Cooper Barnes Limited 31/12/2025 iXBRL

Company registration number: 05897213

Cooper Barnes Limited

Unaudited filleted financial statements

31 December 2025

Cooper Barnes Limited

Contents

Directors and other information

Accountants report

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Cooper Barnes Limited

Directors and other information


	Directors	Mr DS Cooper
		Mr MT Cooper


	Company number	05897213


	Registered office	Unit 2
		The Grip Industrial Estate
		Linton
		Cambridge
		CB21 4XN


	Business address	Unit 2
		The Grip Industrial Estate
		Linton
		Cambridge
		CB21 4XN


	Accountants	Hardcastle Blake
		19 New Road
		Drayton Parslow
		Milton Keynes
		MK17 0JH

Cooper Barnes Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Cooper Barnes Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cooper Barnes Limited for the year ended 31 December 2025 which comprise the , statement of comprehensive income, statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Cooper Barnes Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cooper Barnes Limited and state those matters that we have agreed to state to the board of directors of Cooper Barnes Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cooper Barnes Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Cooper Barnes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cooper Barnes Limited. You consider that Cooper Barnes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cooper Barnes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hardcastle Blake

ICAEW

19 New Road

Drayton Parslow

Milton Keynes

MK17 0JH

18 September 2026

Cooper Barnes Limited

Statement of comprehensive income

Year ended 31 December 2025

	2025	2024
	£	£

(Loss)/profit for the financial year	( 134,806)	789
Tax relating to components of other comprehensive income	-	18,649
	_______	_______
Other comprehensive income for the year	-	18,649
	_______	_______
Total comprehensive income for the year	( 134,806)	19,438
	_______	_______

Cooper Barnes Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	1,016		2,024
Tangible assets	6	370,040		262,474
		_______		_______
			371,056		264,498

Current assets
Stocks		81,376		81,376
Debtors	7	284,470		313,131
Cash at bank and in hand		14,241		38,487
		_______		_______
		380,087		432,994
Creditors: amounts falling due
within one year	8	( 355,786)		( 195,463)
		_______		_______
Net current assets			24,301		237,531
			_______		_______
Total assets less current liabilities			395,357		502,029

Creditors: amounts falling due
after more than one year	9		( 85,302)		( 18,373)

Provisions for liabilities			( 16,364)		( 56,022)

			_______		_______
Net assets			293,691		427,634
			_______		_______

Capital and reserves
Called up share capital			1,010		1,000
Share premium account			853		-
Profit and loss account			291,828		426,634
			_______		_______
Shareholders funds			293,691		427,634
			_______		_______

For the year ending 31 December 2025 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 year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

Mr MT Cooper

Director

Company registration number: 05897213

Cooper Barnes Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Share premium account	Profit and loss account	Total
	£	£	£	£


At 1 January 2024	1,000	-	306,553	408,196

(Loss)/profit for the year			789	789
Other comprehensive income for the year:
Reclassification from revaluation reserve to profit and loss account			119,292	-
Tax relating to components of other comprehensive income			-	18,649
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	120,081	19,438

	_______	_______	_______	_______
At 31 December 2024 and 1 January 2025	1,000	-	426,634	427,634

(Loss)/profit for the year			( 134,806)	( 134,806)
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	( 134,806)	( 134,806)

Issue of shares	10	853		863
	_______	_______	_______	_______
Total investments by and distributions to owners	10	853	-	863

	_______	_______	_______	_______
At 31 December 2025	1,010	853	291,828	293,691
	_______	_______	_______	_______

Cooper Barnes Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2, The Grip Industrial Estate, Linton, Cambridge, CB21 4XN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	5 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	Not provided
Plant and machinery	-	20 %	reducing balance
Motor vehicles	-	20 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates .

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Hire purchase and finance leases

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 18 (2024: 17 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	20,183	20,183
	_______	_______
Amortisation
At 1 January 2025	18,159	18,159
Charge for the year	1,008	1,008
	_______	_______
At 31 December 2025	19,167	19,167
	_______	_______
Carrying amount
At 31 December 2025	1,016	1,016
	_______	_______
At 31 December 2024	2,024	2,024
	_______	_______

6. Tangible assets

	Short leasehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	146,027	229,811	163,603	539,441
Additions	19,247	140,059	-	159,306
	_______	_______	_______	_______
At 31 December 2025	165,274	369,870	163,603	698,747
	_______	_______	_______	_______
Depreciation
At 1 January 2025	5,841	189,429	81,697	276,967
Charge for the year	6,588	28,772	16,380	51,740
	_______	_______	_______	_______
At 31 December 2025	12,429	218,201	98,077	328,707
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	152,845	151,669	65,526	370,040
	_______	_______	_______	_______
At 31 December 2024	140,186	40,382	81,906	262,474
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	91,848	112,080
Amounts owed by group undertakings	161,791	161,791
Other debtors	30,831	39,260
	_______	_______
	284,470	313,131
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,932	10,048
Trade creditors	106,576	70,725
Social security and other taxes	38,113	31,419
Other creditors	205,165	83,271
	_______	_______
	355,786	195,463
	_______	_______

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

	2025	2024
	£	£
Bank loans and overdrafts	-	5,852
Other creditors	85,302	12,521
	_______	_______
	85,302	18,373
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note )	16,364	56,022
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	78,433	56,022
Unused tax losses	( 65,329)	-
	_______	_______
	13,104	56,022
	_______	_______

11. Controlling party

The parent company is Cooper Barnes Holdings Limited which shares the same registered office address . That company is ultimately controlled by Mr DS Cooper - director by virtue of his majority shareholding in the parent company .