Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2 false 2024-10-01 false No description of principal activity 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00251312 2024-10-01 2025-09-30 00251312 2023-10-01 2024-09-30 00251312 2025-09-30 00251312 2024-09-30 00251312 c:Director1 2024-10-01 2025-09-30 00251312 d:PlantMachinery 2024-10-01 2025-09-30 00251312 d:PlantMachinery 2025-09-30 00251312 d:PlantMachinery 2024-09-30 00251312 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00251312 d:MotorVehicles 2024-10-01 2025-09-30 00251312 d:MotorVehicles 2025-09-30 00251312 d:MotorVehicles 2024-09-30 00251312 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00251312 d:FurnitureFittings 2024-10-01 2025-09-30 00251312 d:FurnitureFittings 2025-09-30 00251312 d:FurnitureFittings 2024-09-30 00251312 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00251312 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00251312 d:FreeholdInvestmentProperty 2025-09-30 00251312 d:FreeholdInvestmentProperty 2024-09-30 00251312 d:CurrentFinancialInstruments 2025-09-30 00251312 d:CurrentFinancialInstruments 2024-09-30 00251312 d:Non-currentFinancialInstruments 2025-09-30 00251312 d:Non-currentFinancialInstruments 2024-09-30 00251312 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 00251312 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 00251312 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 00251312 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 00251312 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-09-30 00251312 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 00251312 d:ShareCapital 2025-09-30 00251312 d:ShareCapital 2024-09-30 00251312 d:CapitalRedemptionReserve 2025-09-30 00251312 d:CapitalRedemptionReserve 2024-09-30 00251312 d:RetainedEarningsAccumulatedLosses 2025-09-30 00251312 d:RetainedEarningsAccumulatedLosses 2024-09-30 00251312 c:FRS102 2024-10-01 2025-09-30 00251312 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 00251312 c:FullAccounts 2024-10-01 2025-09-30 00251312 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00251312 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 00251312 WARREN BROS. AND COOKE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
WARREN BROS. AND COOKE LIMITED REGISTERED NUMBER: 00251312 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 12,951 |  | 16,190
Investment property | 6 |  | 250,000 |  | 250,000
|  |  | 262,951 |  | 266,190
Current assets |  |  |  |  |
Stocks |  | 7,500 |  | 8,000 |
Debtors | 7 | 1,580 |  | 1,384 |
Cash at bank and in hand |  | 152,588 |  | 177,962 |
|  | 161,668 |  | 187,346 |
Creditors: amounts falling due within one year | 8 | (2,195) |  | (2,028) |
Net current assets |  |  | 159,473 |  | 185,318
Total assets less current liabilities |  |  | 422,424 |  | 451,508
Creditors: amounts falling due after more than one year | 9 |  | (150,000) |  | (150,000)
Net assets |  |  | 272,424 |  | 301,508
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3,132 |  | 3,132
Capital redemption reserve |  |  | 2,668 |  | 2,668
Profit and loss account |  |  | 266,624 |  | 295,708
|  |  | 272,424 |  | 301,508
Page 1
WARREN BROS. AND COOKE LIMITED REGISTERED NUMBER: 00251312 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M A Sloper
Director
Date: 5 December 2025
Page 2
WARREN BROS. AND COOKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Warren Bros. and Cooke Ltd is a private company limtied by shares incorporated in England and Wales. The registered office is 36 Tyndall Court, Commerce Road, Lynch Wood, Peterborough, PE2 6LR 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised at the fair value of the consideration received or receivable for property rental services provided in the normal course of business.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following bases:.
|  |  |  | Plant and machinery | - | 20% | on written down value
|  |  |  | Motor vehicles | - | 20% | on written down value
|  |  |  | Fixtures, fittings and equipment | - | 20% | on written down value
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account. Page 3
WARREN BROS. AND COOKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for Page 4
WARREN BROS. AND COOKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities 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 Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Total | 2 | 2
Page 5
WARREN BROS. AND COOKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Impairments
| Impairment tests have been carried out where appropriate and the following impairment losses have been recognised in profit or loss:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| In respect of: Stocks | 500 | 1,000
| Recognised in: Cost of Sales | 500 | 1,000
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 5,338 | 31,173 | 373 | 36,884
| At 30 September 2025 | 5,338 | 31,173 | 373 | 36,884
| Depreciation |  |  |  |
| At 1 October 2024 | 1,978 | 18,405 | 311 | 20,694
| Depreciation charged in the year | 672 | 2,554 | 13 | 3,239
| At 30 September 2025 | 2,650 | 20,959 | 324 | 23,933
| Net book value |  |  |  |
| At 30 September 2025 | 2,688 | 10,214 | 49 | 12,951
| At 30 September 2024 | 3,360 | 12,768 | 62 | 16,190
Page 6
WARREN BROS. AND COOKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 250,000
| At 30 September 2025 | 250,000
Investment property comprises of one freehold property. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 1,580 | 1,384
|  | 1,580 | 1,384
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Taxation and social security | 255 | 97
| Other creditors | - | 103
| Accruals and deferred income | 1,940 | 1,828
|  | 2,195 | 2,028
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other borrowings | 150,000 | 150,000
|  | 150,000 | 150,000
Page 7
WARREN BROS. AND COOKE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Related party transactions
| The following amounts were outstanding at the reporting end date:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts due to related parties |  |
| Key management personnel | 150,000 | 150,000
| This loan is repayable in full on 30 March 2036. Interest is being charged on this loan at a rate of 5% per annum.
Page 8