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REGISTERED NUMBER: 08112915 (England and Wales)

| Unaudited Financial Statements |

| for the Period 1 July 2024 to 31 December 2025 |

| for |

| Cooper & Wood Limited |

Cooper & Wood Limited (Registered number: 08112915)

Contents of the Financial Statements

for the period 1 July 2024 to 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 5 |

Cooper & Wood Limited

Company Information

for the period 1 July 2024 to 31 December 2025

| DIRECTORS: | P S Cooper

| P J Wood

| REGISTERED OFFICE: | 8 Navigation Court

| Calder Park

| Wakefield

| WF2 7BJ

| REGISTERED NUMBER: | 08112915 (England and Wales)

| ACCOUNTANTS: | Beaumonts

| 8 Navigation Court

| Calder Park

| Wakefield

| West Yorkshire

| WF2 7BJ

Cooper & Wood Limited (Registered number: 08112915)

Balance Sheet

31 December 2025

| 31.12.25 |  | 30.6.24

| Notes | £ | £ |

CURRENT ASSETS

Stocks | - |  | 243,813 |  |

Debtors | 4 | 204,500 |  | 69,732 |  |

Cash at bank | 120 |  | 6,744 |  |

204,620 |  | 320,289 |  |

CREDITORS

Amounts falling due within one year | 5 | 43,780 |  | 12,769 |  |

NET CURRENT ASSETS | 160,840 |  | 307,520 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 160,840 |  | 307,520 |  |

CREDITORS

Amounts falling due after more than one year | 6 | - |  | 283,184 |  |

NET ASSETS | 160,840 |  | 24,336 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 160,740 |  | 24,236 |  |

160,840 |  | 24,336 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17 February 2026 and were signed on its behalf by:

P S Cooper - Director

Cooper & Wood Limited (Registered number: 08112915)

Notes to the Financial Statements

for the period 1 July 2024 to 31 December 2025

1. | STATUTORY INFORMATION

| Cooper & Wood 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.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2024 - 2 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 30.6.24

£ | £ |

| Other debtors | 204,500 |  | 69,732 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | - |  | 10,237 |  |

| Taxation and social security | 41,542 |  | 293 |  |

| Other creditors | 2,238 |  | 2,239 |  |

43,780 |  | 12,769 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 30.6.24

£ | £ |

| Bank loans | - |  | 283,184 |  |

Cooper & Wood Limited (Registered number: 08112915)

Notes to the Financial Statements - continued

for the period 1 July 2024 to 31 December 2025

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 30.6.24

£ | £ |

| Bank loans | - |  | 293,421 |  |

| The bank loan is secured on the work in progress of the company.

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date a loan of £87,000 was made to a director.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Cooper & Wood Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cooper & Wood Limited for the period ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cooper & Wood Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cooper & Wood Limited and state those matters that we have agreed to state to the Board of Directors of Cooper & Wood Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cooper & Wood Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cooper & Wood Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cooper & Wood Limited. You consider that Cooper & Wood Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Cooper & Wood Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Beaumonts

8 Navigation Court

Calder Park

Wakefield

West Yorkshire

WF2 7BJ

17 February 2026