Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-31falsefalsetrue32023-02-01No description of principal activity3trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08373811 2023-02-01 2024-01-31 08373811 2022-02-01 2023-01-31 08373811 2024-01-31 08373811 2023-01-31 08373811 c:Director1 2023-02-01 2024-01-31 08373811 c:Director2 2023-02-01 2024-01-31 08373811 c:Director3 2023-02-01 2024-01-31 08373811 c:RegisteredOffice 2023-02-01 2024-01-31 08373811 d:CurrentFinancialInstruments 2024-01-31 08373811 d:CurrentFinancialInstruments 2023-01-31 08373811 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 08373811 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 08373811 d:ShareCapital 2024-01-31 08373811 d:ShareCapital 2023-01-31 08373811 d:SharePremium 2024-01-31 08373811 d:SharePremium 2023-01-31 08373811 d:RetainedEarningsAccumulatedLosses 2024-01-31 08373811 d:RetainedEarningsAccumulatedLosses 2023-01-31 08373811 c:OrdinaryShareClass1 2023-02-01 2024-01-31 08373811 c:OrdinaryShareClass1 2024-01-31 08373811 c:OrdinaryShareClass1 2023-01-31 08373811 c:FRS102 2023-02-01 2024-01-31 08373811 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08373811 c:FullAccounts 2023-02-01 2024-01-31 08373811 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08373811 6 2023-02-01 2024-01-31 08373811 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08373811










THE COOK-IN COMPANY LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024



















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THE COOK-IN COMPANY LIMITED
 
 
Company Information


Directors
J Zarate Davila 
S Rakshit 
S Xu 




Registered number
08373811



Registered office
3rd Floor
12 Gough Square

EC4A 3DW




Accountants
Sayers Butterworth LLP
Chartered Accountants

3rd Floor

12 Gough Square

London

EC4A 3DW





 
THE COOK-IN COMPANY LIMITED
Registered number: 08373811

Balance sheet
As at 31 January 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
249
249

  
249
249

Current assets
  

Cash at bank and in hand
  
358
663

  
358
663

Creditors: amounts falling due within one year
 5 
(496,064)
(493,336)

Net current liabilities
  
 
 
(495,706)
 
 
(492,673)

Total assets less current liabilities
  
(495,457)
(492,424)

  

Net liabilities
  
(495,457)
(492,424)


Capital and reserves
  

Called up share capital 
 6 
1,091
1,091

Share premium account
  
149,909
149,909

Profit and loss account
  
(646,457)
(643,424)

  
(495,457)
(492,424)


Page 1

 
THE COOK-IN COMPANY LIMITED
Registered number: 08373811
    
Balance sheet (continued)
As at 31 January 2024

The directors consider 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 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.

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 Company has opted not to file the statement of comprehensive income 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 on 29 October 2024.



S Xu
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
THE COOK-IN COMPANY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2024

1.


General information

The Cook-In Company Limited is a private limited company incorporated in the United Kingdom and registered in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.
The company's principal activity is the provision of recipe ideas and online personal food shopping.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis despite an excess of total liabilities over total assets of £495,457. The directors consider this to be appropriate as it is the intention of the directors to provide financial support in order to enable the Company to meet its liabilities and obligations as they fall due for at least twelve months from the date of approval of these financial statements.
These financial statements do not include any adjustment that might be necessary should such support be withdrawn.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

Page 3

 
THE COOK-IN COMPANY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.
 

Page 4

 
THE COOK-IN COMPANY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2024

2.Accounting policies (continued)


2.6
Financial instruments (continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. 

 
2.8

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

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 year-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 resulting from the settlement of transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 5

 
THE COOK-IN COMPANY LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 January 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2023
249



At 31 January 2024
249





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
18
110

Other creditors
493,951
491,306

Accruals and deferred income
2,095
1,920

496,064
493,336



6.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



109,146,341 (2023 - 109,146,341) Ordinary shares of £0.00001 each
1,091.00
1,091.00



7.


Related party transactions

At 31 January 2024 the amount owed to directors of the company, for working capital provided and payment of expenses on the Company's behalf, was £493,951 (2023: £491,306). This amount is interest free and repayable on demand. 
The company has adopted the exemption permitted by paragraph 33.1A of FRS 102 and has not disclosed transactions with other group members, where the group members are wholly owned. 

 
Page 6