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Company Registration No. 05486162 (England and Wales)
THE COOKE E-LEARNING FOUNDATION Unaudited accounts for the year ended 30 June 2023
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of THE COOKE E-LEARNING FOUNDATION for the year ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of THE COOKE E-LEARNING FOUNDATION for the year ended 30 June 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Linda Kimberley-Brooks Member in Practice 73 Leicester Road Thurcaston Leicester LE7 7JH 23 February 2024
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THE COOKE E-LEARNING FOUNDATION Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
47 
105 
Current assets
Debtors
58,739 
17,694 
Cash at bank and in hand
54,533 
128,673 
113,272 
146,367 
Creditors: amounts falling due within one year
(1,977)
(5,297)
Net current assets
111,295 
141,070 
Net assets
111,342 
141,175 
Reserves
Profit and loss account
111,342 
141,175 
Members' funds
111,342 
141,175 
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 February 2024 and were signed on its behalf by
Peter Smith Director Company Registration No. 05486162
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THE COOKE E-LEARNING FOUNDATION Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
THE COOKE E-LEARNING FOUNDATION is a private company, limited by guarantee, registered in England and Wales, registration number 05486162. The registered office is 2 - 4 Home Farm Square, LEICESTER, LEICESTERSHIRE, LE4 0RU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Fixtures & fittings
10% straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2022
29,094 
1,914 
31,008 
At 30 June 2023
29,094 
1,914 
31,008 
Depreciation
At 1 July 2022
29,094 
1,809 
30,903 
Charge for the year
- 
58 
58 
At 30 June 2023
29,094 
1,867 
30,961 
Net book value
At 30 June 2023
- 
47 
47 
At 30 June 2022
- 
105 
105 
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THE COOKE E-LEARNING FOUNDATION Notes to the Accounts for the year ended 30 June 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
53,755 
5,020 
Accrued income and prepayments
1,100 
9,631 
Other debtors
3,884 
3,043 
58,739 
17,694 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Accruals
1,977 
5,297 
7
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
8
Capital commitments
2023 
2022 
£ 
£ 
The Company is limited by guarantee and consequently does not have share capital.
9
Average number of employees
During the year the average number of employees was 15 (2022: 19).
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