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Registered number: 05290145

Cook Eyecare Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024

Prepared By:
Taylor & Taylor Accountants Ltd
Chartered Accountants
175 Cole Valley Road
Birmingham
B28 0DG

Cook Eyecare Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
DIRECTORS
M.Cook
REGISTERED OFFICE
6 Hurst Lane
Castle Bromwich
Birmingham
B34 7HR
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05290145
ACCOUNTANTS
Taylor & Taylor Accountants Ltd
Chartered Accountants
175 Cole Valley Road
Birmingham
B28 0DG

Cook Eyecare Limited

ACCOUNTS
FOR THEYEARENDED31/03/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Cook Eyecare Limited

BALANCE SHEET AT 31/03/2024
20242023
Notes££
FIXED ASSETS
Tangible assets32,6332,695
CURRENT ASSETS
Stock14,8007,500
Debtors56,9918,150
Cash at bank and in hand23,41826,987
45,20942,637
CREDITORS: Amounts falling due within one year626,13715,968
NET CURRENT ASSETS19,07226,669
TOTAL ASSETS LESS CURRENT LIABILITIES21,70529,364
CREDITORS: Amounts falling due after more than one year721,22525,243
PROVISIONS FOR LIABILITIES AND CHARGES9-508
NET ASSETS4803,613
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account3803,513
SHAREHOLDERS' FUNDS4803,613
For the year ending 31/03/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 08/11/2024 and signed on their behalf by
.............................
M.Cook
Director

Cook Eyecare Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Going Concern
These accounts have been prepared on a going cocern basis. Despite the insolvent nature of the balance sheet the director confirms that the company can continue to meet it's liabilities as and when they fall due.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsreducing balance 25%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Cook Eyecare Limited

1g.
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/202345,00045,000
At 31/03/202445,00045,000
Depreciation
At 01/04/202345,00045,000
At 31/03/202445,00045,000
Net Book Amounts
At 31/03/2024--
3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsTotal
££
Cost
At 01/04/202326,41226,412
Additions874874
Disposals(250)(250)
At 31/03/202427,03627,036
Depreciation
At 01/04/202323,71723,717
Disposals(191)(191)
For the year877877
At 31/03/202424,40324,403
Net Book Amounts
At 31/03/20242,6332,633
At 31/03/20232,6952,695
4. STOCK 20242023
££
Stock comprises:
Stock14,8007,500
14,8007,500

Cook Eyecare Limited

5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors5,4375,225
UK corporation tax-1,271
VAT1,079486
Prepayments4751,168
6,9918,150
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
PAYE control8,9982,281
Salaries and wages control879218
Nest control116116
Directors current account6511,508
Bounceback loan <1yr4,8125,016
Trade creditors8,2995,153
Accruals2,3821,676
26,13715,968
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bounceback loan >1yr21,22525,243
21,22525,243
8. EMPLOYEES
20242023
No.No.
Average number of employees43

Cook Eyecare Limited

9. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation-508
-508
10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100