Silverfin false false 30/06/2024 01/07/2023 30/06/2024 Mr G Cook 18/03/2019 27 March 2025 The principal activity of the company during the financial year continued to be management consultancy. The company was dormant in the year. SC624747 2024-06-30 SC624747 bus:Director1 2024-06-30 SC624747 2023-06-30 SC624747 core:CurrentFinancialInstruments 2024-06-30 SC624747 core:CurrentFinancialInstruments 2023-06-30 SC624747 core:ShareCapital 2024-06-30 SC624747 core:ShareCapital 2023-06-30 SC624747 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC624747 core:RetainedEarningsAccumulatedLosses 2023-06-30 SC624747 core:CostValuation 2023-06-30 SC624747 core:CostValuation 2024-06-30 SC624747 bus:OrdinaryShareClass1 2024-06-30 SC624747 2023-07-01 2024-06-30 SC624747 bus:FilletedAccounts 2023-07-01 2024-06-30 SC624747 bus:SmallEntities 2023-07-01 2024-06-30 SC624747 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 SC624747 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC624747 bus:Director1 2023-07-01 2024-06-30 SC624747 2022-07-01 2023-06-30 SC624747 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 SC624747 bus:OrdinaryShareClass1 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC624747 (Scotland)

GRAHAM COOK (US) LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 JUNE 2024
PAGES FOR FILING WITH THE REGISTRAR

GRAHAM COOK (US) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2024

Contents

GRAHAM COOK (US) LIMITED

BALANCE SHEET

AS AT 30 JUNE 2024
GRAHAM COOK (US) LIMITED

BALANCE SHEET (continued)

AS AT 30 JUNE 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 1 1
1 1
Current assets
Debtors 4 708 0
Cash at bank and in hand 174 2,235
882 2,235
Creditors: amounts falling due within one year 5 ( 1) ( 1,354)
Net current assets 881 881
Total assets less current liabilities 882 882
Net assets 882 882
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account 782 782
Total shareholder's funds 882 882

For the financial year ending 30 June 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Graham Cook (US) Limited (registered number: SC624747) were approved and authorised for issue by the Director on 27 March 2025. They were signed on its behalf by:

Mr G Cook
Director
GRAHAM COOK (US) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2024
GRAHAM COOK (US) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Graham Cook (US) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 2 Darluith Park, Brookfield, Johnstone, PA5 8DD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Profit and Loss account

The Company has not traded during the year, therefore no Profit and Loss Account is presented in these financial statements.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 July 2023 1
At 30 June 2024 1
Carrying value at 30 June 2024 1
Carrying value at 30 June 2023 1

4. Debtors

2024 2023
£ £
Amounts owed by related parties 708 0

5. Creditors: amounts falling due within one year

2024 2023
£ £
Other creditors 1 1,354

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 Ordinary A Shares shares of £ 1.00 each 100 100

7. Related party transactions

Transactions with the entity's director

2024 2023
£ £
Amounts owed to director 0 153

Other related party transactions

2024 2023
£ £
Amounts owed by related parties 708 0

8. Ultimate controlling party

Parent Company:

The parent company of Graham Cook (US) Limited is SGA (Scotland) Holdings Limited and its registered office is 2 Darluith Park, Brookfield, Johnstone, Renfrewshire, PA5 8DD