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REGISTERED NUMBER: SC487535 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Cooks Van Hire Limited

Cooks Van Hire Limited (Registered number: SC487535)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Cooks Van Hire Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs S J Robson
Mrs M Cook





REGISTERED OFFICE: Lang Brae
Newtown St Boswells
Melrose
Roxburghshire
TD6 0PJ





REGISTERED NUMBER: SC487535 (Scotland)





ACCOUNTANT: EQ Chartered Accountants
47-49 The Square
Kelso
Roxburghshire
TD5 7HW

Cooks Van Hire Limited (Registered number: SC487535)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 3,000 21,000
Property, plant and equipment 5 1,323,396 1,132,910
1,326,396 1,153,910

CURRENT ASSETS
Debtors 6 71,170 115,060
Cash at bank 115,492 179,103
186,662 294,163
CREDITORS
Amounts falling due within one year 7 118,620 159,867
NET CURRENT ASSETS 68,042 134,296
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,394,438

1,288,206

CREDITORS
Amounts falling due after more than one
year

8

(843,529

)

(751,177

)

PROVISIONS FOR LIABILITIES (139,000 ) (153,000 )
NET ASSETS 411,909 384,029

CAPITAL AND RESERVES
Called up share capital 30 30
Retained earnings 411,879 383,999
SHAREHOLDERS' FUNDS 411,909 384,029

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Cooks Van Hire Limited (Registered number: SC487535)

Statement of Financial Position - continued
30 September 2024


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 16 May 2025 and were signed on its behalf by:




Mrs M Cook - Director



Mrs S J Robson - Director


Cooks Van Hire Limited (Registered number: SC487535)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Cooks Van Hire Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - Straight line over 5 years
Fixtures and fittings - Straight line over 5 years
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Cooks Van Hire Limited (Registered number: SC487535)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 180,000
AMORTISATION
At 1 October 2023 159,000
Charge for year 18,000
At 30 September 2024 177,000
NET BOOK VALUE
At 30 September 2024 3,000
At 30 September 2023 21,000

5. PROPERTY, PLANT AND EQUIPMENT
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2023 306,963 26,217 2,350
Additions 242,556 7,874 -
Disposals - - -
At 30 September 2024 549,519 34,091 2,350
DEPRECIATION
At 1 October 2023 - 22,142 1,222
Charge for year - 2,537 282
Eliminated on disposal - - -
At 30 September 2024 - 24,679 1,504
NET BOOK VALUE
At 30 September 2024 549,519 9,412 846
At 30 September 2023 306,963 4,075 1,128

Cooks Van Hire Limited (Registered number: SC487535)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. PROPERTY, PLANT AND EQUIPMENT - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 1,962,305 1,141 2,298,976
Additions 192,323 - 442,753
Disposals (134,032 ) - (134,032 )
At 30 September 2024 2,020,596 1,141 2,607,697
DEPRECIATION
At 1 October 2023 1,141,857 845 1,166,066
Charge for year 222,247 74 225,140
Eliminated on disposal (106,905 ) - (106,905 )
At 30 September 2024 1,257,199 919 1,284,301
NET BOOK VALUE
At 30 September 2024 763,397 222 1,323,396
At 30 September 2023 820,448 296 1,132,910

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 64,256 115,060
Other debtors 6,914 -
71,170 115,060

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 17,083 -
Trade creditors 24,660 64,696
Tax 8,389 26,446
Social security and other taxes 5,578 5,511
VAT 8,202 7,826
Other creditors 868 1,693
Directors' current accounts 50,000 50,000
Accrued expenses 3,840 3,695
118,620 159,867

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 37,312 -
Directors' loan accounts 806,217 751,177
843,529 751,177