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REGISTERED NUMBER: NI054827 (Northern Ireland)











Rankin Cook Ltd

Unaudited Financial Statements

for the Year Ended 30 April 2025






Rankin Cook Ltd (Registered number: NI054827)

Contents of the Financial Statements
for the Year Ended 30 April 2025










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


Rankin Cook Ltd

Company Information
for the Year Ended 30 April 2025







DIRECTOR: R A Cook





REGISTERED OFFICE: 15 Reservoir Road
Banbridge
Co. Down
BT32 4LD





REGISTERED NUMBER: NI054827 (Northern Ireland)





ACCOUNTANTS: S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN

Rankin Cook Ltd

Report of the Accountants to the Director of
Rankin Cook Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2025 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






S.M. Vint & Company
Chartered Certified Accountants
8 Newry Road
Banbridge
Co. Down
BT32 3HN


29 August 2025

Rankin Cook Ltd (Registered number: NI054827)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,398 31,123

CURRENT ASSETS
Stocks 2,466 2,432
Debtors 5 98,019 255,179
Cash at bank and in hand 206,602 19,403
307,087 277,014
CREDITORS
Amounts falling due within one year 6 82,581 89,007
NET CURRENT ASSETS 224,506 188,007
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,904

219,130

PROVISIONS FOR LIABILITIES 644 249
NET ASSETS 251,260 218,881

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 241,260 208,881
SHAREHOLDERS' FUNDS 251,260 218,881

Rankin Cook Ltd (Registered number: NI054827)

Balance Sheet - continued
30 April 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 August 2025 and were signed by:





R A Cook - Director


Rankin Cook Ltd (Registered number: NI054827)

Notes to the Financial Statements
for the Year Ended 30 April 2025


1. STATUTORY INFORMATION

Rankin Cook Ltd is a private company, limited by shares , registered in Northern Ireland. 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Rankin Cook Ltd (Registered number: NI054827)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2024
and 30 April 2025 19,270 71,904 91,174
DEPRECIATION
At 1 May 2024 6,770 53,281 60,051
Charge for year - 3,725 3,725
At 30 April 2025 6,770 57,006 63,776
NET BOOK VALUE
At 30 April 2025 12,500 14,898 27,398
At 30 April 2024 12,500 18,623 31,123

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 18,719 25,879
Other debtors 79,300 229,300
98,019 255,179

Rankin Cook Ltd (Registered number: NI054827)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 6,008 9,387
Taxation and social security 24,049 15,000
Other creditors 52,524 64,620
82,581 89,007