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Company Registration No. 11792448 (England and Wales)
Cook & Rowe Ltd Unaudited accounts for the year ended 31 December 2023
Cook & Rowe Ltd Unaudited accounts Contents
Page
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Cook & Rowe Ltd Company Information for the year ended 31 December 2023
Directors
Richard Cook Irene Cook
Company Number
11792448 (England and Wales)
Registered Office
85 Great Portland St London W1W 7LT England
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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Cook & Rowe Ltd Accountants' report
Accountants' report to the board of directors of Cook & Rowe Ltd on the preparation of the unaudited statutory accounts for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cook & Rowe Ltd for the year ended 31 December 2023 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Cook & Rowe Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Cook & Rowe Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cook & Rowe Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Cook & Rowe 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 of Cook & Rowe Ltd. You consider that Cook & Rowe Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Cook & Rowe 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 statutory accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 20 September 2024
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Cook & Rowe Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
709 
Investment property
- 
275,763 
- 
276,472 
Current assets
Debtors
4,000 
- 
Cash at bank and in hand
155,817 
31,040 
159,817 
31,040 
Creditors: amounts falling due within one year
(77,601)
(92,499)
Net current assets/(liabilities)
82,216 
(61,459)
Total assets less current liabilities
82,216 
215,013 
Creditors: amounts falling due after more than one year
(53,796)
(247,391)
Net assets/(liabilities)
28,420 
(32,378)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
28,320 
(32,478)
Shareholders' funds
28,420 
(32,378)
For the year ending 31 December 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 23 September 2024 and were signed on its behalf by
Irene Cook Director Company Registration No. 11792448
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Cook & Rowe Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Cook & Rowe Ltd is a private company, limited by shares, registered in England and Wales, registration number 11792448. The registered office is 85 Great Portland St, London, W1W 7LT, England.
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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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:
Fixtures & fittings
33% on cost
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Cook & Rowe Ltd Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2023
3,994 
Disposals
(3,994)
At 31 December 2023
- 
Depreciation
At 1 January 2023
3,285 
On disposals
(3,285)
At 31 December 2023
- 
Net book value
At 31 December 2023
- 
At 31 December 2022
709 
5
Investment property
2023 
£ 
Fair value at 1 January 2023
275,763 
Disposals
(275,763)
At 31 December 2023
- 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
4,000 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
6,647 
- 
Other creditors
34,923 
39,040 
Loans from directors
35,311 
52,739 
Accruals
720 
720 
77,601 
92,499 
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Cook & Rowe Ltd Notes to the Accounts for the year ended 31 December 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
32,696 
247,391 
Other creditors
21,100 
- 
53,796 
247,391 
Aggregate of amounts that fall due for payment after five years
- 
209,100 
In June 2020, the company received a Bounce Back Loan of £45,000, which is a 100% UK Government backed loan. Under the terms of the loan, the fees and interest incurred in the first 12 months are settled on behalf of the company by the UK Government. After the first 12 months, an interest rate of 2.5% is applicable. The initial length of the loan is for six years, with an option to extend to ten years under the Bounce Back Loan Scheme.
9
Transactions with related parties
Included in debtors is a loan of £4,000 to a related company. The loan is interest-free and repayable on demand.
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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