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Registered number: 05258661
Cooke Construction Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Advoco (SW) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05258661
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,000 30,000
Tangible Assets 5 110,505 83,436
Investment Properties 6 60,867 74,487
201,372 187,923
CURRENT ASSETS
Stocks 7 350,500 352,500
Debtors 8 84,946 23,671
Cash at bank and in hand 35 92
435,481 376,263
Creditors: Amounts Falling Due Within One Year 9 (502,496 ) (422,837 )
NET CURRENT ASSETS (LIABILITIES) (67,015 ) (46,574 )
TOTAL ASSETS LESS CURRENT LIABILITIES 134,357 141,349
Creditors: Amounts Falling Due After More Than One Year 10 (135,223 ) (144,296 )
NET LIABILITIES (866 ) (2,947 )
CAPITAL AND RESERVES
Called up share capital 12 210 210
Profit and Loss Account (1,076 ) (3,157 )
SHAREHOLDERS' FUNDS (866) (2,947)
Page 1
Page 2
For the year ending 30 April 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stephen Cooke
Director
Mrs Helen Cooke
Director
7 January 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Cooke Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05258661 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
♦Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Computer Equipment 33% on reducing balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 30,000
As at 30 April 2024 30,000
Net Book Value
As at 30 April 2024 30,000
As at 1 May 2023 30,000
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 152,257 5,187 157,444
Additions 53,749 - 53,749
Disposals (16,250 ) - (16,250 )
As at 30 April 2024 189,756 5,187 194,943
Depreciation
As at 1 May 2023 69,362 4,646 74,008
Provided during the period 14,808 131 14,939
Disposals (4,509 ) - (4,509 )
As at 30 April 2024 79,661 4,777 84,438
...CONTINUED
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Page 5
Net Book Value
As at 30 April 2024 110,095 410 110,505
As at 1 May 2023 82,895 541 83,436
6. Investment Property
2024
£
Fair Value
As at 1 May 2023 74,487
Disposals (13,620 )
As at 30 April 2024 60,867
7. Stocks
2024 2023
£ £
Stock 1,500 1,500
Work in progress 349,000 351,000
350,500 352,500
8. Debtors
2024 2023
£ £
Due within one year
Trade debtors 84,946 13,346
Other debtors - 10,325
84,946 23,671
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 15,782 8,281
Trade creditors 252,640 278,927
Bank loans and overdrafts 104,513 82,075
Social security and other tax 8,452 18,714
VAT 32,559 17,690
Other creditors 16,551 14,510
Accrued expenses 2,840 2,640
Directors' loan accounts 69,159 -
502,496 422,837
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 40,537 24,946
Bank loans 94,686 119,350
135,223 144,296
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11. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,782 8,281
Later than one year and not later than five years 40,537 24,946
56,319 33,227
56,319 33,227
12. Share Capital
2024 2023
Allotted, called up but not fully paid £ £
200 Ordinary A shares of £ 1.00 each 200 200
5 Ordinary B shares of £ 1.00 each 5 5
5 Ordinary C shares of £ 1.00 each 5 5
210 210
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