J. Cook (Tendring) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00628332

J. Cook (Tendring) Limited

Filleted Unaudited Financial Statements

For the Year Ended

5 April 2025

J. Cook (Tendring) Limited

Statement of Financial Position

5 April 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	4		942	38

Current Assets

Debtors	5	1,560	1,531
Cash at bank and in hand		59,419	61,808
		---------	---------
		60,979	63,339

Creditors: amounts falling due within one year	6	11,298		14,276
		---------		---------
Net Current Assets			49,681	49,063
			---------	---------
Total Assets Less Current Liabilities			50,623	49,101
			---------	---------
Net Assets			50,623	49,101
			---------	---------

J. Cook (Tendring) Limited

Statement of Financial Position (continued)

5 April 2025

	2025		2024
Note	£	£	£

Capital and Reserves

Called up share capital	5,000	5,000
Profit and loss account	45,623	44,101
	---------	---------
Shareholders Funds	50,623	49,101
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 5th April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 15 December 2025 , and are signed on behalf of the board by:

A Cook
Director

Company registration number: 00628332

J. Cook (Tendring) Limited

Notes to the Financial Statements

Year Ended 5th April 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Vicarage, High Road, Swilland, Ipswich, Suffolk, IP6 9LP.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis.

Revenue Recognition

The turnover shown in the profit and loss account represents rents received during the year.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	10% straight line
Tenant improvement	-	10% straight line
Plant & machinery	-	20% reducing balance

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Tangible Assets

	Freehold property	Tenant improvement	Plant and machinery	Total
	£	£	£	£
Cost
At 6th April 2024	13,784	8,598	17,751	40,133
Additions	–	–	1,140	1,140
	---------	-------	---------	---------
At 5th April 2025	13,784	8,598	18,891	41,273
	---------	-------	---------	---------
Depreciation
At 6th April 2024	13,783	8,597	17,715	40,095
Charge for the year	–	–	236	236
	---------	-------	---------	---------
At 5th April 2025	13,783	8,597	17,951	40,331
	---------	-------	---------	---------
Carrying amount
At 5th April 2025	1	1	940	942
	---------	-------	---------	---------
At 5th April 2024	1	1	36	38
	---------	-------	---------	---------

5. Debtors

	2025	2024
	£	£
Other debtors	1,560	1,531
	-------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	145	3,124
Other creditors	11,153	11,152
	---------	---------
	11,298	14,276
	---------	---------