Cooper Custom Exhausts Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15979576

		2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	713
Cash at bank and in hand		6,594

		7,307
Creditors: Amounts Falling Due Within One Year	5	(2,674 )

NET CURRENT ASSETS (LIABILITIES)			4,633

TOTAL ASSETS LESS CURRENT LIABILITIES			4,633

NET ASSETS			4,633

CAPITAL AND RESERVES
Called up share capital	6		2
Profit and Loss Account			4,631

SHAREHOLDERS' FUNDS			4,633

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D C Ingram

Director

24 September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Cooper Custom Exhausts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15979576 . The registered office is Millennium Court, First Avenue, Burton upon Trent, Staffordshire, DE14 2WH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2

4. Debtors

	2025
	£
Due within one year
Trade debtors	300
Other debtors	413

	713

Page 2

Page 3

Cooper Custom Exhausts Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Creditors: Amounts Falling Due Within One Year

	2025
	£
Trade creditors	1,024
Other creditors	461
Taxation and social security	1,189

	2,674

6. Share Capital

	2025
	£
Allotted, Called up and fully paid	2

7. Related Party Transactions

At the balance sheet date £411 was included in other debtors, this is an amount owed from John Cooper Derby Limited, a fellow subsidiary undertaking of the company. The amount is unsecured, interest free and has no fixed repayment date.

8. Ultimate Parent Undertaking and Controlling Party

The company's ultimate parent undertaking is John Cooper Holdings Ltd, a company incorporated in England and Wales, which owns 100% of the ordinary share capital of the company.

The ultimate controlling parties are Mr D Ingram and Ms S Barton, who each hold 50% of the ordinary share capital and voting rights in John Cooper Holdings Ltd.

Page 3