Two Many Cooks Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06125554

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,195		13,171
Tangible Assets	5		20,790		27,178

			22,985		40,349
CURRENT ASSETS
Debtors	6	289,519		293,336
Cash at bank and in hand		162,474		74,444

		451,993		367,780
Creditors: Amounts Falling Due Within One Year	7	(470,383 )		(388,484 )

NET CURRENT ASSETS (LIABILITIES)			(18,390 )		(20,704 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,595		19,645

Creditors: Amounts Falling Due After More Than One Year	8		-		(12,833 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,493 )		(6,795 )

NET ASSETS			102		17

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			2		(83 )

SHAREHOLDERS' FUNDS			102		17

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Two Many Cooks Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Joanna Rowlands Director	Mrs Emily Jones Director
22 September 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Two Many Cooks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06125554 . The registered office is South Lodge, Brockham Green, Brockham, Betchworth, Surrey, RH3 7JS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 62 (2024: 59)

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Two Many Cooks Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	109,759

As at 31 March 2025	109,759

Amortisation
As at 1 April 2024	96,588
Provided during the period	10,976

As at 31 March 2025	107,564

Net Book Value
As at 31 March 2025	2,195

As at 1 April 2024	13,171

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	131,928	29,535	59,799	18,363	239,625
Additions	541	-	-	-	541

As at 31 March 2025	132,469	29,535	59,799	18,363	240,166

Depreciation
As at 1 April 2024	122,117	26,615	47,573	16,142	212,447
Provided during the period	2,588	730	3,056	555	6,929

As at 31 March 2025	124,705	27,345	50,629	16,697	219,376

Net Book Value
As at 31 March 2025	7,764	2,190	9,170	1,666	20,790

As at 1 April 2024	9,811	2,920	12,226	2,221	27,178

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	25,207	14,243
Prepayments and accrued income	140,502	112,075
Other debtors	293	5,000
Corporation tax recoverable	21,681	20,459
Directors' loan accounts	101,836	141,559

	289,519	293,336

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Two Many Cooks Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	381,964	310,694
Bank loans and overdrafts	11,917	11,000
Corporation tax	16,340	16,369
Other taxes and social security	3,279	7,029
VAT	48,356	35,520
Other creditors	3,177	2,922
Accruals and deferred income	5,350	4,950

	470,383	388,484

The bank loans and overdraft are secured by a fixed and floating charge in the form of a debenture deed dated 7 February 2013 in favour of Lloyds Bank plc over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures and fixed plant & machinery.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	12,833

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

10. Other Commitments

At the end of the period the company had annual commitments under non-cancellable operating leases as follows:

	2025	2024
	£	£
Not later than one year	26,000	26,000

	26,000	26,000

11. Pension Commitments

The company operates a workplace pension scheme for it's staff. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date there were no unpaid contributions.

The pension cost charge represents contributions payable by the company to the fund for the year and amounted to £9,634 (2024: £9,918).

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Two Many Cooks Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mrs Joanna Rowlands	108,155	-	39,333	-	68,822
Mrs Emily Jones	33,404	-	390	-	33,014

13. Controlling Party

The controlling party is Mrs J Rowlands by virtue of her ownership of more than 75% of the issued share capital in the company.

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