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REGISTERED NUMBER: 11576725 (England and Wales)























Unaudited Financial Statements

for the Year Ended 28 February 2023

for

The Cooke Group Ltd

The Cooke Group Ltd (Registered number: 11576725)

Contents of the Financial Statements
for the Year Ended 28 February 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Cooke Group Ltd

Company Information
for the Year Ended 28 February 2023







DIRECTOR: Mr S Cooke





REGISTERED OFFICE: 15 Chaldon Road
Poole
Dorset
BH17 8DA





REGISTERED NUMBER: 11576725 (England and Wales)





ACCOUNTANTS: McDade Roberts Accountants Limited
Chartered Accountants
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE

The Cooke Group Ltd (Registered number: 11576725)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 140,000 128,943

CURRENT ASSETS
Debtors 5 468 468
Cash at bank 14,908 737
15,376 1,205
CREDITORS
Amounts falling due within one year 6 47,403 47,405
NET CURRENT LIABILITIES (32,027 ) (46,200 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

107,973

82,743

CREDITORS
Amounts falling due after more than one
year

7

(109,745

)

(95,268

)

PROVISIONS FOR LIABILITIES (2,101 ) -
NET LIABILITIES (3,873 ) (12,525 )

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 8 8,956 -
Retained earnings (12,929 ) (12,625 )
(3,873 ) (12,525 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Cooke Group Ltd (Registered number: 11576725)

Balance Sheet - continued
28 February 2023


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 director and authorised for issue on 1 September 2023 and were signed by:





Mr S Cooke - Director


The Cooke Group Ltd (Registered number: 11576725)

Notes to the Financial Statements
for the Year Ended 28 February 2023


1. STATUTORY INFORMATION

The Cooke Group Ltd 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
Transition to FRS102

This is the first year that the company has presented its accounts under FRS102 s1A. The last financial statements under FRS105 were for the year ended 28 February 2022. The date of transition to FRS1021A was 1 March 2022. Set out below are the changes in accounting policies applied from the changes:

1. Revaluation of investment properties

On transition to FRS102s1A the company has elected to the fair value at the date of transition. Thereafter the new accounting policy is to review fair value each year with any movement taken to the profit and loss account.

2. Deferred taxation

Under FRS105 no deferred tax is recorded. Under FRS102s1A the deferred tax position is assessed and accounted for as appropriate to consider the timing differences between accounting entries and tax rules.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

The Cooke Group Ltd (Registered number: 11576725)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023


2. ACCOUNTING POLICIES - continued

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 1 (2022 - 1 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2022 128,943
Revaluations 11,057
At 28 February 2023 140,000
NET BOOK VALUE
At 28 February 2023 140,000
At 28 February 2022 128,943

The property has been valued by the directors.

Fair value at 28 February 2023 is represented by:
£   
Valuation in 2023 11,057
Cost 128,943
140,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Other debtors 468 468

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Other creditors 47,403 47,405

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Bank loans 109,745 95,268

The Cooke Group Ltd (Registered number: 11576725)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
28.2.23 28.2.22
£    £   
Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 109,745 95,268

8. RESERVES
Fair
value
reserve
£   
Fair value adjustments 8,956

At 28 February 2023 8,956