Cooper & Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Cooper

SECRETARY:

E J Cooper

REGISTERED OFFICE:

650 Anlaby Road

Kingston upon Hull

EAST YORKSHIRE

HU3 6UU

REGISTERED NUMBER:

04604728 (England and Wales)

ACCOUNTANTS:

Andrew Cooper & Company

Chartered Accountants

650 Anlaby Road

Kingston upon Hull

East Yorkshire

HU3 6UU

FIXED ASSETS

Tangible assets

4

164,337

157,632

Investment property

5

100,000

100,000

264,337

257,632

CURRENT ASSETS

Debtors

6

158,524

186,229

Cash at bank and in hand

55,639

40,150

214,163

226,379

CREDITORS

Amounts falling due within one year

7

149,913

184,645

NET CURRENT ASSETS

64,250

41,734

TOTAL ASSETS LESS CURRENT LIABILITIES

328,587

299,366

CREDITORS

Amounts falling due after more than one year

8

42,532

57,043

NET ASSETS

286,055

242,323

CAPITAL AND RESERVES

Called up share capital

1,301

1,301

Retained earnings

284,754

241,022

SHAREHOLDERS' FUNDS

286,055

242,323

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 2 January 2026 and were signed by:

A Cooper - Director

1.	STATUTORY INFORMATION

Andrew Cooper & Company 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

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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

10% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

183,882

25,884

209,766

Additions

-

12,305

12,305

At 30 April 2025

183,882

38,189

222,071

DEPRECIATION

At 1 May 2024

43,908

8,226

52,134

Charge for year

3,678

1,922

5,600

At 30 April 2025

47,586

10,148

57,734

NET BOOK VALUE

At 30 April 2025

136,296

28,041

164,337

At 30 April 2024

139,974

17,658

157,632

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

and 30 April 2025

100,000

NET BOOK VALUE

At 30 April 2025

100,000

At 30 April 2024

100,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

132,024

167,979

Other debtors

26,500

18,250

158,524

186,229

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

14,446

14,463

Payments on account

10,064

-

Trade creditors

5,201

1,789

Taxation and social security

84,444

89,509

Other creditors

35,758

78,884

149,913

184,645

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

42,532

57,043