IRIS Accounts Production v26.1.10.61 OC427438 designated member 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC427438 2025-03-31 OC427438 2026-03-31 OC427438 2025-04-01 2026-03-31 OC427438 2024-03-31 OC427438 2024-04-01 2025-03-31 OC427438 2025-03-31 OC427438 ns15:EnglandWales 2025-04-01 2026-03-31 OC427438 ns14:PoundSterling 2025-04-01 2026-03-31 OC427438 ns10:PartnerLLP1 2025-04-01 2026-03-31 OC427438 ns10:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC427438 ns10:SmallEntities 2025-04-01 2026-03-31 OC427438 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 OC427438 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC427438 ns10:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC427438 ns10:FullAccounts 2025-04-01 2026-03-31 OC427438 1 2025-04-01 2026-03-31 OC427438 ns10:PartnerLLP2 2025-04-01 2026-03-31 OC427438 ns10:PartnerLLP3 2025-04-01 2026-03-31 OC427438 ns10:PartnerLLP4 2025-04-01 2026-03-31 OC427438 ns10:PartnerLLP5 2025-04-01 2026-03-31 OC427438 ns10:PartnerLLP6 2025-04-01 2026-03-31 OC427438 ns10:PartnerLLP7 2025-04-01 2026-03-31 OC427438 ns10:PartnerLLP8 2025-04-01 2026-03-31 OC427438 ns10:RegisteredOffice 2025-04-01 2026-03-31 OC427438 ns5:CurrentFinancialInstruments 2026-03-31 OC427438 ns5:CurrentFinancialInstruments 2025-03-31 OC427438 ns5:Non-currentFinancialInstruments 2026-03-31 OC427438 ns5:Non-currentFinancialInstruments 2025-03-31 OC427438 ns5:NetGoodwill 2025-04-01 2026-03-31 OC427438 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 OC427438 ns5:NetGoodwill 2025-03-31 OC427438 ns5:NetGoodwill 2026-03-31 OC427438 ns5:NetGoodwill 2025-03-31 OC427438 ns5:PlantMachinery 2025-03-31 OC427438 ns5:PlantMachinery 2025-04-01 2026-03-31 OC427438 ns5:PlantMachinery 2026-03-31 OC427438 ns5:PlantMachinery 2025-03-31 OC427438 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 OC427438 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 OC427438 ns5:WithinOneYear 2026-03-31 OC427438 ns5:WithinOneYear 2025-03-31 OC427438 ns5:BetweenOneFiveYears 2026-03-31 OC427438 ns5:BetweenOneFiveYears 2025-03-31 OC427438 ns5:MoreThanFiveYears 2026-03-31 OC427438 ns5:MoreThanFiveYears 2025-03-31 OC427438 ns5:AllPeriods 2026-03-31 OC427438 ns5:AllPeriods 2025-03-31

REGISTERED NUMBER: OC427438 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Cooper Sons Hartley and Williams LLP |

| Cooper Sons Hartley and Williams LLP (Registered number: OC427438) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| Cooper Sons Hartley and Williams LLP |

General Information

for the year ended 31 March 2026

| DESIGNATED MEMBERS: | E K Bassett

| D J Hall

| K J Proven

| N S Sharpe

| S R Shuff

| J E Twemlow

| K L Critchlow

| J O'Connor

| REGISTERED OFFICE: | 9 Terrace Road

| Buxton

| Derbyshire

| SK17 6DU

| REGISTERED NUMBER: | OC427438 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| Cooper Sons Hartley and Williams LLP (Registered number: OC427438) |

Balance Sheet

31 March 2026

2026 | 2025 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 16,400 |  | 20,500 |  |

Tangible assets | 5 | 85,346 |  | 84,620 |  |

101,746 |  | 105,120 |  |

CURRENT ASSETS

Debtors | 6 | 791,988 |  | 602,955 |  |

Cash at bank and in hand | 186,197 |  | 391,281 |  |

978,185 |  | 994,236 |  |

CREDITORS

Amounts falling due within one year | 7 | (286,069 | ) | (330,596 | ) |

NET CURRENT ASSETS | 692,116 |  | 663,640 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 793,862 |  | 768,760 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (25,000 | ) |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 793,862 |  | 743,760 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 793,862 |  | 743,760 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 793,862 |  | 743,760 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

| Cooper Sons Hartley and Williams LLP (Registered number: OC427438) |

Balance Sheet - continued

31 March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 24 June 2026 and were signed by:

E K Bassett - Designated member

| Cooper Sons Hartley and Williams LLP (Registered number: OC427438) |

Notes to the Financial Statements

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Cooper Sons Hartley and Williams LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax.

| Turnover is recognised when a right to consideration has been obtained through performance under each contract, and where it is probable that economic benefits will flow to the entity, and the amount can be measured reliably.

| Unbilled revenue is included in debtors within prepayments and accrued income.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

| Fixtures & fittings - 20% straight line

| Computer equipment - 33% straight line

| Improvements to property - 10 year straight line

| Pension costs and other post-retirement benefits

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

| Operating leases

| Rentals under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 32 (2025 - 31 ) .

| Cooper Sons Hartley and Williams LLP (Registered number: OC427438) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 April 2025

| and 31 March 2026 | 41,000 |  |

| AMORTISATION

| At 1 April 2025 | 20,500 |  |

| Charge for year | 4,100 |  |

| At 31 March 2026 | 24,600 |  |

| NET BOOK VALUE

| At 31 March 2026 | 16,400 |  |

| At 31 March 2025 | 20,500 |  |

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 April 2025 | 265,105 |  |

| Additions | 21,440 |  |

| At 31 March 2026 | 286,545 |  |

| DEPRECIATION

| At 1 April 2025 | 180,485 |  |

| Charge for year | 20,714 |  |

| At 31 March 2026 | 201,199 |  |

| NET BOOK VALUE

| At 31 March 2026 | 85,346 |  |

| At 31 March 2025 | 84,620 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade debtors | 201,537 |  | 169,528 |  |

| Other debtors | 590,451 |  | 433,427 |  |

791,988 |  | 602,955 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Bank loans and overdrafts | 25,001 |  | 50,001 |  |

| Taxation and social security | 96,121 |  | 106,429 |  |

| Other creditors | 164,947 |  | 174,166 |  |

286,069 |  | 330,596 |  |

| Cooper Sons Hartley and Williams LLP (Registered number: OC427438) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

| £ | £

| Bank loans | - |  | 25,000 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

| £ | £

| Within one year | 23,348 |  | 23,348 |  |

| Between one and five years | 91,374 |  | 93,392 |  |

| In more than five years | 17,449 |  | 41,779 |  |

132,171 |  | 158,519 |  |

Chartered Accountants' Report to the Members

on the Unaudited Financial Statements of

Cooper Sons Hartley and Williams LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Cooper Sons Hartley and Williams LLP for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Cooper Sons Hartley and Williams LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cooper Sons Hartley and Williams LLP and state those matters that we have agreed to state to the members of Cooper Sons Hartley and Williams LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cooper Sons Hartley and Williams LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Cooper Sons Hartley and Williams LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cooper Sons Hartley and Williams LLP. You consider that Cooper Sons Hartley and Williams LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cooper Sons Hartley and Williams LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

24 June 2026