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REGISTERED NUMBER: 01180705 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

D. A. COOK (BUILDERS) LIMITED

D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D. A. COOK (BUILDERS) LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: D A Cook
J L Cook





REGISTERED OFFICE: Saberton Farm
Beckford Road
Dumbleton
Evesham
WR11 7QW





REGISTERED NUMBER: 01180705 (England and Wales)





ACCOUNTANTS: Miles Griffon Limited
Accountants
11 Griffon Close
Quedgeley
Gloucester
Gloucestershire
GL2 4NQ

D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,725 92,376
Investment property 5 210,000 210,000
273,725 302,376

CURRENT ASSETS
Debtors 6 1,285,072 1,432,245
Investments 7 4,760 4,760
Cash at bank 230,689 156,247
1,520,521 1,593,252
CREDITORS
Amounts falling due within one year 8 812,896 956,056
NET CURRENT ASSETS 707,625 637,196
TOTAL ASSETS LESS CURRENT
LIABILITIES

981,350

939,572

PROVISIONS FOR LIABILITIES 15,000 18,000
NET ASSETS 966,350 921,572

CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Retained earnings 964,350 919,572
SHAREHOLDERS' FUNDS 966,350 921,572

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by:





D A Cook - Director


D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

D. A. Cook (Builders) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

In respect of long term work in progress, it includes the appropriate amount of turnover relating to the stage of completion of the work. The excess of turnover beyond the amount invoiced at the end of the year is disclosed within debtors as 'Amounts recoverable on contract'.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Depreciation is not provided on investment properties. This treatment may be a departure from the requirements of the Companies Act concerning depreciation of fixed assets. However, these properties are not held for consumption but for investment and the directors consider that systematic annual depreciation would be inappropriate. The accounting policy adopted is therefore necessary for the accounts to give a true and fair view. Depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 24 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 May 2023 63,097 163,140 226,237
Disposals (2,599 ) - (2,599 )
At 30 April 2024 60,498 163,140 223,638
DEPRECIATION
At 1 May 2023 46,272 87,589 133,861
Charge for year 4,768 22,883 27,651
Eliminated on disposal (1,599 ) - (1,599 )
At 30 April 2024 49,441 110,472 159,913
NET BOOK VALUE
At 30 April 2024 11,057 52,668 63,725
At 30 April 2023 16,825 75,551 92,376

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023
and 30 April 2024 210,000
NET BOOK VALUE
At 30 April 2024 210,000
At 30 April 2023 210,000

The investment property was valued on an open market by the directors on 30 April 2024.
.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 145,014 352,102
Amounts recoverable on contract 414,923 339,322
Other debtors 720,778 738,169
Prepayments 4,357 2,652
1,285,072 1,432,245

7. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 4,760 4,760

D. A. COOK (BUILDERS) LIMITED (REGISTERED NUMBER: 01180705)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 306,046 450,482
Tax 22,094 12,973
Social security and other taxes 71,132 56,829
Other creditors 4,251 2,878
Directors' loan accounts 372,335 400,390
Accrued expenses 37,038 32,504
812,896 956,056

9. ULTIMATE CONTROLLING PARTY

The controlling party is D A Cook.