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DAY COOPER DAY LIMITED

Registered Number
08956319
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2025

DAY COOPER DAY LIMITED
Company Information
for the period from 1 April 2024 to 30 September 2025

Directors | COOPER, Thomas
| DAY, Patrick
| DAY, Sonia

Registered Address | 53-55 Scrutton Street
| London
| EC2A 4PJ

Registered Number | 08956319 (England and Wales)

DAY COOPER DAY LIMITED
Balance Sheet as at
30 September 2025

| Notes | 30 Sep 2025 |  | 31 Mar 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 93,350 |  |  |  | 76,080
|  |  |  | 93,350 |  |  |  | 76,080
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 572,883 |  |  |  | 476,287 |  |
Cash at bank and on hand |  | 166,032 |  |  |  | 407,327 |  |
|  | 738,915 |  |  |  | 883,614 |  |
Creditors amounts falling due within one year | 5 | (556,986) |  |  |  | (446,356) |  |
Net current assets (liabilities) |  |  |  | 181,929 |  |  |  | 437,258
Total assets less current liabilities |  |  |  | 275,279 |  |  |  | 513,338
Provisions for liabilities |  |  |  | (23,338) |  |  |  | (19,020)
Net assets |  |  |  | 251,941 |  |  |  | 494,318
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10,000 |  |  |  | 10,000
Profit and loss account |  |  |  | 241,941 |  |  |  | 484,318
Shareholders' funds |  |  |  | 251,941 |  |  |  | 494,318

- 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 7 April 2026, and are signed on its behalf by:
COOPER, Thomas Director Registered Company No. 08956319

DAY COOPER DAY LIMITED
Notes to the Financial Statements
for the period ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| 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.

| 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:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | - |  | 5
| Office Equipment | 25 |  | -

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 31 |  | 31

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 194,805
| Additions | 58,048
| Disposals | (4,830)
| At 30 September 25 | 205,648
| Depreciation and impairment
| At 01 April 24 | 118,725
| Charge for year | 35,948
| At 30 September 25 | 112,298
| Net book value
| At 30 September 25 | 93,350
| At 31 March 24 | 76,080

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 469,183 |  | 407,834
| Other debtors | 11,881 |  | 26,511
| Prepayments and accrued income | 91,819 |  | 41,942
| Total | 572,883 |  | 476,287

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 30,884 |  | 13,179
| Taxation and social security | 432,739 |  | 421,235
| Other creditors | 93,363 |  | 11,942
| Total | 556,986 |  | 446,356