Paul Cooper Transport Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01269338

Paul Cooper Transport Limited

Filleted Unaudited Financial Statements

For the year ended

30 September 2025

Paul Cooper Transport Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Paul Cooper Transport Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		1,006,509		924,954

Current assets

Stocks		324,904	313,955
Debtors	6	281,783	275,311
Cash at bank and in hand		599,258	600,982
		-------------	-------------
		1,205,945	1,190,248

Creditors: amounts falling due within one year	7	201,453		229,670
		-------------		-------------
Net current assets			1,004,492		960,578
			-------------		-------------
Total assets less current liabilities			2,011,001		1,885,532

Provisions

Taxation including deferred tax	251,628	231,239
	-------------	-------------
Net assets	1,759,373	1,654,293
	-------------	-------------

Capital and reserves

Called up share capital	10,000	10,000
Profit and loss account	1,749,373	1,644,293
	-------------	-------------
Shareholders funds	1,759,373	1,654,293
	-------------	-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Paul Cooper Transport Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 22 March 2026 , and are signed on behalf of the board by:

Mr P Cooper

Director

Company registration number: 01269338

Paul Cooper Transport Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Top House Farm, West Cowick, GOOLE, East Riding of Yorkshire, DN14 9EB.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

(c) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

(d) Current and deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

(e) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(f) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property	-	20% straight line
Plant & Machinery	-	15% - 20% Straight line

(g) Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

(h) Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

(i) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

(j) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 19 (2024: 19 ).

5. Tangible assets

	Leasehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 October 2024	57,709	1,822,006	1,879,715
Additions	–	394,086	394,086
Disposals	–	( 383,551)	( 383,551)
	--------	-------------	-------------
At 30 September 2025	57,709	1,832,541	1,890,250
	--------	-------------	-------------
Depreciation
At 1 October 2024	30,838	923,923	954,761
Charge for the year	2,445	192,430	194,875
Disposals	–	( 265,895)	( 265,895)
	--------	-------------	-------------
At 30 September 2025	33,283	850,458	883,741
	--------	-------------	-------------
Carrying amount
At 30 September 2025	24,426	982,083	1,006,509
	--------	-------------	-------------
At 30 September 2024	26,871	898,083	924,954
	--------	-------------	-------------

6. Debtors

	2025	2024
	£	£
Trade debtors	221,886	250,949
Other debtors	59,897	24,362
	----------	----------
	281,783	275,311
	----------	----------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	161,846	148,413
Corporation tax	21,700	51,350
Social security and other taxes	12,405	24,033
Other creditors	5,502	5,874
	----------	----------
	201,453	229,670
	----------	----------