Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312225true2023-08-01falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08222533 2023-08-01 2024-07-31 08222533 2022-08-01 2023-07-31 08222533 2024-07-31 08222533 2023-07-31 08222533 c:Director1 2023-08-01 2024-07-31 08222533 c:Director2 2023-08-01 2024-07-31 08222533 c:RegisteredOffice 2023-08-01 2024-07-31 08222533 d:PlantMachinery 2023-08-01 2024-07-31 08222533 d:PlantMachinery 2024-07-31 08222533 d:PlantMachinery 2023-07-31 08222533 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 08222533 d:MotorVehicles 2023-08-01 2024-07-31 08222533 d:MotorVehicles 2024-07-31 08222533 d:MotorVehicles 2023-07-31 08222533 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 08222533 d:FurnitureFittings 2023-08-01 2024-07-31 08222533 d:FurnitureFittings 2024-07-31 08222533 d:FurnitureFittings 2023-07-31 08222533 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 08222533 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 08222533 d:CurrentFinancialInstruments 2024-07-31 08222533 d:CurrentFinancialInstruments 2023-07-31 08222533 d:Non-currentFinancialInstruments 2024-07-31 08222533 d:Non-currentFinancialInstruments 2023-07-31 08222533 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08222533 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08222533 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 08222533 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 08222533 d:ShareCapital 2024-07-31 08222533 d:ShareCapital 2023-07-31 08222533 d:RetainedEarningsAccumulatedLosses 2024-07-31 08222533 d:RetainedEarningsAccumulatedLosses 2023-07-31 08222533 c:FRS102 2023-08-01 2024-07-31 08222533 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 08222533 c:FullAccounts 2023-08-01 2024-07-31 08222533 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company registration number: 08222533







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2024


BRIGIT'S COOK LIMITED






































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BRIGIT'S COOK LIMITED
 


 
COMPANY INFORMATION


Directors
P Bloch 
C S N Bloch 




Registered number
08222533



Registered office
Richmond House
Walkern Road

Stevenage

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


BRIGIT'S COOK LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


BRIGIT'S COOK LIMITED
REGISTERED NUMBER:08222533



STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
64,836
43,108

  
64,836
43,108

Current assets
  

Debtors: amounts falling due within one year
 5 
270,006
202,963

Cash at bank and in hand
  
42,483
137,855

  
312,489
340,818

Creditors: amounts falling due within one year
 6 
(135,720)
(168,945)

Net current assets
  
 
 
176,769
 
 
171,873

Total assets less current liabilities
  
241,605
214,981

Creditors: amounts falling due after more than one year
 7 
-
(5,219)

Provisions for liabilities
  

Deferred tax
  
(15,070)
(9,388)

  
 
 
(15,070)
 
 
(9,388)

Net assets
  
226,535
200,374


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
226,335
200,174

  
226,535
200,374


Page 1

 


BRIGIT'S COOK LIMITED
REGISTERED NUMBER:08222533


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings 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 by: 




................................................
C S N Bloch
Director

Date: 14 March 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


BRIGIT'S COOK LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Brigit's Cook 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 in the financial statements is the Pound Sterling (£).

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


BRIGIT'S COOK LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Motor vehicles
-
20%
Fixtures and fittings
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 4

 


BRIGIT'S COOK LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 25 (2023 - 22).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 August 2023
273,289
34,745
29,985
338,019


Additions
35,661
-
-
35,661



At 31 July 2024

308,950
34,745
29,985
373,680



Depreciation


At 1 August 2023
253,923
11,003
29,985
294,911


Charge for the year on owned assets
6,984
6,949
-
13,933



At 31 July 2024

260,907
17,952
29,985
308,844



Net book value



At 31 July 2024
48,043
16,793
-
64,836



At 31 July 2023
19,366
23,742
-
43,108


5.


Debtors

2024
2023
£
£


Trade debtors
24,859
30,432

Amounts owed by group undertakings
199,794
134,193

Other debtors
45,353
38,338

270,006
202,963


Page 5

 


BRIGIT'S COOK LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
83,956
82,094

Amounts owed to group undertakings
8,123
-

Amounts owed to connected undertakings
3,757
3,757

Corporation tax
3,894
-

Taxation and social security
13,974
16,260

Obligations under finance lease and hire purchase contracts
5,218
10,436

Other creditors
11,833
11,441

Accruals and deferred income
4,965
44,957

135,720
168,945


The following liabilities were secured:

2024
2023
£
£



Obligations under finance lease and hire purchase contracts
5,218
10,436

5,218
10,436

Details of security provided:

Obligations under finance lease and hire purchase contracts are secured against the assets of the company.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Obligations under finance lease and hire purchase contracts
-
5,219

-
5,219


The following liabilities were secured:

2024
2023
£
£



Obligations under finance lease and hire purchase contracts
-
5,219

-
5,219

Details of security provided:

Obligations under finance lease and hire purchase contracts are secured against the assets of the company.

Page 6

 


BRIGIT'S COOK LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

8.


Related party transactions

At the reporting date the company owed £4,602 (2023: £5,710) to the directors. The balance can be found within creditors due within one year and no interest is being charged on this.
At the reporting date the company owed £3,757 (2023: £3,757) to companies under common control. The balance can be found within creditors due within one year and no interest is being charged on this.

 
Page 7