REGISTERED NUMBER: 01944715 (England and Wales)

Unaudited Financial Statements

for the Period

1 March 2025 to 25 November 2025

for

Coopers Chemist Redcar Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J V Evans

N D S Sangha

K A Simpson

REGISTERED OFFICE:

112 High Street

Marske By The Sea

Redcar

Cleveland

TS11 7BA

REGISTERED NUMBER:

01944715 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

122,024

133,032

Investments

5

147,089

147,089

Investment property

6

100,000

130,000

369,113

410,121

CURRENT ASSETS

Stocks

7

71,746

56,647

Debtors

8

322,583

364,521

Cash at bank and in hand

109,221

44,156

503,550

465,324

CREDITORS

Amounts falling due within one year

9

232,889

218,557

NET CURRENT ASSETS

270,661

246,767

TOTAL ASSETS LESS CURRENT LIABILITIES

639,774

656,888

CAPITAL AND RESERVES

Called up share capital

10

15,052

15,052

Share premium

231,190

231,190

Retained earnings

393,532

410,646

SHAREHOLDERS' FUNDS

639,774

656,888

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 Redcar 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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Investments in associates

Investments in associates are measured at cost less impairment.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 14 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

and 25 November 2025

257,136

97,649

26,939

8,890

390,614

DEPRECIATION

At 1 March 2025

138,165

94,600

15,927

8,890

257,582

Charge for period

7,874

775

2,359

-

11,008

At 25 November 2025

146,039

95,375

18,286

8,890

268,590

NET BOOK VALUE

At 25 November 2025

111,097

2,274

8,653

-

122,024

At 28 February 2025

118,971

3,049

11,012

-

133,032

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

undertaking

£

COST

At 1 March 2025

and 25 November 2025

147,089

NET BOOK VALUE

At 25 November 2025

147,089

At 28 February 2025

147,089

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

Associated company

Clevechem Limited

Registered office: Redcar Primary Care Hospital, West Dyke Road, Redcar, Cleveland, TS10 4NW

Nature of business:

%

Class of shares:

holding

Ordinary

48.78

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

130,000

Revaluations

(30,000

)

At 25 November 2025

100,000

NET BOOK VALUE

At 25 November 2025

100,000

At 28 February 2025

130,000

Fair value at 25 November 2025 is represented by:

£

Valuation in 2015

(50,609

)

Valuation in 2022

(30,000

)

Valuation in 2023

10,000

Valuation in 2025

(30,000

)

Cost

200,609

100,000

The property was valued on an open market basis by the directors.

7.

STOCKS

2025

2025

£

£

Stocks

71,746

56,647

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

96,188

100,512

Amounts owed by group undertakings

220,205

256,282

VAT

-

7,243

Prepayments

6,190

484

322,583

364,521

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

109,537

117,026

Amounts owed to group undertakings

41,087

96,268

Social security and other taxes

-

2,915

VAT

1,411

-

Accrued expenses

80,854

2,348

232,889

218,557

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2025

value:

£

£

15,052

Ordinary

1

15,052

15,052

11.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments not included in the statement of financial position is £359,370 (28 February 2025 - £395,010). This relates to operating lease commitments.

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.