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REGISTERED NUMBER: 00547403 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

JAMES COOKSON (STOCKPORT) LTD

JAMES COOKSON (STOCKPORT) LTD (REGISTERED NUMBER: 00547403)

Contents of the Financial Statements
for the Year Ended 31 January 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


JAMES COOKSON (STOCKPORT) LTD

Company Information
for the Year Ended 31 January 2024







DIRECTORS: R Armstrong
S Armstrong



SECRETARY: S Armstrong



REGISTERED OFFICE: Swallow Street
Stockport
Cheshire
SK1 3LG



REGISTERED NUMBER: 00547403 (England and Wales)



ACCOUNTANTS: BTMR Limited
Century Buildings
14 St Mary's Parsonage
Manchester
M3 2DF



BANKERS: National Westminister Bank Plc
PO Box 666
Ashton House
Waterloo Street
Bolton
BL1 8FH

JAMES COOKSON (STOCKPORT) LTD (REGISTERED NUMBER: 00547403)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,489 4,553

CURRENT ASSETS
Stocks 5 115,663 117,888
Debtors 6 142,124 124,263
Cash at bank and in hand 266,376 222,207
524,163 464,358
CREDITORS
Amounts falling due within one year 7 170,842 142,766
NET CURRENT ASSETS 353,321 321,592
TOTAL ASSETS LESS CURRENT
LIABILITIES

356,810

326,145

PROVISIONS FOR LIABILITIES 395 562
NET ASSETS 356,415 325,583

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 355,415 324,583
356,415 325,583

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2024 and were signed on its behalf by:





R Armstrong - Director


JAMES COOKSON (STOCKPORT) LTD (REGISTERED NUMBER: 00547403)

Notes to the Financial Statements
for the Year Ended 31 January 2024


1. STATUTORY INFORMATION

James Cookson (Stockport) 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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is accounted for as revenue when, and to the extent that, the company obtains a right to consideration in exchange for its performance of its obligations under the sales contract with the customer. The amount reported as revenue is the fair value of the right to consideration - usually the price specified in the contractual arrangement net of discounts and net of VAT, and after any allowance for credit risk and other uncertainties.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 33% on cost and 25% on reducing balance
Computer equipment - 33% on cost

Tangible fixed assets are initially recorded at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

JAMES COOKSON (STOCKPORT) LTD (REGISTERED NUMBER: 00547403)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2023 17,688 9,440 30,052 57,180
Additions - - 545 545
At 31 January 2024 17,688 9,440 30,597 57,725
DEPRECIATION
At 1 February 2023 16,765 9,440 26,422 52,627
Charge for year 231 - 1,378 1,609
At 31 January 2024 16,996 9,440 27,800 54,236
NET BOOK VALUE
At 31 January 2024 692 - 2,797 3,489
At 31 January 2023 923 - 3,630 4,553

5. STOCKS
31.1.24 31.1.23
£    £   
Finished goods 115,663 117,888

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 128,131 112,274
Other debtors 13,993 11,989
142,124 124,263

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 95,750 84,255
Taxation and social security 30,389 18,264
Other creditors 44,703 40,247
170,842 142,766

JAMES COOKSON (STOCKPORT) LTD (REGISTERED NUMBER: 00547403)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.1.24 31.1.23
£    £   
Within one year 5,940 5,940
Between one and five years - 5,940
5,940 11,880

9. ULTIMATE CONTROLLING PARTY

The controlling party is S Armstrong.