pinacle 6.0 2017.03.01 COOKS COMMERCIALS LIMITED 04878510 2022-09-01 2023-08-31 false 04878510 frs:CurrentFinancialInstruments frs:WithinOneYear 2023-08-31 04878510 frs:CurrentFinancialInstruments 2023-08-31 04878510 frs:Non-currentFinancialInstruments frs:AfterOneYear 2023-08-31 04878510 2023-08-31 04878510 frs:RetainedEarningsAccumulatedLosses 2023-08-31 04878510 frs:ShareCapital 2023-08-31 04878510 2023-08-31 04878510 uk-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 04878510 uk-bus:Director1 2022-09-01 2023-08-31 04878510 frs:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 04878510 uk-bus:FullAccounts 2022-09-01 2023-08-31 04878510 frs:MotorVehicles 2022-09-01 2023-08-31 04878510 uk-bus:OrdinaryShareClass1 2022-09-01 2023-08-31 04878510 uk-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 04878510 uk-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 04878510 uk-bus:SmallEntities 2022-09-01 2023-08-31 04878510 2022-09-01 2023-08-31 04878510 frs:CurrentFinancialInstruments frs:WithinOneYear 2022-08-31 04878510 frs:CurrentFinancialInstruments 2022-08-31 04878510 frs:Non-currentFinancialInstruments frs:AfterOneYear 2022-08-31 04878510 2022-08-31 04878510 frs:ShareCapital 2022-08-31 04878510 2022-08-31 04878510 2021-09-01 2022-08-31 xbrli:pure iso4217:GBP xbrli:shares











COOKS COMMERCIALS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023




















Company Registration Number - 04878510





















1.
COOKS COMMERCIALS LIMITED
COMPANY NUMBER - 04878510

Balance sheet as at 31 August 2023





2023
2022

Notes
£ £ £ £
FIXED ASSETS





Tangible assets 4
1,145,804
1,075,883

Current assets




Debtors 5 182,692
423,957

Cash at bank and in hand
69,758
31,835




252,450
455,792
Current liabilities




Creditors - Amounts
falling due within one year 6 369,352
440,168


NET CURRENT (LIABILITIES) ASSETS

(116,902)
15,624


Total assets less current liabilities

1,028,902
1,091,507






Creditors - Amounts falling

due after more than one year 6
(639,437)
(724,463)


Net assets

389,465
367,044














2.
COOKS COMMERCIALS LIMITED
COMPANY NUMBER - 04878510

Balance sheet as at 31 August 2023





2023
2022

Notes
£
£
CAPITAL AND RESERVES

Called up share capital 7
100
1

Profit and Loss account

389,365
367,043


Shareholders' funds

389,465
367,044



These financial statements have been prepared in accordance with the provisions of FRS102 Section 1A of the Companies Act 2006 relating to small companies.
In accordance with section 444 of the Companies Act 2006, the directors' report and the profit and loss account have not been delivered.

For the financial year ended 31 August 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The members have not required the company to obtain an audit.


The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.


Approved by the board of directors on 31 August 2024
and signed on their behalf by:




L COOK



Director



The notes on pages 3 to 5 form an integral part of these accounts.


3.
COOKS COMMERCIALS LIMITED

Notes to the Financial Statements

For the year ended 31 August 2023


1. General Information

COOKS COMMERCIALS LIMITED is a Private Company, limited by shares, domiciled in England and Wales, registration number 04878510.


The company's registered office is Brunswick House, 1 Weirfield Green, Taunton, Somerset TA1 1AZ.


2. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102, section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.


Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents goods supplied or services rendered, stated net of Value Added Tax. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.


Tangible fixed assets and depreciation

Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life:


Motor vehicles - 25% reducing balance


No depreciation is provided on freehold land.


Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term.

Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.



Pension costs

Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.


3. Employees

The average number employed by the company (including directors) during the year 2023 was 13
and in the previous year 2022 was 13.


4.
COOKS COMMERCIALS LIMITED

Notes to the Financial Statements

For the year ended 31 August 2023


4. Fixed assets - tangible


Plant and

Land and Machinery

Buildings etc. Total




Fair value £ £ £




At 1 September 2022 378,030 1,736,181 2,114,211
Additions 3,230 175,000 178,230



At 31 August 2023 381,260 1,911,181 2,292,441



Depreciation


At 1 September 2022 - 1,038,329 1,038,329
Charge for year - 108,308 108,308



At 31 August 2023 - 1,146,637 1,146,637



Net book values
At 31 August 2023 381,260 764,544 1,145,804
At 1 September 2022 378,030 697,852
1,075,882





Freehold land and buildings include £325,000 relating to land.


Of the above assets the following are held under finance leases or
hire purchase agreements:



2023
2022


£
£
Net book amounts
Plant and machinery 725,174
655,362



Depreciation charge for year
Plant and machinery 103,051
69,149



5. Debtors

Due within one year:



Trade debtors 170,382
240,049
Other debtors 12,310
183,908



182,692
423,957





5.
COOKS COMMERCIALS LIMITED

Notes to the Financial Statements

For the year ended 31 August 2023




2023
2022


£
£
6. Creditors

Amounts falling due within one year:



Trade creditors 71,088
77,780
Other creditors 126,107
164,830
Unsecured loans 7,815
38,870
Taxation and social security 114,055
115,401
Other creditors 50,287
43,287


369,352 440,168


Amounts falling due after one year:



Hire purchase liabilities 465,403
507,641
Other creditors:



Other 174,034
216,822


639,437 724,463



A debenture was created on the 26 September 2008 by the Royal Bank of Scotland PLC and is a secured, fixed and floating charge over assets of the company. A second charge was created on the 15 May 2013 by RBS Invoice Finance Ltd by was of a fixed and floating charge over the property of the company.


A fixed charge over the freehold land acquired by the company was createdon the 11 October 2018 by The Royal Bank of Scotland PLC.


7. Called up share capital

Allotted, called up and fully paid



Ordinary shares of £1 each 100
1



During the year, 99 ordinary shares of £1 each were issued fully paid for cash of £1 each.