COOPER & HALL LTD Accounts






COOPER & HALL LTD

	Company No. 05826894
		Information for Filing with The Registrar
		31 March 2026

The Directors present their report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was quantity surveying.




Directors

The Directors who served at any time during the year were as follows:

P. Cooper
G. Hall
T. Hornsey
S.J. McMillan
I. Wilcock





































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

P. Cooper
Company Secretary
20 May 2026

at	31 March 2026
Company No.		05826894	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		4	5,818	8,541


				5,818	8,541
Current assets
	Stocks		5	8,745	17,760
	Debtors		6	295,914	300,585

	Cash at bank and in hand			358,990	334,194
				663,649	652,539
Creditors: Amount falling due within one year			7	(254,711)	(178,128)
Net current assets				408,938	474,411
Total assets less current liabilities				414,756	482,952

Provisions for liabilities
	Deferred taxation			(1,455)	(1,623)

Net assets				413,301	481,329

Capital and reserves
	Called up share capital			966	966
	Share premium account		9	13,153	13,153


	Profit and loss account		9	399,182	467,210

Total equity				413,301	481,329



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 20 May 2026 and signed on its behalf by:
P. Cooper
Director
20 May 2026

for the year ended 31 March 2026

General information

COOPER & HALL LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05826894

Its registered office is:

Its trading address is:

York House

Tadcaster Enterprise Park

Station Road

TADCASTER

LS24 9JF

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover represents amounts receivable for services provided in the period, stated net of value added tax.

Revenue from professional services is recognised as the service is provided, by reference to the stage of completion of the contract activity at the reporting date. The stage of completion is assessed based on the proportion of work performed, using time incurred and/or agreed milestones as appropriate.

Where the outcome of a contract cannot be estimated reliably, revenue is recognised only to the extent of recoverable costs incurred.

Amounts invoiced in advance of work performed are recognised as deferred income. Amounts recognised as revenue in excess of amounts invoiced are included within accrued income.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% Straight Line

Furniture, fittings and equipment

20% Straight Line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Work in progress

Work in progress represents the value of services performed at the reporting date which have not yet been invoiced to clients.

It is measured at the lower of cost and net realisable value. Cost includes direct labour and attributable overheads based on the stage of completion of individual assignments.

Where payments on account or amounts invoiced exceed the value of work performed, the excess is recognised as deferred income.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	13	13

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 April 2025	43,746	43,746
		Additions	1,010	1,010


		Disposals	(845)	(845)
		At 31 March 2026	43,911	43,911
		Depreciation
		At 1 April 2025	35,205	35,205
		Charge for the year	3,733	3,733


		Disposals	(845)	(845)
		At 31 March 2026	38,093	38,093
		Net book values
		At 31 March 2026	5,818	5,818
		At 31 March 2025	8,541	8,541

5	Stocks
			2026	2025
			£	£

		Work in progress	8,745	17,760

			8,745	17,760

6	Debtors
			2026	2025
			£	£
		Trade debtors	247,252	218,220





		Other debtors	13,875	13,875
		Prepayments and accrued income	34,787	68,490
			295,914	300,585

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	3,322	4,265

		Taxes and social security	134,203	91,962
		Loans from directors	3,851	4,063
		Other creditors	4,840	238
		Accruals and deferred income	108,495	77,600
			254,711	178,128

Share Capital

900 Ordinary A £1.00 Shares, 6 Ordinary B £1.00 Shares and 60 Ordinary £1.00 C Shares allocated, called up and fully paid:

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.