REGISTERED NUMBER: 04034616 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

K & R Cooper Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K R Cooper

R C Cooper

SECRETARY:

R C Cooper

REGISTERED OFFICE:

8 The Waltons

Chester

Cheshire

CH4 7EA

REGISTERED NUMBER:

04034616 (England and Wales)

ACCOUNTANTS:

Craven Dalton

PO Box 284

Wirral

CH29 9GW

BANKERS:

HSBC

47 High Street

Nantwich

Cheshire

CW5 5DB

FIXED ASSETS

Tangible assets

4

2,212

3,018

CURRENT ASSETS

Debtors

5

6,284

6,284

Investments

6

180,290

182,840

Cash at bank

14,828

32,603

201,402

221,727

CREDITORS

Amounts falling due within one year

7

3,031

5,819

NET CURRENT ASSETS

198,371

215,908

TOTAL ASSETS LESS CURRENT LIABILITIES

200,583

218,926

PROVISIONS FOR LIABILITIES

420

573

NET ASSETS

200,163

218,353

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

200,143

218,333

SHAREHOLDERS' FUNDS

200,163

218,353

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

R C Cooper - Director

1.	STATUTORY INFORMATION

K & R Cooper 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.

Turnover

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

Tangible fixed assets

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

Improvements to property

-

15% on reducing balance

Plant and machinery

-

33% on cost, 15% on reducing balance and 10% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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.

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

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2024

23,462

6,620

5,064

3,164

38,310

Additions

-

-

-

469

469

At 31 July 2025

23,462

6,620

5,064

3,633

38,779

DEPRECIATION

At 1 August 2024

22,013

6,062

4,837

2,380

35,292

Charge for year

217

84

34

940

1,275

At 31 July 2025

22,230

6,146

4,871

3,320

36,567

NET BOOK VALUE

At 31 July 2025

1,232

474

193

313

2,212

At 31 July 2024

1,449

558

227

784

3,018

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Tax

6,284

6,284

6.	CURRENT ASSET INVESTMENTS

The company has invested in a Prudential Protective Growth Bond. This is reflected in current asset investments at cost net of management charges. The latest in year current bond valuation was £260,725 (2024 - £250,294).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

73

-

Social security and other taxes

85

110

Directors' current accounts

938

3,774

Accrued expenses

1,935

1,935

3,031

5,819

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.7.25

31.7.24

£

£

K R Cooper and R C Cooper

Balance outstanding at start of year

(3,774

)

(8,416

)

Amounts advanced

4,036

14,842

Amounts repaid

(1,200

)

(10,200

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(938

)

(3,774

)

During the year the company paid dividends to the shareholders K R Cooper and R C Cooper totalling £500 each (2024 - £5,000 each).