REGISTERED NUMBER: 13501363 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Lark Cooper Holdings Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

M J Rowley

REGISTERED OFFICE:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

13501363 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Investments

4

130

130

CURRENT ASSETS

Debtors

5

62,711

10,422

Cash at bank and in hand

569

1,030

63,280

11,452

CREDITORS

Amounts falling due within one year

6

63,310

11,482

NET CURRENT LIABILITIES

(30

)

(30

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100

100

CAPITAL AND RESERVES

Called up share capital

100

100

SHAREHOLDERS' FUNDS

100

100

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

M J Rowley - Director

1.	STATUTORY INFORMATION

Lark Cooper Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about Lark Cooper Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

Cost

At 1 August 2024

and 31 July 2025

80

50

130

Net book value

At 31 July 2025

80

50

130

At 31 July 2024

80

50

130

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Amounts owed by group undertakings

-

1,450

Other debtors

62,711

8,972

62,711

10,422

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Amounts owed to group undertakings

46,812

11,062

Taxation and social security

15,994

-

Other creditors

504

420

63,310

11,482

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31/7/25

31/7/24

£

£

M J Rowley

Balance outstanding at start of year

8,884

-

Amounts advanced

46,820

60,725

Amounts repaid

(8,884

)

(51,841

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

46,820

8,884

The above loan to the director attracts interest at HMRC's official rate of interest and has no fixed repayment terms. Interest of £722 (2024 - £nil) has been charged this year.

8.	RELATED PARTY DISCLOSURES

Lark Cooper Ltd

Subsidiary company

A loan exists between the company and its subsidiary Lark Cooper Ltd. At 31 July 2025, the company owed £46,762 to Lark Cooper Ltd (2024 - £11,062). The loan is interest free and has no fixed repayment terms.

LC Red Ltd

Associate company

A loan exists between the company and its associate LC Red Ltd. At 31 July 2025, the company owed £50 to (2024 - (£1,450)) to LC Red Ltd. The loan is interest free and has no fixed repayment terms.