REGISTERED NUMBER: 06609526 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

R&G Cooper (Projects) Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

5

527,213

627,143

Investments

6

28,564

28,564

555,777

655,707

Current assets

Stocks

728,227

731,154

Debtors

7

1,597,001

718,051

Cash at bank and in hand

714,228

393,257

3,039,456

1,842,462

Creditors

Amounts falling due within one year

8

(2,178,156

)

(1,107,549

)

Net current assets

861,300

734,913

Total assets less current liabilities

1,417,077

1,390,620

Creditors

Amounts falling due after more than one year

9

(84,293

)

(93,030

)

Provisions for liabilities

10

(79,264

)

(103,036

)

Net assets

1,253,520

1,194,554

Capital and reserves

Called up share capital

100

100

Retained earnings

1,253,420

1,194,454

1,253,520

1,194,554

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

Mr R R Smith - Director

1.	Statutory information

R&G Cooper (Projects) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06609526

Registered office:

Mobbs Way

Lowestoft

Suffolk

NR32 3AL

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

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

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

slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

Financial instruments

A financial asset or a financial liability is recognised only when the entity 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.

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.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet 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.

Impairment of fixed assets

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.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of 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 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.

Fixed assets

Tangible fixed assets are initially recorded at cost, and 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Plant and machinery - 15% reducing balance

Motor vehicles - 25% reducing balance and 20% straight line

Fixtures and fittings - 15% reducing balance and 25% reducing balance and 5 year straight line

Freehold property is not depreciated.

Investment in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investment in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

4.	Employees and directors

The average number of employees during the year was 11 (2024 - 11 ) .

5.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1 January 2025

188,103

673,490

29,676

134,605

1,025,874

Additions

-

15,784

2,436

88,618

106,838

Disposals

-

(280,880

)

(650

)

(43,732

)

(325,262

)

At 31 December 2025

188,103

408,394

31,462

179,491

807,450

Depreciation

At 1 January 2025

-

305,996

14,394

78,341

398,731

Charge for year

-

40,050

3,769

27,481

71,300

Eliminated on disposal

-

(166,083

)

(368

)

(23,343

)

(189,794

)

At 31 December 2025

-

179,963

17,795

82,479

280,237

Net book value

At 31 December 2025

188,103

228,431

13,667

97,012

527,213

At 31 December 2024

188,103

367,494

15,282

56,264

627,143

6.	Fixed asset investments

Other

investments

£

Cost

At 1 January 2025

and 31 December 2025

54,658

Provisions

At 1 January 2025

and 31 December 2025

26,094

Net book value

At 31 December 2025

28,564

At 31 December 2024

28,564

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

10,859

11,845

Amounts owed by group undertakings

-

23,829

Other debtors

1,586,142

682,377

1,597,001

718,051

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

4,167

10,472

Hire purchase contracts

51,427

48,758

Trade creditors

408,886

152,953

Amounts owed to group undertakings

3,546

-

Taxation and social security

308,919

102,334

Other creditors

1,401,211

793,032

2,178,156

1,107,549

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

3,695

Hire purchase contracts

84,293

89,335

84,293

93,030

10.	Provisions for liabilities

2025

2024

£

£

Deferred tax

79,264

103,036

Deferred tax

£

Balance at 1 January 2025

103,036

Credit to Statement of Income and Retained Earnings during year

(23,772

)

Balance at 31 December 2025

79,264