REGISTERED NUMBER: 16086855 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 DECEMBER 2025 TO 31 MAY 2026

FOR

CLOSECOOPER HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Drew Close-Cooper

Davis Close-Cooper

REGISTERED OFFICE:

4D Centre

Cleveland Street

Darlington

DL1 2NX

REGISTERED NUMBER:

16086855 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

Unit 4 Beckside Court

Leyburn Business Park

Leyburn

North Yorkshire

DL8 5QA

FIXED ASSETS

Investments

3

400

400

CURRENT ASSETS

Debtors

4

35,180

30,929

Cash at bank

254

242

35,434

31,171

CREDITORS

Amounts falling due within one year

5

35,280

18,690

NET CURRENT ASSETS

154

12,481

TOTAL ASSETS LESS CURRENT LIABILITIES

554

12,881

CAPITAL AND RESERVES

Called up share capital

200

200

Profit and loss account

354

12,681

554

12,881

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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 Profit and Loss Account has not been delivered.

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

Davis Close-Cooper - Director

Drew Close-Cooper - Director

1.	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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

3.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 December 2025

and 31 May 2026

400

NET BOOK VALUE

At 31 May 2026

400

At 30 November 2025

400

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

35,180

30,610

Other debtors

-

319

35,180

30,929

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

4,843

100

Other creditors

30,437

18,590

35,280

18,690

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the period, the company made advances to the Directors totalling £95,416 (2025: £93,477). These were interest free and repayable on demand.

The company received repayments totalling £107,263 (2025: £112,067).