Company No: 16340236 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Nicola Cooper (Appointed 25 March 2025)
	Matthew Cooper (Appointed 25 March 2025)

REGISTERED OFFICE	Unit 2f
	Ings Lane York Business Park
	York
	United Kingdom

COMPANY NUMBER

16340236 (England and Wales)

ACCOUNTANT	Morrell Middleton Ltd
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

	Note	31.03.2026
		£
Fixed assets
Tangible assets	3	631,263
		631,263
Current assets
Debtors	4	4,256
Cash at bank and in hand	5	2,082
		6,338
Creditors: amounts falling due within one year	6	( 71,054)
Net current liabilities		(64,716)
Total assets less current liabilities		566,547
Creditors: amounts falling due after more than one year	7	( 571,643)
Net liabilities		( 5,096)
Capital and reserves
Called-up share capital	9	1,000
Profit and loss account		( 6,096 )
Total shareholders' deficit		( 5,096)

For the financial period ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Cooper Property (York) Ltd (registered number: 16340236) were approved and authorised for issue by the Board of Directors on 30 June 2026. They were signed on its behalf by:

Matthew Cooper Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Cooper Property (York) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 2f, Ings Lane York Business Park, York, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Period from 25.03.2025 to 31.03.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 25 March 2025	0		0
Additions	631,263		631,263
At 31 March 2026	631,263		631,263
Accumulated depreciation
At 25 March 2025	0		0
At 31 March 2026	0		0
Net book value
At 31 March 2026	631,263		631,263

4. Debtors

	31.03.2026
	£
Deferred tax asset	4,256

5. Cash and cash equivalents

	31.03.2026
	£
Cash at bank and in hand	2,082

6. Creditors: amounts falling due within one year

	31.03.2026
	£
Bank loans	51,341
Other taxation and social security	797
Other creditors	18,916
	71,054

7. Creditors: amounts falling due after more than one year

	31.03.2026
	£
Bank loans	367,176
Amounts owed to connected companies	204,467
	571,643

National Westminister Bank PLC holds a charge on Unit 2F, Ings Lane, YO26 6RA under title deed: NYK514426.

8. Deferred tax

	31.03.2026
	£
At the beginning of financial period	0
Credited to the Statement of Income and Retained Earnings	4,256
At the end of financial period	4,256

9. Called-up share capital

	31.03.2026
	£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000

10. Related party transactions

Liliput Day Nursery (York) Limited is a company under common control and at the year-end was owed £222,966.53 (2024: £Nil)