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REGISTERED NUMBER: 12202275 (England and Wales)















THE WHARF (COOKE) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






THE WHARF (COOKE) LIMITED (REGISTERED NUMBER: 12202275)






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 3


THE WHARF (COOKE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: P E D Cooke
Mrs G F R Vaughan





REGISTERED OFFICE: Larkfleet House
Falcon Way
Bourne
Lincolnshire
PE10 0FF





REGISTERED NUMBER: 12202275 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
14 All Saints Street
Stamford
Lincolnshire
PE9 2PA

THE WHARF (COOKE) LIMITED (REGISTERED NUMBER: 12202275)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 4 5,612,579 4,715,154

CURRENT ASSETS
Debtors 5 882,355 -
Cash at bank 38,093 49,757
920,448 49,757
CREDITORS
Amounts falling due within one year 6 890,021 5,267
NET CURRENT ASSETS 30,427 44,490
TOTAL ASSETS LESS CURRENT LIABILITIES 5,643,006 4,759,644

CAPITAL AND RESERVES
Called up share capital 7 5,591,454 5,591,454
Retained earnings 51,552 (831,810 )
SHAREHOLDERS' FUNDS 5,643,006 4,759,644

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.

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 5 June 2025 and were signed on its behalf by:





P E D Cooke - Director


THE WHARF (COOKE) LIMITED (REGISTERED NUMBER: 12202275)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

The Wharf (Cooke) 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 as modified by the revaluation of certain assets.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in associates
Investments in associated undertakings are recognised at cost less impairment.

Financial instruments
The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

THE WHARF (COOKE) LIMITED (REGISTERED NUMBER: 12202275)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

Other investments are measured at cost less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 1 ) .

4. FIXED ASSET INVESTMENTS
Interest
in Other
associate investments Totals
£    £    £   
COST OR VALUATION
At 1 October 2023 5,591,454 1,789,056 7,380,510
Additions - 700,081 700,081
Disposals - (95,558 ) (95,558 )
Revaluations - 108,000 108,000
At 30 September 2024 5,591,454 2,501,579 8,093,033
PROVISIONS
At 1 October 2023 2,665,356 - 2,665,356

Reversal of impairments (184,902 ) - (184,902 )
At 30 September 2024 2,480,454 - 2,480,454
NET BOOK VALUE
At 30 September 2024 3,111,000 2,501,579 5,612,579
At 30 September 2023 2,926,098 1,789,056 4,715,154


5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Directors' current accounts 659,705 -

Amounts falling due after more than one year:
Tax 222,650 -

Aggregate amounts 882,355 -

THE WHARF (COOKE) LIMITED (REGISTERED NUMBER: 12202275)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 304 -
Taxation 222,650 -
Social security and other taxes 4,851 -
Amounts owed to related
undertakings 659,816 111
Accruals and deferred income 2,400 5,156
890,021 5,267

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 5,591,454 5,591,454

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
P E D Cooke
Balance outstanding at start of year - -
Amounts advanced 659,705 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 659,705 -

Loans to directors are interest free and repayable on demand.

9. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed £659,816 (2023: £111) to related undertakings in which a director/shareholder has a participating interest. The loans are interest free and repayable on demand.