| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30th April 2026 |
| for |
| John Cooper Recycling Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30th April 2026 |
| for |
| John Cooper Recycling Limited |
| John Cooper Recycling Limited (Registered number: 06146121) |
| Contents of the Financial Statements |
| for the year ended 30th April 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| John Cooper Recycling Limited |
| Company Information |
| for the year ended 30th April 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| Black Bull House |
| 353-355 Station Road |
| Bamber Bridge |
| Preston |
| Lancashire |
| PR5 6EE |
| John Cooper Recycling Limited (Registered number: 06146121) |
| Balance Sheet |
| 30th April 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges her 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. |
| John Cooper Recycling Limited (Registered number: 06146121) |
| Balance Sheet - continued |
| 30th April 2026 |
| The financial statements were approved by the director and authorised for issue on |
| John Cooper Recycling Limited (Registered number: 06146121) |
| Notes to the Financial Statements |
| for the year ended 30th April 2026 |
| 1. | STATUTORY INFORMATION |
| John Cooper Recycling Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Turnover |
| Turnover 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 |
| Plant and machinery etc | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| John Cooper Recycling Limited (Registered number: 06146121) |
| Notes to the Financial Statements - continued |
| for the year ended 30th April 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1st May 2025 |
| Additions |
| Disposals | ( |
) |
| At 30th April 2026 |
| DEPRECIATION |
| At 1st May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30th April 2026 |
| NET BOOK VALUE |
| At 30th April 2026 |
| At 30th April 2025 |
| John Cooper Recycling Limited (Registered number: 06146121) |
| Notes to the Financial Statements - continued |
| for the year ended 30th April 2026 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows: |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1st May 2025 |
| Additions |
| Disposals | ( |
) |
| Transfer to ownership | (50,726 | ) |
| At 30th April 2026 |
| DEPRECIATION |
| At 1st May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| Transfer to ownership | (20,897 | ) |
| At 30th April 2026 |
| NET BOOK VALUE |
| At 30th April 2026 |
| At 30th April 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts and finance leases (see note 8) |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| John Cooper Recycling Limited (Registered number: 06146121) |
| Notes to the Financial Statements - continued |
| for the year ended 30th April 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts and finance leases (see note 8) |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase contracts | Finance leases |
| 2026 | 2025 | 2026 | 2025 |
| £ | £ | £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2026 | 2025 |
| £ | £ |
| Within one year |
| Between one and five years |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank overdrafts |
| Bank loans |
| Hire purchase contracts and finance leases | 784,020 | 182,490 |
| Hire purchase agreements are secured against specific assets. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Cooper Enviro Enterprises Limited. |
| The ultimate controlling party is |