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T.N. COOK LIMITED

Registered Number
01182390
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

T.N. COOK LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | COOK, Benjamin Thomas
| COOK, John Michael
| COOK, Sheila May

Company Secretary | COOK, John Michael

Registered Address | Close House Farm
| Otley Road
| Skipton
| BD23 6DR

Registered Number | 01182390 (England and Wales)

T.N. COOK LIMITED
Statement of Financial Position
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 1,021,828 |  |  |  | 794,967
|  |  |  | 1,021,828 |  |  |  | 794,967
Current assets |  |  |  |  |  |  |  |
Stocks |  | 303,015 |  |  |  | 383,734 |  |
Debtors | 5 | 52,593 |  |  |  | 33,132 |  |
Cash at bank and on hand |  | 19,226 |  |  |  | 23,209 |  |
|  | 374,834 |  |  |  | 440,075 |  |
Creditors amounts falling due within one year | 6 | (592,547) |  |  |  | (662,282) |  |
Net current assets (liabilities) |  |  |  | (217,713) |  |  |  | (222,207)
Total assets less current liabilities |  |  |  | 804,115 |  |  |  | 572,760
Provisions for liabilities | 7 |  |  | (105,000) |  |  |  | (47,500)
Net assets |  |  |  | 699,115 |  |  |  | 525,260
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 3,000 |  |  |  | 3,000
Revaluation reserve |  |  |  | 224,598 |  |  |  | 112,098
Other reserves |  |  |  | 4,000 |  |  |  | 4,000
Profit and loss account |  |  |  | 467,517 |  |  |  | 406,162
Shareholders' funds | 10 |  |  | 699,115 |  |  |  | 525,260

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 November 2025, and are signed on its behalf by:
COOK, John Michael Director Registered Company No. 01182390

T.N. COOK LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors. shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing financial statements.

| Turnover policy
--- | ---
| 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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets’ residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows: Land and Buildings - 2% on cost, land is not depreciated Motor Vehicles - 25% reducing balance Plant & Machinery - 15% reducing balance Office Equipment - 15% and 25% on cost

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease. Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.

| Financial instruments
--- | ---
| The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 8 |  | 8

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 June 24 | 8,000 |  | 8,000
| At 31 May 25 | 8,000 |  | 8,000
| Amortisation and impairment
| At 01 June 24 | 8,000 |  | 8,000
| At 31 May 25 | 8,000 |  | 8,000
| Net book value
| At 31 May 25 | - |  | -
| At 31 May 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 June 24 | 850,000 |  | 322,638 |  | - |  | 97,268 |  | 1,269,906
| Additions | - |  | 29,432 |  | 67,298 |  | - |  | 96,730
| Revaluations | 50,000 |  | - |  | - |  | - |  | 50,000
| Disposals | - |  | (4,748) |  | - |  | - |  | (4,748)
| At 31 May 25 | 900,000 |  | 347,322 |  | 67,298 |  | 97,268 |  | 1,411,888
| Depreciation and impairment
| At 01 June 24 | 100,000 |  | 278,123 |  | - |  | 96,816 |  | 474,939
| Charge for year | - |  | 16,221 |  | 3,362 |  | 286 |  | 19,869
| Revaluation surplus | (100,000) |  | - |  | - |  | - |  | (100,000)
| On disposals | - |  | (4,748) |  | - |  | - |  | (4,748)
| At 31 May 25 | - |  | 289,596 |  | 3,362 |  | 97,102 |  | 390,060
| Net book value
| At 31 May 25 | 900,000 |  | 57,726 |  | 63,936 |  | 166 |  | 1,021,828
| At 31 May 24 | 750,000 |  | 44,515 |  | - |  | 452 |  | 794,967

| Included in freehold property is freehold land at valuation of £350,000 (2024 - £350,000) which is not depreciated. During the period ended 31 May 2025 WBW Surveyors valued the freehold property at £900,000 on a fair value basis. It is the opinion of the directors that this valuation has not materially altered at the period end date. Cost or valuation at 31 May 2025 is as follows: At cost £748,629 At valuation (31 May 2013) £101,371 At valuation (31 May 2025) £50,000 £900,000 If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows: 2025 2024 Cost £748,629 £748,629 Accumulated depreciation (£110,000) (£100,000) Net book value £638,629 £648,629

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 29,580 |  | 18,024
| Other debtors | 3,289 |  | 1,725
| Prepayments and accrued income | 19,724 |  | 13,383
| Total | 52,593 |  | 33,132

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 22,121 |  | 43,798
| Taxation and social security | 57,287 |  | 57,518
| Payments received on account | 30,725 |  | 50,219
| Other creditors | 256,333 |  | 259,434
| Accrued liabilities and deferred income | 226,081 |  | 251,313
| Total | 592,547 |  | 662,282

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Provisions for liabilities
--- | ---
| The provision for deferred tax is made up of £30,000 in respect of accelerated capital allowances and £75,000 in respect of revaluation of freehold property.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 105,000 |  | 47,500
| Total | 105,000 |  | 47,500

8. | Pension commitments
--- | ---
| The pension cost charge represents contributions payable by the company to the fund and amounted to £48,392 (2024 - £47,258). Contributions totalling £3,239 (2024 - £4,034) were payable to the fund at the balance sheet date and are included in creditors.

9. | Other commitments
--- | ---
| At 31 May 2025 the company had future minimum lease payments under non-cancellable operating leases of £32,233 (2024 - £50,527).

10. | Fair value reserve
--- | ---
| Other reserves represent the unrealised fair value surplus created when the freehold property was revalued, less any deferred tax provision. The reserve represents non distributable funds.

11. | Related party transactions
--- | ---
| At 31 May 2025 the company owed the directors £223,786 (2024 - £206,532). No interest was charged on these loans and the loans are repayable on demand.