T. Cook & Son (Farmers) Limited

	Page
Company Information	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—7

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Abridged Balance Sheet

As At 30 June 2025

Abridged Balance Sheet

Registered number: 00506786

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,679,071		2,246,616
Investments	5		4,106		4,106

			12,683,177		2,250,722
CURRENT ASSETS
Stocks		241,449		247,840
Debtors		231,684		298,341
Cash at bank and in hand		1,391		352

		474,524		546,533
Creditors: Amounts Falling Due Within One Year		(941,624 )		(815,398 )

NET CURRENT ASSETS (LIABILITIES)			(467,100 )		(268,865 )

TOTAL ASSETS LESS CURRENT LIABILITIES			12,216,077		1,981,857

Creditors: Amounts Falling Due After More Than One Year			(1,029,012 )		(1,099,530 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(121,044 )		(129,291 )

NET ASSETS			11,066,021		753,036

CAPITAL AND RESERVES
Called up share capital	7		12,600		12,600
Revaluation reserve	8		9,640,985		-
Capital redemption reserve			7,500		7,500
Profit and Loss Account			1,404,936		732,936

SHAREHOLDERS' FUNDS			11,066,021		753,036

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T. Cook & Son (Farmers) Limited

Abridged Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr T A Cook

Director

6th October 2025

The notes on pages 4 to 7 form part of these financial statements.

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T. Cook & Son (Farmers) Limited

Notes to the Abridged Financial Statements

For The Year Ended 30 June 2025

Notes to the Abridged Financial Statements

1. General Information

T. Cook & Son (Farmers) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00506786 . The registered office is Kenby Farm, Owstwick, Roos, Withernsea, East Yorkshire, HU12 0LH.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Freehold	10% on reducing balance and Nil
Plant & Machinery	15% & 20% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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T. Cook & Son (Farmers) Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years 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.

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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.8. Exemption from preparing group accounts

These accounts represent information about the company as a single entity. Group accounts are not required as the group qualifies as a small sized group.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 14)

4. Tangible Assets

	Total
	£
Cost or Valuation
As at 1 July 2024	4,646,300
Additions	131,069
Disposals	(189,936 )
Revaluation	9,640,985

As at 30 June 2025	14,228,418

Depreciation
As at 1 July 2024	2,399,684

...CONTINUED

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T. Cook & Son (Farmers) Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

Provided during the period	129,040
Disposals	(144,497 )
On revaluations	(834,880 )

As at 30 June 2025	1,549,347

Net Book Value
As at 30 June 2025	12,679,071

As at 1 July 2024	2,246,616

5. Investments

	Total
	£
Cost or Valuation
As at 1 July 2024	4,106

As at 30 June 2025	4,106

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	4,106

As at 1 July 2024	4,106

6. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	81,769	105,052
Later than one year and not later than five years	52,248	114,735

	134,017	219,787

	134,017	219,787

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
12,500 Ordinary Shares of £ 1.00 each	12,500	12,500
100 Ordinary A shares of £ 1.00 each	100	100

	12,600	12,600

8. Reserves

	Revaluation Reserve
	£
Surplus on revaluation	9,640,985

As at 30 June 2025	9,640,985

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T. Cook & Son (Farmers) Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

9. Ultimate Controlling Party Not Known

In the opinion of the directors there is no ultimate controlling party.

10. Fixed Assets Investments

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Kenby Pigs Limited

Registered office: Thorn Marsh Farm Bellcroft Lane, Burstwick, Hull, East Yorkshire, England, HU12 9JT

Nature of business: Raising of swine/pigs

Class of shares:

Holding

Ordinary 100.00

30/06/2025 30/06/2024

Aggregate capital and reserves

(5,296) (9,071)

Profit/(loss) for the year

3,775 (5,037)

CPH Yorkshire Limited

Registered office: Kenby Farm Owstwick, Roos, Withernsea, East Yorkshire, England, HU12 0LH

Nature of business: Dormant Company

Class of shares:

Holding

Ordinary 100.00

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Directors	Mr T A Cook
	Mr T A Cook
	Mr M J Cook
	Mr J J Cook

Company Number	00506786

Registered Office	Kenby Farm, Owstwick
	Roos
	Withernsea
	East Yorkshire
	HU12 0LH

Accountants	360 Accountants Limited
	19 Albion Street
	Hull
	East Yorkshire
	HU1 3TG

Bankers	National Westminster Bank Plc
	34 King Edward Street
	Hul
	East Yorkshire
	HU1 3SS