R J COOK LIMITED - Filleted accounts

Registered number

05291467

R J COOK LIMITED

Filleted Accounts

31 March 2025

R J COOK LIMITED
Registered number:		05291467
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		594,732			553,875

Current assets
Stocks		25,300			28,325
Debtors	4	270,695			215,522
Cash at bank and in hand		299,561			423,939
		595,556			667,786

Creditors: amounts falling due within one year	5	(390,661)			(434,518)

Net current assets			204,895			233,268

Total assets less current liabilities			799,627			787,143

Creditors: amounts falling due after more than one year	6		(3,135)			(13,899)

Provisions for liabilities			(79,520)			(81,675)


Net assets			716,972			691,569

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			715,972			690,569

Shareholders' funds			716,972			691,569

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J Cook
Director
Approved by the board on 5 December 2025

R J COOK LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	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 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 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other 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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			11		11


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	150,530		947,601		1,098,131
	Additions	-		137,823		137,823
	Disposals	-		(15,200)		(15,200)
	At 31 March 2025	150,530		1,070,224		1,220,754

	Depreciation
	At 1 April 2024	-		544,256		544,256
	Charge for the year	-		95,334		95,334
	On disposals	-		(13,568)		(13,568)
	At 31 March 2025	-		626,022		626,022

	Net book value
	At 31 March 2025	150,530		444,202		594,732
	At 31 March 2024	150,530		403,345		553,875


4	Debtors			2025		2024
£					£

	Trade debtors			217,195		215,522
	Other debtors			53,500		-
				270,695		215,522


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			11,136		11,336
	Trade creditors			131,822		164,877
	Taxation and social security costs			46,806		50,692
	Other creditors			200,897		207,613
				390,661		434,518


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			3,135		13,899


7	Controlling party

	The company is controlled by Mr R J Cook and Mr J Cook, directors.


8	Other information

	R J COOK LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Red Cottage
	Brook Green
	Newport
	Isle of Wight
	PO30 4HA