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Registered number: 05290145
Cook Eyecare Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
Prepared By:
Taylor & Taylor Accountants Ltd
Chartered Accountants
175 Cole Valley Road
Birmingham
B28 0DG
Cook Eyecare Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
M.Cook
REGISTERED OFFICE
6 Hurst Lane
Castle Bromwich
Birmingham
B34 7HR
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05290145
ACCOUNTANTS
Taylor & Taylor Accountants Ltd
Chartered Accountants
175 Cole Valley Road
Birmingham
B28 0DG
Cook Eyecare Limited
ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Cook Eyecare Limited
BALANCE SHEET AT 31/03/2025
20252024
Notes££
FIXED ASSETS
Tangible assets32,2332,633
CURRENT ASSETS
Stock15,54014,800
Debtors55,4026,991
Cash at bank and in hand12,67023,418
33,61245,209
CREDITORS: Amounts falling due within one year615,47926,137
NET CURRENT ASSETS18,13319,072
TOTAL ASSETS LESS CURRENT LIABILITIES20,36621,705
CREDITORS: Amounts falling due after more than one year717,98921,225
PROVISIONS FOR LIABILITIES AND CHARGES9424-
NET ASSETS1,953480
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account1,853380
SHAREHOLDERS' FUNDS1,953480
For the year ending 31/03/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 04/12/2025 and signed on their behalf by
.............................
M.Cook
Director
Cook Eyecare Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Going Concern
These accounts have been prepared on a going cocern basis. Despite the insolvent nature of the balance sheet the director confirms that the company can continue to meet it's liabilities as and when they fall due.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsreducing balance 25%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
Cook Eyecare Limited
1g.
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/202445,00045,000
At 31/03/202545,00045,000
Depreciation
At 01/04/202445,00045,000
At 31/03/202545,00045,000
Net Book Amounts
At 31/03/2025--
3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentTotal
£££
Cost
At 01/04/202427,036-27,036
Additions-344344
At 31/03/202527,03634427,380
Depreciation
At 01/04/202424,403-24,403
For the year744-744
At 31/03/202525,147-25,147
Net Book Amounts
At 31/03/20251,8893442,233
At 31/03/20242,633-2,633
4. STOCK 20252024
££
Stock comprises:
Stock15,54014,800
15,54014,800
Cook Eyecare Limited
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors4,3815,437
VAT3241,079
Salaries and wages control317-
Prepayments380475
5,4026,991
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax188-
PAYE control2,8648,998
Salaries and wages control-879
Nest control348116
Directors current account104651
Bounceback loan <1yr3,8264,812
Trade creditors5,2928,299
Accruals2,8572,382
15,47926,137
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bounceback loan >1yr17,98921,225
17,98921,225
8. EMPLOYEES
20252024
No.No.
Average number of employees44
Cook Eyecare Limited
9. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation424-
424-
10. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100