Registrar

Registration number: 00617561

Cooper Bros. (Gt. Oakley) Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Cooper Bros. (Gt. Oakley) Ltd

Company Information

Directors

R M Cooper J I Cooper

Registered office

3 Warners Mill Silks Way Braintree Essex United Kingdom CM7 3GB

Solicitors

Thompson Smith and Puxon Stable 6 Stable Road Colchester Essex CO2 7GL

Bankers

Barclays Bank PLC Colchester 9 High Street Colchester Essex CO1 1DG

Accountants

Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Cooper Bros. (Gt. Oakley) Ltd

(Registration number: 00617561)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	5,670,086	5,652,807
Investment property	5	1,255,000	1,255,000
		6,925,086	6,907,807
Current assets
Stocks	6	161,058	222,802
Debtors	7	294,853	135,525
Cash at bank and in hand		40,419	172,270
		496,330	530,597
Creditors: Amounts falling due within one year	8	(38,198)	(24,172)
Net current assets		458,132	506,425
Total assets less current liabilities		7,383,218	7,414,232
Provisions for liabilities		(1,499,981)	(1,493,618)
Net assets		5,883,237	5,920,614
Capital and reserves
Called up share capital		829	829
Capital redemption reserve		171	171
Revaluation reserve		4,874,161	4,874,161
Retained earnings		1,008,076	1,045,453
Shareholders' funds		5,883,237	5,920,614

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Cooper Bros. (Gt. Oakley) Ltd

(Registration number: 00617561)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 6 July 2026 and signed on its behalf by:
 

R M Cooper
Director

Cooper Bros. (Gt. Oakley) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB.

The principal place of business is: Houbridge Hall, Great Oakley, Harwich, Essex, CO12 5BP.

These financial statements were authorised for issue by the Board on 6 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of crops in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The Company recognises revenue when:
• the amount of revenue can be reliably measured;
• it is probable that future economic benefits will flow to the entity;
• and specific criteria have been met for each of the Company's activities.

Basic Payment

Revenue arising from the Basic Payment is recognised once the qualifying period has been completed.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit or loss statement, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Cooper Bros. (Gt. Oakley) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Freehold property	10% Straight line method and 2% on cost or valuation (excluding land)
Short leasehold	10% Straight line method
Plant and machinery	33% reducing balance method, 25% reducing balance method and 20% reducing balance method

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Stocks

Stocks have been valued by an independent professional valuer using the cost model in accordance with FRS 102. The values of harvested crops have been included at 75% of market value in accordance with BIM55410.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as an employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 4).

Cooper Bros. (Gt. Oakley) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Freehold property £	Short leasehold property £	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	5,820,643	109,987	-	895,026	6,825,656
Additions	-	-	560	70,042	70,602
Disposals	-	-	-	(105,000)	(105,000)
At 31 December 2025	5,820,643	109,987	560	860,068	6,791,258
Depreciation
At 1 January 2025	286,055	109,987	-	776,807	1,172,849
Charge for the year	8,176	-	82	41,957	50,215
Eliminated on disposal	-	-	-	(101,892)	(101,892)
At 31 December 2025	294,231	109,987	82	716,872	1,121,172
Carrying amount
At 31 December 2025	5,526,412	-	478	143,196	5,670,086
At 31 December 2024	5,534,588	-	-	118,219	5,652,807

Included within the net book value of land and buildings above is £5,526,412 (2024 - £5,534,589) in respect of freehold land and buildings and £Nil (2024 - £Nil) in respect of short leasehold land and buildings.
 

Revaluation

The fair value of the company's Freehold Property was revalued on 31 December 2023 by an independent valuer. The name and qualification of the independent valuer are David Brooks BSc, FRICS, FAAC, REV.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £724,010 (2024 - £724,010).

5	Investment properties

	2025 £	2024 £
At 1 January	1,255,000	1,255,000
At 31 December	1,255,000	1,255,000

Cooper Bros. (Gt. Oakley) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Stocks

	2025 £	2024 £
Tillages	100,581	98,731
Consumables	11,818	33,171
Crops in store	48,659	90,900
	161,058	222,802

7

Debtors

	Note	2025 £	2024 £
Trade debtors		145,560	72,829
Directors loan	9	528	27,147
Other debtors		122,728	10,704
Prepayments		26,037	24,845
		294,853	135,525

Cooper Bros. (Gt. Oakley) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	24,814	1,817
Corporation tax	-	4,225
Taxation and social security	980	2,559
Accruals and deferred income	6,733	8,059
Other creditors	5,671	7,512
	38,198	24,172

9	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances to director £	Repayments by director £	At 31 December 2025 £
	27,147	3,528	(30,147)	528

2024	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 December 2024 £
	-	27,147	-	27,147