C B Cooker Services Ltd

C B Cooker Services Ltd
Contents Page
For the year ended 30 September 2025

Statement of financial position	1
Notes to the financial statements	2

C B Cooker Services Ltd
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	10,436	15,042
		10,436	15,042
Current assets
Debtors		4,435	1,061
Cash at bank and in hand		64,159	43,540
		68,594	44,601
Creditors: amount falling due within one year		(45,045)	(38,307)
Net current assets		23,549	6,294

Total assets less current liabilities		33,985	21,336
Creditors: amount falling due after more than one year		(7)	(4,332)
Provisions for liabilities		(1,983)	(2,858)
Net assets		31,995	14,146

Capital and reserves
Called up share capital	4	12	12
Profit and loss account		31,983	14,134
Shareholders' funds		31,995	14,146

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 06 November 2025 and were signed on its behalf by:

-------------------------------
Christopher Bennett
Director

1

C B Cooker Services Ltd
Notes to the Abridged Financial Statements
For the year ended 30 September 2025

General Information

C B Cooker Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12232580, registration address Bank House, 6-8 Church Street, Adlington, Chorley, PR7 4EX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	33.33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 October 2024	2,492	27,772	250	3,586	34,100
Additions	-	(2,277)	689	1,029	(559)
Disposals	-	-	-	-	-
At 30 September 2025	2,492	25,495	939	4,615	33,541
Depreciation
At 01 October 2024	411	15,577	130	2,940	19,058
Charge for year	416	2,480	162	989	4,047
On disposals	-	-	-	-	-
At 30 September 2025	827	18,057	292	3,929	23,105
Net book values
Closing balance as at 30 September 2025	1,665	7,438	647	686	10,436
Opening balance as at 01 October 2024	2,081	12,195	120	646	15,042

4.

Share Capital

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

2


Registered Number: 12232580
England and Wales
C B COOKER SERVICES LTD

Abridged Accounts

Period of accounts Start date: 01 October 2024 End date: 30 September 2025