REGISTERED NUMBER: 12248615 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Cooper James Property Consultants Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A B James

Mrs H J James

REGISTERED OFFICE:

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

REGISTERED NUMBER:

12248615 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

FIXED ASSETS

Tangible assets

4

36,852

18,294

CURRENT ASSETS

Debtors

5

11,749

27,782

Cash at bank

23,461

30,086

35,210

57,868

CREDITORS

Amounts falling due within one year

6

26,016

34,141

NET CURRENT ASSETS

9,194

23,727

TOTAL ASSETS LESS CURRENT LIABILITIES

46,046

42,021

CREDITORS

Amounts falling due after more than one year

7

(36,782

)

(18,481

)

PROVISIONS FOR LIABILITIES

(9,213

)

(2,833

)

NET ASSETS

51

20,707

CAPITAL AND RESERVES

Called up share capital

30

30

Retained earnings

21

20,677

51

20,707

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

Mr A B James - Director

1.	STATUTORY INFORMATION

Cooper James Property Consultants 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.

The financial statements have been prepared on a going concern basis which assumes the continued support of the company's directors and bankers.

Revenue

Turnover represents net invoices sale of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on cost and 15% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

36,043

Additions

43,409

Disposals

(32,675

)

At 31 October 2025

46,777

DEPRECIATION

At 1 November 2024

17,749

Charge for year

6,880

Eliminated on disposal

(14,704

)

At 31 October 2025

9,925

NET BOOK VALUE

At 31 October 2025

36,852

At 31 October 2024

18,294

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 November 2024

32,675

Additions

43,010

Disposals

(32,675

)

At 31 October 2025

43,010

DEPRECIATION

At 1 November 2024

14,704

Charge for year

6,452

Eliminated on disposal

(14,704

)

At 31 October 2025

6,452

NET BOOK VALUE

At 31 October 2025

36,558

At 31 October 2024

17,971

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,749

15,387

Other debtors

-

12,395

11,749

27,782

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,177

1,148

Hire purchase contracts

5,952

5,320

Trade creditors

1,200

1,420

Taxation and social security

16,698

25,822

Other creditors

989

431

26,016

34,141

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

32,097

12,619

Other creditors

4,685

5,862

36,782

18,481

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

Mr A B James

Balance outstanding at start of year

12,395

150

Amounts advanced

18,591

34,750

Amounts repaid

(31,957

)

(22,505

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(971

)

12,395

Mrs H J James

Balance outstanding at start of year

(431

)

(1,681

)

Amounts advanced

43,913

29,750

Amounts repaid

(43,500

)

(28,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(18

)

(431

)

The director's overdrawn loan account is interest free and was repaid within 9 months of the company's financial year end.