Registered number
09008085
Cook Stars Limited
Filleted Accounts
30 April 2024
Cook Stars Limited
Registered number: 09008085
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 - 860
Tangible assets 4 2,312 1,052
2,312 1,912
Current assets
Debtors 5 22,988 8,421
Cash at bank and in hand 76,070 98,024
99,058 106,445
Creditors: amounts falling due within one year 6 (31,389) (35,819)
Net current assets 67,669 70,626
Total assets less current liabilities 69,981 72,538
Creditors: amounts falling due after more than one year 7 (5,417) (10,281)
Net assets 64,564 62,257
Capital and reserves
Called up share capital 100 100
Profit and loss account 64,464 62,157
Shareholders' funds 64,564 62,257
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs Catherine Harding
Director
Approved by the board on 23 October 2024
Cook Stars Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, using the reducing balance method, as follows:
Plant and machinery 20%
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Intangible fixed assets £
Goodwill:
Cost
At 1 May 2023 8,600
At 30 April 2024 8,600
Amortisation
At 1 May 2023 7,740
Provided during the year 860
At 30 April 2024 8,600
Net book value
At 30 April 2024 -
At 30 April 2023 860
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 2,489
Additions 1,839
At 30 April 2024 4,328
Depreciation
At 1 May 2023 1,437
Charge for the year 579
At 30 April 2024 2,016
Net book value
At 30 April 2024 2,312
At 30 April 2023 1,052
5 Debtors 2024 2023
£ £
Trade debtors 15,542 6,761
Other debtors 7,446 1,660
22,988 8,421
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 5,000 5,136
Taxation and social security costs 25,950 30,245
Other creditors 439 438
31,389 35,819
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 5,417 10,281
8 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 38,500 -
9 Other information
Cook Stars Limited is a private company limited by shares and incorporated in England. Its registered office is:
Coburn House
Church Road
Pentyrch
Cardiff
CF15 9QF
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