Company Registration No. SC763630 (Scotland)
G Cooper(Electrical Contractors) Ltd
Unaudited accounts
for the year ended 31 March 2026
G Cooper(Electrical Contractors) Ltd
Unaudited accounts
Contents
G Cooper(Electrical Contractors) Ltd
Company Information
for the year ended 31 March 2026
Company Number
SC763630 (Scotland)
Registered Office
4 Cult Ness
Rosyth
Dunfermline
Fife
KY11 2DS
Scotland
Accountants
Judith Pritchard Accountancy & Taxation Services
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
G Cooper(Electrical Contractors) Ltd
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
G Cooper(Electrical Contractors) Ltd for the year ended
31 March 2026 as set out on pages
5 -
7 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 of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith Pritchard Accountancy & Taxation Services
Chartered Accountants
9 McLauchlan Rise
Aberdour
Fife
KY3 0SS
2 October 2026
G Cooper(Electrical Contractors) Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
1,174
1,468
Cash at bank and in hand
2,394
596
Creditors: amounts falling due within one year
(2,801)
(1,725)
Net current liabilities
(407)
(912)
Total assets less current liabilities
767
556
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
444
177
Shareholders' funds
544
277
For the year ending 31 March 2026 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 October 2026 and were signed on its behalf by
Graeme R Cooper
Director
Company Registration No. SC763630
G Cooper(Electrical Contractors) Ltd
Notes to the Accounts
for the year ended 31 March 2026
G Cooper(Electrical Contractors) Ltd is a private company, limited by shares, registered in Scotland, registration number SC763630. The registered office is 4 Cult Ness, Rosyth, Dunfermline, Fife, KY11 2DS, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 March 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance method
Motor vehicles
25% reducing balance method
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
G Cooper(Electrical Contractors) Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Total
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).