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2022-06-30 12565134 17 2021-05-01 2022-06-30 12565134 frs-core:CurrentFinancialInstruments 17 2022-06-30 12565134 frs-core:Non-currentFinancialInstruments 17 2022-06-30 12565134 18 2021-05-01 2022-06-30 12565134 frs-core:CurrentFinancialInstruments 18 2022-06-30 12565134 frs-core:Non-currentFinancialInstruments 18 2022-06-30 12565134 19 2021-05-01 2022-06-30 12565134 frs-core:CurrentFinancialInstruments 19 2022-06-30 12565134 frs-core:Non-currentFinancialInstruments 19 2022-06-30 12565134 20 2021-05-01 2022-06-30 12565134 frs-core:CurrentFinancialInstruments 20 2022-06-30 12565134 frs-core:Non-currentFinancialInstruments 20 2022-06-30 12565134 dpl-frs:Item1 2021-05-01 2022-06-30 12565134 dpl-frs:Item1 2021-04-30 12565134 dpl-frs:Item1 2022-06-30 12565134 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-06-30 12565134 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 12565134 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 12565134 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-06-30 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dpl-frs:Item6 2021-04-30 12565134 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 12565134 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-06-30 12565134 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-06-30 12565134 dpl-frs:Item7 2021-05-01 2022-06-30 12565134 dpl-frs:Item7 2021-04-30 12565134 dpl-frs:Item7 2022-06-30 12565134 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-06-30 12565134 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 12565134 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 12565134 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-06-30 12565134 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-06-30 12565134 dpl-frs:Item8 2021-05-01 2022-06-30 12565134 dpl-frs:Item8 2021-04-30 12565134 dpl-frs:Item8 2022-06-30 12565134 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-06-30 12565134 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 12565134 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 12565134 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 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Registered number: 12565134
Fowlds Cooke Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Elementary Accountancy Services Limited
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Fowlds Cooke Ltd 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 Fowlds Cooke Ltd for the year ended 30 June 2023 which comprise 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 to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Fowlds Cooke Ltd , as a body, in accordance with the terms of our engagement letter dated 21 October 2021. Our work has been undertaken solely to prepare for your approval the accounts of Fowlds Cooke Ltd and state those matters that we have agreed to state to the directors of Fowlds Cooke Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fowlds Cooke Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Fowlds Cooke Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fowlds Cooke Ltd . You consider that Fowlds Cooke Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Fowlds Cooke Ltd . 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 financial statements.
Signed
12/03/2024
Elementary Accountancy Services Limited
36 Dearne Hall Lane
Barnsley
S751FX
Page 1
Page 2
Balance Sheet
Registered number: 12565134
30 June 2023 30 June 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 422 634
Investments 5 27,083 38,190
27,505 38,824
CURRENT ASSETS
Cash at bank and in hand 19,629 15,550
19,629 15,550
Creditors: Amounts Falling Due Within One Year 6 (15,026 ) (33,985 )
NET CURRENT ASSETS (LIABILITIES) 4,603 (18,435 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,108 20,389
Creditors: Amounts Falling Due After More Than One Year 7 - (14,250 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (80 ) -
NET ASSETS 32,028 6,139
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 32,026 6,137
SHAREHOLDERS' FUNDS 32,028 6,139
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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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Samuel Cooke
Director
12/03/2024
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Fowlds Cooke Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12565134 . The registered office is 16 Granby Lane, Keighley, BD20 5AY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
2.2. Significant judgements and estimations
No judgements have been used in the process of applying the accounting policies that have had the most significant effect on amounts recognised in the financial statements.
There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Turnover relates to the provision of copywriting services and is recognised in line with the consumption of those services by the customer. 
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 845
As at 30 June 2023 845
Depreciation
As at 1 July 2022 211
Provided during the period 212
As at 30 June 2023 423
Net Book Value
As at 30 June 2023 422
As at 1 July 2022 634
5. Investments
Unlisted
£
Cost
As at 1 July 2022 38,190
Additions 500
Disposals (11,607 )
As at 30 June 2023 27,083
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 27,083
As at 1 July 2022 38,190
6. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 June 2022
£ £
Trade creditors 60 60
Corporation tax 2,564 982
Other creditors 4,416 19,001
Accruals and deferred income 660 3,003
Directors' loan accounts 7,326 7,619
Amounts owed to subsidiaries - 3,320
15,026 33,985
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7. Creditors: Amounts Falling Due After More Than One Year
30 June 2023 30 June 2022
£ £
Other creditors - 14,250
- 14,250
8. Share Capital
30 June 2023 30 June 2022
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
The company advanced funds to a subsidiary company, interest free, of which £20,991 in the year. This was written off at the end of the year.
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