REGISTERED NUMBER: 08398744 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Coopers Butchers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G.J. Cooper

P.G.A Cooper

REGISTERED OFFICE:

1,737 Coventry Road

South Yardley

Birmingham

B26 1DT

REGISTERED NUMBER:

08398744 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

First Floor

3 Elmdon Road

Marston Green

Birmingham

West Midlands

B37 7BS

FIXED ASSETS

Property, plant and equipment

5

29,895

11,434

CURRENT ASSETS

Inventories

6

1,497

1,250

Debtors

7

1,635

2,822

Cash at bank and in hand

18,148

49,191

21,280

53,263

CREDITORS

Amounts falling due within one year

8

22,663

20,179

NET CURRENT (LIABILITIES)/ASSETS

(1,383

)

33,084

TOTAL ASSETS LESS CURRENT LIABILITIES

28,512

44,518

PROVISIONS FOR LIABILITIES

5,680

2,173

NET ASSETS

22,832

42,345

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

22,830

42,343

SHAREHOLDERS' FUNDS

22,832

42,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

P.G.A Cooper - Director

1.	STATUTORY INFORMATION

Coopers Butchers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

At the balance sheet date the company had net current liabilities of £1,383, however the directors believe that the company will be able to meet its liabilities as they fall due and therefore feels it appropriate to draw up these financial statements on the going concern basis. These financial statements do not include any adjustments that would result should the company be unable to continue trading.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stock is valued at the lower of cost and net realisable value. Cost is based on the latest purchase cost, adjusted where appropriate for wastage, deterioration and items considered slow-moving or unsaleable

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Loans from directors

As a small entity the company measures a basic financial liability that is a loan from a director at transaction price.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 6 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

20,023

15,045

430

35,498

Additions

-

27,966

-

27,966

Disposals

-

(15,045

)

-

(15,045

)

At 31 March 2026

20,023

27,966

430

48,419

DEPRECIATION

At 1 April 2025

11,401

12,521

142

24,064

Charge for year

1,293

5,593

95

6,981

Eliminated on disposal

-

(12,521

)

-

(12,521

)

At 31 March 2026

12,694

5,593

237

18,524

NET BOOK VALUE

At 31 March 2026

7,329

22,373

193

29,895

At 31 March 2025

8,622

2,524

288

11,434

6.	INVENTORIES

31.3.26

31.3.25

£

£

Stocks

1,497

1,250

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

1,299

2,179

Prepayments and accrued income

336

643

1,635

2,822

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

5,449

2,340

Tax

351

5,280

Social security and other taxes

2,776

2,789

Other creditors

69

102

Directors' current accounts

10,680

7,419

Accruals and deferred income

3,338

2,249

22,663

20,179

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

£1

2

2

10.	CAPITAL COMMITMENTS

31.3.26

31.3.25

£

£

Contracted but not provided for in the

financial statements

-

28,366

11.	RELATED PARTY DISCLOSURES

Loans from members of key management personnel are unsecured and interest free with no specific repayment terms.