Company Registration No. 08812415 (England and Wales)
Spook Cooks Limited
Unaudited accounts
for the year ended 31 December 2024
Spook Cooks Limited
Unaudited accounts
Contents
Spook Cooks Limited
Statement of financial position
as at 31 December 2024
Tangible assets
165,612
256,116
Cash at bank and in hand
306,417
524,756
Creditors: amounts falling due within one year
(458,675)
(560,910)
Net current assets
527,667
530,051
Total assets less current liabilities
693,280
786,168
Creditors: amounts falling due after more than one year
(1,250)
(6,248)
Provisions for liabilities
Deferred tax
(30,889)
(35,903)
Net assets
661,141
744,017
Called up share capital
611
611
Share premium
854,819
854,819
Profit and loss account
(194,289)
(111,413)
Shareholders' funds
661,141
744,017
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2025 and were signed on its behalf by
Emily Few Brown
Director
Company Registration No. 08812415
Spook Cooks Limited
Notes to the Accounts
for the year ended 31 December 2024
Spook Cooks Limited is a private company, limited by shares, registered in England and Wales, registration number 08812415. The registered office is Arch 65 Queens Circus, Nine Elms, London, SW8 4NE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Income tax represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the period. Taxable profit differs from profit as reported in the income statement because of items of income or expense that are taxable or deductible in other periods and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Spook Cooks Limited
Notes to the Accounts
for the year ended 31 December 2024
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
50% Straight line basis
Plant & machinery
33% Reducing balance basis
Motor vehicles
25% Reducing balance basis
Investments in shares are included at fair value.
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, inventories are assessed for impairment. If inventories are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Spook Cooks Limited
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2024
113,834
454,859
28,398
597,091
Disposals
-
(17,252)
-
(17,252)
At 31 December 2024
113,834
438,325
28,398
580,557
At 1 January 2024
74,097
255,833
11,045
340,975
Charge for the year
16,324
63,670
4,338
84,332
On disposals
-
(10,362)
-
(10,362)
At 31 December 2024
90,421
309,141
15,383
414,945
At 31 December 2024
23,413
129,184
13,015
165,612
At 31 December 2023
39,737
199,026
17,353
256,116
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
10,660
14,214
5
Investments
Subsidiary undertakings
Valuation at 1 January 2024
1
Valuation at 31 December 2024
1
Amounts falling due within one year
Trade debtors
331,882
397,325
Amounts due from group undertakings etc.
251,672
94,735
Accrued income and prepayments
55,011
38,278
Spook Cooks Limited
Notes to the Accounts
for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024
2023
Obligations under finance leases and hire purchase contracts
4,999
4,999
Trade creditors
158,497
201,383
Taxes and social security
24,395
34,348
Other creditors
10,696
3,601
Deferred income
155,219
147,283
8
Creditors: amounts falling due after more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
1,250
6,248
9
Operating lease commitments
2024
2023
At 31 December 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
126,227
64,883
Later than one year and not later than five years
96,772
17,903
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director's loan
4,780
-
4,780
-
11
Average number of employees
During the year the average number of employees was 25 (2023: 24).