Coop Taylor Ltd - Filleted accounts

Registered number

07173903

Coop Taylor Ltd

Filleted Accounts

31 July 2025

Coop Taylor Ltd
Registered number:		07173903
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		714,018			713,994

Current assets
Debtors	4	1,843			6,164
Investments held as current assets	5	2			2
Cash at bank and in hand		1,516			346
		3,361			6,512

Creditors: amounts falling due within one year	6	(462,304)			(478,452)

Net current liabilities			(458,943)			(471,940)

Total assets less current liabilities			255,075			242,054

Creditors: amounts falling due after more than one year	7		(43,481)			(42,456)



Net assets			211,594			199,598

Capital and reserves
Called up share capital			1			1
Revaluation reserve	8		197,095			197,095
Profit and loss account			14,498			2,502

Shareholder's funds			211,594			199,598

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr T Taylor
Director
Approved by the board on 17 April 2026

Coop Taylor Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	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
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles	over 4 years
	Leasehold land and buildings	over the lease term

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 August 2024	713,827		666		714,493
	Additions	-		191		191
	At 31 July 2025	713,827		857		714,684

	Depreciation
	At 1 August 2024	-		499		499
	Charge for the year	-		167		167
	At 31 July 2025	-		666		666

	Net book value
	At 31 July 2025	713,827		191		714,018
	At 31 July 2024	713,827		167		713,994


4	Debtors			2025		2024
£					£

	Trade debtors			1,572		588
	Other debtors			271		5,576
				1,843		6,164


5	Investments held as current assets			2025		2024
£					£
	Fair value
	Unlisted investments			2		2



6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			1,077		3,895
	Taxation and social security costs			(590)		(136)
	Other creditors			461,817		474,693
				462,304		478,452


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			43,481		42,456


8	Revaluation reserve			2025		2024
£					£

	At 1 August 2024			197,095		197,095

	At 31 July 2025			197,095		197,095


9	Other information

	Coop Taylor Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	47 St Georges Estate
	Washington
	NE38 9AU