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Company No: 02086367 (England and Wales)

# PETER COOPER LIMITED

### Annual Report and Unaudited Financial Statements
For the financial year ended 31 December 2025

PETER COOPER LIMITED

## Annual Report and Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

PETER COOPER LIMITED

## DIRECTORS' REPORT

For the financial year ended 31 December 2025
PETER COOPER LIMITED

## DIRECTORS' REPORT (continued)

For the financial year ended 31 December 2025

The directors present their annual report and the unaudited financial statements of the Company for the financial year ended 31 December 2025.

PRINCIPAL ACTIVITIES

The principal activity of the Company during the financial year was removals and storage.

DIRECTORS

The directors, who served during the financial year and to the date of this report except as noted, were as follows:

J D Cooper |
L J Cooper |

This Directors' Report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption provided by section 415A of the Companies Act 2006.

Approved by the Board of Directors and signed on its behalf by:

L J Cooper Director |

04 June 2026

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PETER COOPER LIMITED

For the financial year ended 31 December 2025

## ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PETER COOPER LIMITED (continued)

For the financial year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Peter Cooper Limited for the financial year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, the Balance Sheet and the related notes 1 to 9 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 at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Peter Cooper Limited, as a body, in accordance with the terms of our engagement letter dated 26 February 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Peter Cooper Limited and state those matters that we have agreed to state to the Board of Directors of Peter Cooper Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Peter Cooper Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Peter Cooper 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 loss of Peter Cooper Limited. You consider that Peter Cooper Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Peter Cooper 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.

Francis Clark LLP
Chartered Accountants

Towngate House
2-8 Parkstone Road
Poole
Dorset BH15 2PW

04 June 2026

PETER COOPER LIMITED

## STATEMENT OF INCOME AND RETAINED EARNINGS

For the financial year ended 31 December 2025
PETER COOPER LIMITED

## STATEMENT OF INCOME AND RETAINED EARNINGS (continued)

For the financial year ended 31 December 2025

|  | 2025 |  | 2024
|  | £ |  | £
Turnover |  | 1,035,642 |  | 1,084,513
Cost of sales |  | ( 607,112) |  | ( 598,390)
Gross profit |  | 428,530 |  | 486,123
Administrative expenses |  | ( 455,193) |  | ( 418,008)
Operating (loss)/profit |  | ( 26,663) |  | 68,115
Interest receivable and similar income |  | 4,238 |  | 4,955
Interest payable and similar expenses |  | ( 1,072) |  | ( 2,140)
(Loss)/profit before taxation |  | ( 23,497) |  | 70,930
Tax on (loss)/profit |  | 6,708 |  | ( 29,677)
(Loss)/profit for the financial year |  | ( 16,789) |  | 41,253
Retained earnings at the beginning of financial year |  | 594,043 |  | 591,290
(Loss)/profit for the financial year |  | ( 16,789) |  | 41,253
Dividends declared and paid |  | ( 36,000) |  | ( 38,500)
Retained earnings at the end of financial year |  | 541,254 |  | 594,043

PETER COOPER LIMITED

## BALANCE SHEET

As at 31 December 2025
PETER COOPER LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 256,083 |  | 259,811
|  | 256,083 |  | 259,811
Current assets |  |  |  |
Stocks |  | 17,892 |  | 11,892
Debtors | 5 | 164,584 |  | 159,063
Cash at bank and in hand |  | 295,565 |  | 380,555
|  | 478,041 |  | 551,510
Creditors: amounts falling due within one year | 6 | ( 130,837) |  | ( 147,228)
Net current assets |  | 347,204 |  | 404,282
Total assets less current liabilities |  | 603,287 |  | 664,093
Creditors: amounts falling due after more than one year | 7 | ( 6,667) |  | ( 5,402)
Provision for liabilities |  | ( 55,266) |  | ( 64,548)
Net assets |  | 541,354 |  | 594,143
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 541,254 |  | 594,043
Total shareholders' funds |  | 541,354 |  | 594,143

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A – small entities.

The financial statements of Peter Cooper Limited (registered number: 02086367) were approved and authorised for issue by the Board of Directors on 04 June 2026. They were signed on its behalf by:

L J Cooper Director |

PETER COOPER LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
PETER COOPER LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Peter Cooper Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 29 Gordleton Park, Sway Road, Lymington, SO41 8JD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of removals and storage services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when the provision of services is carried out.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 10 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery | 20 % reducing balance
Vehicles | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 21 |  | 19

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 100,000 |  | 100,000
At 31 December 2025 | 100,000 |  | 100,000
Accumulated amortisation |  |  |
At 01 January 2025 | 100,000 |  | 100,000
At 31 December 2025 | 100,000 |  | 100,000
Net book value |  |  |
At 31 December 2025 | 0 |  | 0
At 31 December 2024 | 0 |  | 0

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 167,911 |  | 558,040 |  | 725,951
Additions | 0 |  | 46,136 |  | 46,136
Disposals | 0 |  | ( 32,990) |  | ( 32,990)
At 31 December 2025 | 167,911 |  | 571,186 |  | 739,097
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 146,657 |  | 319,483 |  | 466,140
Charge for the financial year | 4,251 |  | 29,038 |  | 33,289
Disposals | 0 |  | ( 16,415) |  | ( 16,415)
At 31 December 2025 | 150,908 |  | 332,106 |  | 483,014
Net book value |  |  |  |  |
At 31 December 2025 | 17,003 |  | 239,080 |  | 256,083
At 31 December 2024 | 21,254 |  | 238,557 |  | 259,811

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 124,919 |  | 112,551
Corporation tax | 0 |  | 7,803
Other debtors | 39,665 |  | 38,709
| 164,584 |  | 159,063

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 5,402 |  | 10,372
Trade creditors | 56,333 |  | 60,940
Corporation tax | 2,574 |  | 0
Other taxation and social security | 52,401 |  | 56,850
Obligations under finance leases and hire purchase contracts | 5,000 |  | 2,840
Other creditors | 9,127 |  | 16,226
| 130,837 |  | 147,228

Obligations under finance leases and hire purchase contracts are secured against the company assets to which it relates.

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 5,402
Obligations under finance leases and hire purchase contracts | 6,667 |  | 0
| 6,667 |  | 5,402

Obligations under finance leases and hire purchase contracts are secured against the company assets to which it relates.

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
35 A ordinary shares of £ 1.00 each | 35 |  | 35
35 B ordinary shares of £ 1.00 each | 35 |  | 35
15 C ordinary shares of £ 1.00 each | 15 |  | 15
10 D ordinary shares of £ 1.00 each | 10 |  | 10
5 E ordinary shares of £ 1.00 each | 5 |  | 5
| 100 |  | 100

#### 9. Financial commitments

Commitments

Capital commitments are as follows:

| 2025 |  | 2024
| £ |  | £
Contracted for but not provided for: |  |  |
Other | 95,150 |  | 95,150

PETER COOPER LIMITED

## DETAILED PROFIT AND LOSS ACCOUNT

For the financial year ended 31 December 2025
PETER COOPER LIMITED

## DETAILED PROFIT AND LOSS ACCOUNT (continued)

For the financial year ended 31 December 2025

| 2025 |  | 2024
| £ |  | £
Turnover |  |  |
Sales | 1,035,642 |  | 1,084,513
Cost of sales |  |  |
Purchases | ( 88,453) |  | ( 94,788)
Wages and salaries | ( 507,894) |  | ( 491,394)
Pensions | ( 10,325) |  | ( 10,228)
Sub contract labour | ( 440) |  | ( 1,980)
| (607,112) |  | (598,390)
Gross profit | 428,530 |  | 486,123
Gross profit percentage | 41.38% |  | 44.82%
Administrative expenses |  |  |
Directors' salaries | ( 9,096) |  | ( 9,096)
Directors' employers NI | 0 |  | ( 282)
Directors' pensions | ( 11,990) |  | ( 13,941)
Staff training and welfare | 0 |  | ( 1,255)
Rent | ( 105,005) |  | ( 104,521)
Rates and water | ( 37,250) |  | ( 43,377)
Light and heat | ( 9,109) |  | ( 6,601)
Refuse collection and cleaning | ( 3,727) |  | ( 3,195)
Internet, telephone and fax | ( 10,745) |  | ( 9,709)
Printing, postage and stationery | ( 5,240) |  | ( 5,674)
Bank charges | ( 6,512) |  | ( 6,082)
Subscriptions | ( 6,361) |  | ( 6,976)
Insurance | ( 35,521) |  | ( 33,609)
Depreciation | ( 33,289) |  | ( 2,684)
Motor and travel expenses | ( 138,986) |  | ( 138,393)
Gain/(loss) on sale of assets | 425 |  | ( 1,845)
Repairs and maintenance | ( 24,131) |  | ( 13,570)
Accountancy fees | ( 3,154) |  | ( 5,600)
Legal and professional fees | ( 8,152) |  | ( 2,898)
Advertising and PR | ( 5,104) |  | ( 6,276)
Sundry expenses | ( 2,246) |  | ( 2,424)
| (455,193) |  | (418,008)
Operating (loss)/profit | ( 26,663) |  | 68,115
Interest receivable and similar income |  |  |
Bank interest receivable | 4,061 |  | 4,955
Other interest receivable | 177 |  | 0
| 4,238 |  | 4,955
Interest payable and similar expenses |  |  |
Bank interest payable | ( 276) |  | ( 532)
Hire purchase interest payable | ( 796) |  | ( 1,608)
| (1,072) |  | (2,140)
(Loss)/profit before taxation | ( 23,497) |  | 70,930