Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-31No description of principal activity2022-02-01false33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08373811 2022-02-01 2023-01-31 08373811 2021-02-01 2022-01-31 08373811 2023-01-31 08373811 2022-01-31 08373811 c:Director1 2022-02-01 2023-01-31 08373811 c:Director2 2022-02-01 2023-01-31 08373811 c:Director3 2022-02-01 2023-01-31 08373811 c:RegisteredOffice 2022-02-01 2023-01-31 08373811 d:CurrentFinancialInstruments 2023-01-31 08373811 d:CurrentFinancialInstruments 2022-01-31 08373811 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 08373811 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 08373811 d:ShareCapital 2023-01-31 08373811 d:ShareCapital 2022-01-31 08373811 d:SharePremium 2023-01-31 08373811 d:SharePremium 2022-01-31 08373811 d:RetainedEarningsAccumulatedLosses 2023-01-31 08373811 d:RetainedEarningsAccumulatedLosses 2022-01-31 08373811 c:OrdinaryShareClass1 2022-02-01 2023-01-31 08373811 c:OrdinaryShareClass1 2023-01-31 08373811 c:OrdinaryShareClass1 2022-01-31 08373811 c:FRS102 2022-02-01 2023-01-31 08373811 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 08373811 c:FullAccounts 2022-02-01 2023-01-31 08373811 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 08373811 6 2022-02-01 2023-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08373811










THE COOK-IN COMPANY LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023



















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THE COOK-IN COMPANY LIMITED
 
 
Company Information


Directors
J Zarate Davila 
S Rakshit 
S Xu 




Registered number
08373811



Registered office
3rd Floor
12 Gough Square

EC4A 3DW




Accountants
Sayers Butterworth LLP
Chartered Accountants

3rd Floor

12 Gough Square

London

EC4A 3DW





 
THE COOK-IN COMPANY LIMITED
Registered number: 08373811

Balance sheet
As at 31 January 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
249
249

  
249
249

Current assets
  

Debtors: amounts falling due within one year
 5 
-
227

Cash at bank and in hand
  
663
4,194

  
663
4,421

Creditors: amounts falling due within one year
 6 
(493,336)
(493,309)

Net current liabilities
  
 
 
(492,673)
 
 
(488,888)

Total assets less current liabilities
  
(492,424)
(488,639)

  

Net liabilities
  
(492,424)
(488,639)


Capital and reserves
  

Called up share capital 
 7 
1,091
1,091

Share premium account
  
149,909
149,909

Profit and loss account
  
(643,424)
(639,639)

  
(492,424)
(488,639)


Page 1

 
THE COOK-IN COMPANY LIMITED
Registered number: 08373811
    
Balance sheet (continued)
As at 31 January 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 October 2023.



S Xu
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
THE COOK-IN COMPANY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2023

1.


General information

The Cook-In Company Limited is a private limited company incorporated in the United Kingdom and registered in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.
The company's principal activity is the provision of recipe ideas and online personal food shopping.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis despite an excess of total liabilities over total assets of £492,424. The directors consider this to be appropriate as it is the intention of the directors to provide financial support in order to enable the Company to meet its liabilities and obligations as they fall due for at least twelve months from the date of approval of these financial statements.
These financial statements do not include any adjustment that might be necessary should such support be withdrawn.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

Page 3

 
THE COOK-IN COMPANY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2023

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. 

 
2.8

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 4

 
THE COOK-IN COMPANY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2022
249



At 31 January 2023
249





5.


Debtors

2023
2022
£
£


Other debtors
-
227

-
227



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
110
577

Amounts owed to group undertakings
-
846

Other creditors
491,306
488,106

Accruals and deferred income
1,920
3,780

493,336
493,309



7.


Share capital

2023
2022
£
£
Authorised, allotted, called up and fully paid



109,146,341 (2022 - 109,146,341) Ordinary shares of £0.00001 each
1,091.00
1,091.00


Page 5

 
THE COOK-IN COMPANY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2023

8.


Related party transactions

At 31 January 2023 the amount owed to directors of the company, for working capital provided and payment of expenses on the Company's behalf was £491,306 (2022: £488,106). This amount is interest free and repayable on demand. 
The company has adopted the exemption permitted by paragraph 33.1A of FRS 102 and has not disclosed transactions with other group members, where the group members are wholly owned. 
 
Page 6