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Registered number: 07794438
Paul Cook Distribution Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Jon Line Accountancy Limited
65, Bishopsworth Road
Bristol
BS13 7JW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07794438
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,440 83,158
3,440 83,158
CURRENT ASSETS
Debtors 5 162,949 127,346
Cash at bank and in hand 62,262 66,545
225,211 193,891
Creditors: Amounts Falling Due Within One Year 6 (50,317 ) (53,951 )
NET CURRENT ASSETS (LIABILITIES) 174,894 139,940
TOTAL ASSETS LESS CURRENT LIABILITIES 178,334 223,098
Creditors: Amounts Falling Due After More Than One Year 7 (117,740 ) (146,336 )
NET ASSETS 60,594 76,762
CAPITAL AND RESERVES
Called up share capital 8 1 1
Other reserves 4,935 4,935
Profit and Loss Account 55,658 71,826
SHAREHOLDERS' FUNDS 60,594 76,762
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board
Mr Paul Cook
Director
10th December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Paul Cook Distribution Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07794438 . The registered office is 65 Bishopsworth Road, Bedminster Down, Bristol, BS13 7JW.
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:
Motor Vehicles 25%
Fixtures & Fittings 15%
Computer Equipment 20
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Sales, marketing and distribution 12 11
12 11
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 340,363 4,171 344,534
Additions 7,163 - 7,163
As at 31 October 2025 347,526 4,171 351,697
Depreciation
As at 1 November 2024 257,244 4,132 261,376
Provided during the period 86,881 - 86,881
As at 31 October 2025 344,125 4,132 348,257
Net Book Value
As at 31 October 2025 3,401 39 3,440
As at 1 November 2024 83,119 39 83,158
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 111,290 120,555
Other debtors 51,659 6,791
162,949 127,346
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,334 21,345
Other taxes and social security 15,301 1,367
VAT 27,682 25,803
Other creditors - 5,436
50,317 53,951
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,795 19,066
Other creditors 108,945 127,270
117,740 146,336
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4