REGISTERED NUMBER: 00843560 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2026

FOR

F.B. COOPER (WOOD HEAD) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr F Cooper

Mrs J Cooper

REGISTERED OFFICE:

Wood Head Farm

Hermitage Green

Near Warrington

Cheshire

WA2 8SU

REGISTERED NUMBER:

00843560 (England and Wales)

ACCOUNTANTS:

SBCA

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

FIXED ASSETS

Tangible assets

4

186,590

192,814

CURRENT ASSETS

Stocks

5

44,135

23,498

Debtors

6

53,180

42,969

Cash at bank and in hand

49,432

61,700

146,747

128,167

CREDITORS

Amounts falling due within one year

7

(240,982

)

(195,278

)

NET CURRENT LIABILITIES

(94,235

)

(67,111

)

TOTAL ASSETS LESS CURRENT LIABILITIES

92,355

125,703

CREDITORS

Amounts falling due after more than one year

8

(20,249

)

(25,747

)

PROVISIONS FOR LIABILITIES

9

-

(3,692

)

NET ASSETS

72,106

96,264

CAPITAL AND RESERVES

Called up share capital

10

29,420

29,420

Revaluation reserve

11

105,096

105,096

Retained earnings

11

(62,410

)

(38,252

)

SHAREHOLDERS' FUNDS

72,106

96,264

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st October 2026 and were signed on its behalf by:

Mr F Cooper - Director

1.	STATUTORY INFORMATION

F.B. Cooper (Wood head) 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

These accounts have been prepared on a going concern basis, on the understanding that the director's will continue to financially support the company during this period.

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

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Basic financial assets:

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities:

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities:

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st June 2025

162,269

273,610

1,900

Disposals

-

-

-

At 31st May 2026

162,269

273,610

1,900

DEPRECIATION

At 1st June 2025

-

244,909

1,900

Charge for year

-

5,741

-

Eliminated on disposal

-

-

-

At 31st May 2026

-

250,650

1,900

NET BOOK VALUE

At 31st May 2026

162,269

22,960

-

At 31st May 2025

162,269

28,701

-

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st June 2025

107,207

1,494

546,480

Disposals

-

(460

)

(460

)

At 31st May 2026

107,207

1,034

546,020

DEPRECIATION

At 1st June 2025

105,625

1,232

353,666

Charge for year

396

86

6,223

Eliminated on disposal

-

(459

)

(459

)

At 31st May 2026

106,021

859

359,430

NET BOOK VALUE

At 31st May 2026

1,186

175

186,590

At 31st May 2025

1,582

262

192,814

5.

STOCKS

31.5.26

31.5.25

£

£

Stocks

44,135

23,498

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

645

15,453

Other debtors

52,535

27,516

53,180

42,969

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts

5,227

5,227

Trade creditors

53,808

26,766

Taxation and social security

598

5,947

Other creditors

181,349

157,338

240,982

195,278

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans

20,249

25,747

9.	PROVISIONS FOR LIABILITIES

31.5.25

£

Deferred tax

Accelerated capital allowances

5,804

Tax losses carried forward

(2,112

)

3,692

Deferred

tax

£

Balance at 1st June 2025

3,692

Provided during year

(7,057

)

Balance at 31st May 2026

(3,365

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

3,600

Ordinary W

£2

7,400

7,400

3,670

Ordinary X

£2

7,340

7,340

3,670

Ordinary Y

£2

7,340

7,340

3,670

Ordinary Z

£2

7,340

7,340

11.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1st June 2025

(38,252

)

105,096

66,844

Deficit for the year

(24,158

)

(24,158

)

At 31st May 2026

(62,410

)

105,096

42,686