REGISTERED NUMBER: 08059646 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

COOPER NIMMO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J S Strickland

Miss H B Akeroyd

REGISTERED OFFICE:

237 Church Street

Blackpool

Lancashire

FY1 3PB

REGISTERED NUMBER:

08059646 (England and Wales)

ACCOUNTANTS:

Xeinadin

17 St Peters Place

Fleetwood

Lancashire

FY7 6EB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,097

4,129

3,097

4,129

CURRENT ASSETS

Stocks

6

46,396

36,556

Debtors

7

239,370

148,751

Cash at bank and in hand

157,546

17,210

443,312

202,517

CREDITORS

Amounts falling due within one year

8

(445,476

)

(204,953

)

NET CURRENT LIABILITIES

(2,164

)

(2,436

)

TOTAL ASSETS LESS CURRENT LIABILITIES

933

1,693

PROVISIONS FOR LIABILITIES

(708

)

(1,024

)

NET ASSETS

225

669

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

90

90

Retained earnings

35

479

SHAREHOLDERS' FUNDS

225

669

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

Mrs J S Strickland - Director

1.	STATUTORY INFORMATION

Cooper Nimmo 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Stocks

Work in progress is valued on a contract by contract basis by applying the proportion of work completed on each contract to the average selling price for that type of work.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The company has at its disposal a lengthy and consistent record of strong cash generation which is more than sufficient to meet its day-to-day working capital requirements. The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future and for at least 12 months from the date that these Financial statements are approved. Therefore, the company continues to adopt the going concern basis in preparing the Financial statements

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

22,200

AMORTISATION

At 1 May 2025

and 30 April 2026

22,200

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 May 2025

and 30 April 2026

38,177

DEPRECIATION

At 1 May 2025

34,048

Charge for year

1,032

At 30 April 2026

35,080

NET BOOK VALUE

At 30 April 2026

3,097

At 30 April 2025

4,129

6.

STOCKS

2026

2025

£

£

Work-in-progress

46,396

36,556

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

26,392

29,380

Other debtors

3,504

-

Directors' current accounts

156,616

89,249

Tax

52,858

30,122

239,370

148,751

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

19,175

79,428

Tax

59,565

83,131

Social security and other taxes

2,377

3,108

VAT

53,239

26,906

Other creditors

302,601

782

Accruals and deferred income

8,519

11,598

445,476

204,953

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Mrs J S Strickland

Balance outstanding at start of year

66,156

44,622

Amounts advanced

82,060

101,768

Amounts repaid

(39,234

)

(80,234

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

108,982

66,156

Miss H B Akeroyd

Balance outstanding at start of year

23,093

-

Amounts advanced

62,775

103,327

Amounts repaid

(38,234

)

(80,234

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47,634

23,093

The loan to the directors was unsecured and repayable on demand. Interest is payable at the HMRC rate applicable to beneficial loan arrangements.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £77,000 (2025 - £160,000) were paid to the directors .