Registered number
09008085
Cook Stars Limited
Filleted Accounts
30 April 2023
Cook Stars Limited
Registered number: 09008085
Balance Sheet
as at 30 April 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 860 1,720
Tangible assets 4 1,052 1,081
1,912 2,801
Current assets
Debtors 5 8,421 10,479
Cash at bank and in hand 98,024 55,576
106,445 66,055
Creditors: amounts falling due within one year 6 (35,819) (19,083)
Net current assets 70,626 46,972
Total assets less current liabilities 72,538 49,773
Creditors: amounts falling due after more than one year 7 (10,281) (15,281)
Net assets 62,257 34,492
Capital and reserves
Called up share capital 100 100
Profit and loss account 62,157 34,392
Shareholders' funds 62,257 34,492
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs Catherine Harding
Director
Approved by the board on 25 October 2023
Cook Stars Limited
Notes to the Accounts
for the year ended 30 April 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, using the reducing balance method, as follows:
Plant and machinery 20%
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 5 3
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2022 8,600
At 30 April 2023 8,600
Amortisation
At 1 May 2022 6,880
Provided during the year 860
At 30 April 2023 7,740
Net book value
At 30 April 2023 860
At 30 April 2022 1,720
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2022 2,157
Additions 332
At 30 April 2023 2,489
Depreciation
At 1 May 2022 1,076
Charge for the year 361
At 30 April 2023 1,437
Net book value
At 30 April 2023 1,052
At 30 April 2022 1,081
5 Debtors 2023 2022
£ £
Trade debtors 6,761 8,849
Other debtors 1,660 1,630
8,421 10,479
6 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 5,136 5,136
Taxation and social security costs 30,245 11,367
Other creditors 438 2,580
35,819 19,083
7 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 10,281 15,281
8 Other information
Cook Stars Limited is a private company limited by shares and incorporated in England. Its registered office is:
Coburn House
Church Road
Pentyrch
Cardiff
CF15 9QF
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