REGISTERED NUMBER: 15816772 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

FOR

COOLEY 5 HOLDINGS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Cooley

S Cooley

J Cooley

J I Cooley

D Cooley

REGISTERED OFFICE:

Unit 5A, Redlands

Ullswater Trading Estate

Coulsdon

Surrey

CR5 2UH

REGISTERED NUMBER:

15816772 (England and Wales)

ACCOUNTANTS:

CLS Accountants Limited

Chartered Certified Accountants

2 Rythe Close

Esher

Surrey

KT10 9DD

FIXED ASSETS

Investments

4

1,000

1,000

Investment property

5

2,850,000

1,937,588

2,851,000

1,938,588

CURRENT ASSETS

Debtors

6

629

591

Cash at bank

37,827

115,709

38,456

116,300

CREDITORS

Amounts falling due within one year

7

111,126

124,251

NET CURRENT LIABILITIES

(72,670

)

(7,951

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,778,330

1,930,637

CREDITORS

Amounts falling due after more than one year

8

(399,042

)

(513,080

)

PROVISIONS FOR LIABILITIES

(217,354

)

-

NET ASSETS

2,161,934

1,417,557

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Other reserves

869,419

-

Retained earnings

1,291,515

1,416,557

SHAREHOLDERS' FUNDS

2,161,934

1,417,557

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 2 November 2026 and were signed on its behalf by:

C Cooley - Director

S Cooley - Director

1.	STATUTORY INFORMATION

Cooley 5 Holdings 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.

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Cooley 5 Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

The investment property is included at fair value. Any changes in fair value are recognised in the income statement. Deferred taxation is provided on these changes at the rate expected to apply when the property is sold.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 August 2025

and 31 July 2026

1,000

NET BOOK VALUE

At 31 July 2026

1,000

At 31 July 2025

1,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2025

1,937,588

Additions

42,993

Revaluations

869,419

At 31 July 2026

2,850,000

NET BOOK VALUE

At 31 July 2026

2,850,000

At 31 July 2025

1,937,588

Fair value at 31 July 2026 is represented by:

£

Valuation in 2026

869,419

Cost

1,980,581

2,850,000

The freehold property was revalued on 9 February 2026 to its fair value of £2,850,000 by Baxter Philips, property agents who are independent of the Company and have experience of valuing similar properties.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Other debtors

629

591

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Bank loans and overdrafts

50,373

61,397

Amounts owed to group undertakings

26,895

13,631

Taxation and social security

30,458

22,853

Other creditors

3,400

26,370

111,126

124,251

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.26

31.7.25

£

£

Bank loans

399,042

513,080

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

147,177

206,095

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.26

31.7.25

£

£

Bank loans

449,415

574,477

There is a fixed charge dated 20 September 2024 over the property Unit 5A, Redlands, Ullswater Trading Estate, Coulsdon, Surrey, CR5 2HL. This provides security to National Westminster Bank Plc in connection with the bank loan.