Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2024-10-01 Property management and investment false false 3 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11555945 2024-10-01 2025-09-30 11555945 2023-10-01 2024-09-30 11555945 2025-09-30 11555945 2024-09-30 11555945 c:Director3 2024-10-01 2025-09-30 11555945 d:FreeholdInvestmentProperty 2024-10-01 2025-09-30 11555945 d:FreeholdInvestmentProperty 2025-09-30 11555945 d:FreeholdInvestmentProperty 2024-09-30 11555945 d:CurrentFinancialInstruments 2025-09-30 11555945 d:CurrentFinancialInstruments 2024-09-30 11555945 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 11555945 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 11555945 d:ShareCapital 2025-09-30 11555945 d:ShareCapital 2024-09-30 11555945 d:RetainedEarningsAccumulatedLosses 2025-09-30 11555945 d:RetainedEarningsAccumulatedLosses 2024-09-30 11555945 c:OrdinaryShareClass1 2024-10-01 2025-09-30 11555945 c:OrdinaryShareClass1 2025-09-30 11555945 c:OrdinaryShareClass1 2024-09-30 11555945 c:FRS102 2024-10-01 2025-09-30 11555945 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11555945 c:FullAccounts 2024-10-01 2025-09-30 11555945 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11555945 e:PoundSterling 2024-10-01 2025-09-30 11555945 d:FreeholdInvestmentProperty d:PreviouslyStatedAmount 2024-09-30 11555945 d:FreeholdInvestmentProperty d:PriorPeriodIncreaseDecrease 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11555945 COOPERS ESTATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
COOPERS ESTATES LIMITED REGISTERED NUMBER: 11555945 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 257,003 |  | 256,353
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 5,342 |  | 8,267 |
Cash at bank and in hand | 6 | 6,306 |  | 2,818 |
|  | 11,648 |  | 11,085 |
Creditors: amounts falling due within one year | 7 | (281,722) |  | (279,867) |
Net current liabilities |  |  | (270,074) |  | (268,782)
Total assets less current liabilities |  |  | (13,071) |  | (12,429)
Net liabilities |  |  | (13,071) |  | (12,429)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 300 |  | 300
Profit and loss account |  |  | (13,371) |  | (12,729)
|  |  | (13,071) |  | (12,429)
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COOPERS ESTATES LIMITED REGISTERED NUMBER: 11555945 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by
C W Cooper
Director
Date: 17 April 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
COOPERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Coopers Estates Limited is a private company limited by shares and incorporated in England and Wales. The registered office is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, Kent, DA2 6QA. The company's principal activity is that of property management and investment. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company meets its day to day working capital requirements from loans provided by a family member of the directors and shareholders. The lender has confirmed that this support will continue for as long as it is required. These financial statements are therefore produced on the going concern basis and do not include any adjustments that may be necessary should that support be withdrawn.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 3
COOPERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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COOPERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 (as previously stated) | 253,750
| Prior year adjustment | 2,603
| At 1 October 2024 (as restated) | 256,353
| Additions at cost | 650
| At 30 September 2025 | 257,003
| Comprising |
| Cost | 257,003
| At 30 September 2025 | 257,003
The 2025 valuations were made by the directors, on an open market value basis.
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COOPERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 3,887 | 6,994
| Prepayments and accrued income | 1,455 | 1,273
|  | 5,342 | 8,267
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,306 | 2,818
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 145
| Other creditors | 279,258 | 277,258
| Accruals and deferred income | 2,464 | 2,464
|  | 281,722 | 279,867
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 300 (2024 - 300) Ordinary shares of £1.00 each | 300 | 300
9. | Prior year adjustment
During the prior year, it was noted that some costs which were capital in nature had been expensed through the profit and loss, and as such, a prior year adjustment has been made to reanalyse these costs to the balance sheet. The impact of the above is an increase in Investment property of £2,603 and an increase in profit and loss reserves of £2,603. Page 6
COOPERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Related party transactions
| Included within creditors due within one year are directors' loans amounting to £9,000 (2024: £9,000). No repayment terms have been stipulated and no interest is charged on these balances.
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