Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31true1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-11-01false1The principal activity of the company continued to be that of sound recording and music publishingtrue 12261263 2022-11-01 2023-10-31 12261263 2021-11-01 2022-10-31 12261263 2023-10-31 12261263 2022-10-31 12261263 c:Director1 2022-11-01 2023-10-31 12261263 d:CurrentFinancialInstruments 2023-10-31 12261263 d:CurrentFinancialInstruments 2022-10-31 12261263 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 12261263 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 12261263 d:ShareCapital 2023-10-31 12261263 d:ShareCapital 2022-10-31 12261263 d:RetainedEarningsAccumulatedLosses 2023-10-31 12261263 d:RetainedEarningsAccumulatedLosses 2022-10-31 12261263 c:OrdinaryShareClass1 2022-11-01 2023-10-31 12261263 c:OrdinaryShareClass1 2023-10-31 12261263 c:OrdinaryShareClass1 2022-10-31 12261263 c:FRS102 2022-11-01 2023-10-31 12261263 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 12261263 c:FullAccounts 2022-11-01 2023-10-31 12261263 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 12261263 e:PoundSterling 2022-11-01 2023-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12261263














COOKIE RECORDS LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

 
COOKIE RECORDS LIMITED
REGISTERED NUMBER:12261263

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

  

Creditors: amounts falling due within one year
 4 
(4,903)
(2,567)

Net current liabilities
  
 
 
(4,903)
 
 
(2,567)

Total assets less current liabilities
  
(4,903)
(2,567)

  

Net liabilities
  
(4,903)
(2,567)


Capital and reserves
  

Called up share capital 
 5 
1
1

Profit and loss account
  
(4,904)
(2,568)

  
(4,903)
(2,567)


The director considers 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 director acknowledges her 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 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account 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 by: 




S Cooke
Director

Date: 12 April 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
COOKIE RECORDS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Cookie Records Limited is a private company, limited by shares, registered in England and Wales, registration number 12261263. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of sound recording and music publishing.

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.

 
2.2

Going concern

The financial statements have been prepared on the going concern basis as the director has confirmed she will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

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 that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'administration expense'. All other foreign exchange gains and losses are presented in profit or loss.

 
2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from sound recording and music publishing is recognised when it is probable the company will receive the rights to the consideration due under the contract.

Page 2

 
COOKIE RECORDS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other creditors and loans with related parties.


3.


Employees

The average monthly number of employees, including a director, during the year was 1 (2022 - 1).


4.


Creditors: amounts falling due within one year

2023
2022
£
£

Corporation tax
31
31

Other creditors
1,036
1,036

Accruals and deferred income
3,836
1,500

4,903
2,567



5.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1



6.


Transactions with director

As at the year end, the company owed £1,036 (2022 - £1,036) to the director. The loan is unsecured, interest free and repayable on demand.
 
Page 3