CO-OPR8 Investments Limited - Limited company accounts 25.1

REGISTERED NUMBER: 03952131 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

CO-OPR8 INVESTMENTS LIMITED

Page

Company Information

1

Report of the Directors

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

6

DIRECTORS:

A H M Adam

A D Parkin

SECRETARY:

A D Parkin

REGISTERED OFFICE:

79 Savile Road

Methley

Leeds

West Yorkshire

LS26 9HX

REGISTERED NUMBER:

03952131 (England and Wales)

ACCOUNTANTS:

S J Kilshaw Partners Ltd

17 Hope Street Yard

Hope Street

Cambridge

Cambridgeshire

CB1 3NA

The directors present their report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITY

The company is now dormant pending its intended closure/dissolution.

REVIEW OF BUSINESS

The assets of the company are all currently held in cash. The Directors have had advice that the administrative costs of a Members Voluntary Liquidation are in the region of £20,000 as the company has 597 shareholders, a good number of whom are not contactable. It is hoped that Director A D Parkin will circulate shareholders shortly with an offer to purchase the holdings of smaller shareholders, half of whom own 2,000 shares or fewer. It is hoped that such a reduction in shareholder numbers will make the closure of the company a more practical proposition going forward.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

A H M Adam

A D Parkin

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A D Parkin - Director

31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CO-OPR8 Investments Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of CO-OPR8 Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CO-OPR8 Investments Limited and state those matters that we have agreed to state to the Board of Directors of CO-OPR8 Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CO-OPR8 Investments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CO-OPR8 Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CO-OPR8 Investments Limited. You consider that CO-OPR8 Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CO-OPR8 Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

S J Kilshaw Partners Ltd

17 Hope Street Yard

Hope Street

Cambridge

Cambridgeshire

CB1 3NA

31 May 2026

TURNOVER

-

Administrative expenses

1,689

1,648

OPERATING LOSS

(1,689

)

(1,648

)

Interest receivable and similar income

1,712

2,201

PROFIT BEFORE TAXATION

23

553

Tax on profit

4

-

PROFIT FOR THE FINANCIAL YEAR

23

553

CURRENT ASSETS

Cash at bank

96,468

96,445

CREDITORS

Amounts falling due within one year

5

(600

)

(600

)

NET CURRENT ASSETS

95,868

95,845

TOTAL ASSETS LESS CURRENT
LIABILITIES

95,868

95,845

CAPITAL AND RESERVES

Called up share capital

175,198

Share premium

1,598,026

Capital redemption reserve

1

Retained earnings

(1,677,357

)

(1,677,380

)

SHAREHOLDERS' FUNDS

95,868

95,845

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 31 May 2026 and were signed on its behalf by:

A D Parkin - Director

1.	STATUTORY INFORMATION

CO-OPR8 Investments Limited 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.

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 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.

Fixed asset investments

Fixed asset investments are stated at historical cost less provision for any diminution in value.

Current asset investments

Current asset investments are held at market value.

3.	EMPLOYEES AND DIRECTORS

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

4.

TAXATION

No liability to UK corporation tax arose on ordinary activities for the year ended 31 August 2025 nor for the year ended 31 August 2024.

The company has accumulated capital losses of £1,231,426 (2024 : £1,231,426) which can be used to relieve future taxable gains. No deferred tax asset has been recognised in respect of this capital loss on the basis that it can be regarded as more likely than not that there will not be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Other creditors

600

6.	ULTIMATE CONTROLLING PARTY

The directors consider that no one single individual has overall control due to the large number of small shareholders in the company.