REGISTERED NUMBER: 01346342 (England and Wales)

Unaudited Financial Statements

for the Period

1 March 2025 to 25 November 2025

for

Coopers Chemist Marske Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P I Brady

N D S Sangha

K A Simpson

REGISTERED OFFICE:

112 High Street

Marske-By-The-Sea

Redcar

Cleveland

TS11 7BA

REGISTERED NUMBER:

01346342 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

18,546

11,627

Investments

5

1,689,660

1,689,660

1,708,206

1,701,287

CURRENT ASSETS

Stocks

6

165,973

122,719

Debtors

7

311,183

248,409

Cash at bank and in hand

186,499

66,194

663,655

437,322

CREDITORS

Amounts falling due within one year

8

1,109,429

878,208

NET CURRENT LIABILITIES

(445,774

)

(440,886

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,262,432

1,260,401

CREDITORS

Amounts falling due after more than one year

9

200,000

200,000

NET ASSETS

1,062,432

1,060,401

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

1,062,332

1,060,301

SHAREHOLDERS' FUNDS

1,062,432

1,060,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 25 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 25 November 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 11 August 2026 and were signed on its behalf by:

N D S Sangha - Director

1.	STATUTORY INFORMATION

Coopers Chemist Marske 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Coopers Chemist Marske Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Long leasehold

-

10% on cost

Fixtures and fittings

-

20% on cost

Investments in subsidiaries

Investments in subsidiaries and associates are measured at cost less impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit and loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease,

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 28 (2025 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

leasehold

fittings

Totals

£

£

£

COST

At 1 March 2025

94,351

70,043

164,394

Additions

-

10,622

10,622

At 25 November 2025

94,351

80,665

175,016

DEPRECIATION

At 1 March 2025

87,324

65,443

152,767

Charge for period

721

2,982

3,703

At 25 November 2025

88,045

68,425

156,470

NET BOOK VALUE

At 25 November 2025

6,306

12,240

18,546

At 28 February 2025

7,027

4,600

11,627

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 25 November 2025

1,689,660

NET BOOK VALUE

At 25 November 2025

1,689,660

At 28 February 2025

1,689,660

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Coopers Chemist Gt Ayton Limited

Registered office: 112 High Street, Marske by The Sea, Redcar, TS11 7BA

Nature of business:

%

Class of shares:

holding

Ordinary

50.00

Coopers Chemist Redcar Limited

Registered office: 112 High Street, Marske by The Sea, Redcar, TS11 7BA

Nature of business:

%

Class of shares:

holding

Ordinary

100.00

Park Avenue Pharmacy Limited

Registered office: 10 Park Avenue, Redcar, TS10 3JZ

Nature of business:

%

Class of shares:

holding

Ordinary

100.00

The directors have carried out an impairment review of its investments in subsidiary companies, having taken professional advice over the valuation of pharmacy businesses under current market conditions.

6.

STOCKS

2025

2025

£

£

Stocks

165,973

122,719

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

201,655

164,209

Amounts owed by group undertakings

4,098

82,362

Prepayments and accrued income

105,430

1,838

311,183

248,409

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

200,853

208,078

Amounts owed to group undertakings

734,291

641,332

Social security and other taxes

5,405

15,105

VAT

25,416

9,806

Other creditors

245

-

Accrued expenses

143,219

3,887

1,109,429

878,208

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

£

£

Preference shares

200,000

200,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2025

value:

£

£

100

Ordinary

1

100

100

11.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments not included in the accounts is £36,553 (28 February 2025 - £66,460).

12.	PARENT UNDERTAKING

The company's parent company is Coopers Healthcare Group Limited, who's registered office is 4 Hadrian Way, Ingleby Barwick, Stockton-on-Tees, TS17 5LN.