Paul Cooper & Sons Limited - Filleted accounts

Paul Cooper & Sons Limited
Registered number:		05300727
Statement of Financial Position
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		11,014			14,686

Current assets
Stocks		3,500			3,500
Debtors	4	8,553			3,886
Cash at bank and in hand		318,360			343,016
		330,413			350,402

Creditors: amounts falling due within one year	5	(16,181)			(26,637)

Net current assets			314,232			323,765

Total assets less current liabilities			325,246			338,451


Provisions for liabilities			(2,093)			(3,251)


Net assets			323,153			335,200

Capital and reserves
Called up share capital			1			1
Profit and loss account			323,152			335,199

Shareholder's funds			323,153			335,200

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 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.




P Cooper
Director
Approved by the board on 7 May 2026

Paul Cooper & Sons Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	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:

	Plant and machinery	25% reducing balance

	Inventories
	Inventories 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, 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. 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.



2	Employees and directors		2025		2024
Number				Number

	Average number of directors and persons employed by the company		4		4


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				40,501
	At 30 November 2025				40,501

	Depreciation
	At 1 December 2024				25,815
	Charge for the year				3,672
	At 30 November 2025				29,487

	Net book value
	At 30 November 2025				11,014
	At 30 November 2024				14,686




4	Debtors		2025		2024
£				£

	Prepayments		6,349		-
	Other debtors		2,204		3,886
			8,553		3,886


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

	Trade creditors		2,218		940
	Accruals		2,569		2,511
	Corporation tax		5,720		19,063
	Other taxes and social security costs		-		9
	Other creditors		5,674		4,114
			16,181		26,637


6	Other information

	Paul Cooper & Sons Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 Pine Drive
	Blackwater
	Camberley
	GU17 9BG