REGISTERED NUMBER: 08594387 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

R & G Cooper Properties Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Investment property

5

995,327

995,327

Current assets

Debtors

6

17,359

14,404

Cash at bank

46,822

29,890

64,181

44,294

Creditors

Amounts falling due within one year

7

(113,364

)

(64,048

)

Net current liabilities

(49,183

)

(19,754

)

Total assets less current liabilities

946,144

975,573

Creditors

Amounts falling due after more than one year

8

(59,986

)

(70,449

)

Provisions for liabilities

(197,500

)

(197,500

)

Net assets

688,658

707,624

Capital and reserves

Called up share capital

2

2

Revaluation reserve

9

592,500

592,500

Retained earnings

96,156

115,122

688,658

707,624

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mr G J Cooper - Director

1.	Statutory information

R & G Cooper Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08594387

Registered office:

Mobbs Way

Lowestoft

Suffolk

NR32 3AL

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Tangible fixed assets

Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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.

Freehold property has not been depreciated.

4.	Employees and directors

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

5.	Investment property

Total

£

Cost

At 1 August 2024

and 31 July 2025

995,327

Net book value

At 31 July 2025

995,327

At 31 July 2024

995,327

Included within the net book value of investment properties is £995,327 in respect of freehold land and buildings

Revaluation

The company's investment properties were revalued on 31 July 2020 by Steel & Co independent valuers. The directors consider this valuation appropriate at 31 July 2025.

6.

Debtors: amounts falling due within one year

2025

2024

as restated

£

£

Trade debtors

8,400

7,650

Other debtors

8,959

6,754

17,359

14,404

7.

Creditors: amounts falling due within one year

2025

2024

as restated

£

£

Bank loans and overdrafts

9,504

8,545

Amounts owed to group undertakings

-

4,300

Taxation and social security

3,539

913

Other creditors

100,321

50,290

113,364

64,048

The bank loan is secured by a fixed and floating charge over the assets of the company.

8.

Creditors: amounts falling due after more than one year

2025

2024

as restated

£

£

Bank loans

59,986

70,449

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

21,970

27,725

The bank loan is secured by a fixed and floating charge over the assets of the company.

9.

Reserves

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

592,500

Profit and loss account - This reserve records distributable retained earnings and accumulated losses.