Registered number
04745410
A J Cocker Associates Limited
Filleted Abridged Accounts
Year ended 31 August 2025

A J Cocker Associates Limited
Abridged Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 434 |  |  | 620
Current assets
Debtors |  |  | 16,086 |  |  | 19,628
Cash at bank and in hand |  |  | 19,437 |  |  | 51,363
|  |  | 35,523 |  |  | 70,991
Creditors: amounts falling due within one year |  |  | (6,969) |  |  | (21,475)
Net current assets |  |  |  | 28,554 |  |  | 49,516
Total assets less current liabilities |  |  |  | 28,988 |  |  | 50,136
Provisions for liabilities |  |  |  | (82) |  |  | (405)
Net assets |  |  |  | 28,906 |  |  | 49,731
Capital and reserves
Called up share capital |  |  |  | 104 |  |  | 104
Profit and loss account |  |  |  | 28,802 |  |  | 49,627
Shareholder's funds |  |  |  | 28,906 |  |  | 49,731
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.
I Stott
Director
Approved by the board on 2 March 2026

A J Cocker Associates Limited
Notes to the Abridged Accounts
for the year ended 31 August 2025
1 | Accounting policies
| Basis of preparation
| The abridged 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:
| Office equipment | 20% reducing balance
| Computer equipment | 25% straight line
| 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.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| 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 | 2 |  | 4
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 September 2024 | 10,000
| At 31 August 2025 | 10,000
| Amortisation
| At 1 September 2024 | 10,000
| At 31 August 2025 | 10,000
| Net book value
| At 31 August 2025 | -
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Total
£
| Cost
| At 1 September 2024 | 56,580
| At 31 August 2025 | 56,580
| Depreciation
| At 1 September 2024 | 55,960
| Charge for the year | 186
| At 31 August 2025 | 56,146
| Net book value
| At 31 August 2025 | 434
| At 31 August 2024 | 620
5 | Other information
| A J Cocker Associates Limited is a private company limited by shares and incorporated in England. Its registered office is:
| New Century House
| 176 Drake Street
| Rochdale
| Lancashire
| OL16 1UP

A J Cocker Associates Limited 04745410 false 2024-09-01 2025-08-31 2025-08-31 VT Final Accounts February 2026 I Stott No description of principal activity 04745410 2023-09-01 2024-08-31 04745410 core:WithinOneYear 2024-08-31 04745410 core:ShareCapital 2024-08-31 04745410 core:RetainedEarningsAccumulatedLosses 2024-08-31 04745410 2024-09-01 2025-08-31 04745410 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04745410 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 04745410 bus:Director40 2024-09-01 2025-08-31 04745410 1 2024-09-01 2025-08-31 04745410 2 2024-09-01 2025-08-31 04745410 countries:England 2024-09-01 2025-08-31 04745410 bus:FRS102 2024-09-01 2025-08-31 04745410 bus:AbridgedAccounts 2024-09-01 2025-08-31 04745410 2025-08-31 04745410 core:WithinOneYear 2025-08-31 04745410 core:ShareCapital 2025-08-31 04745410 core:RetainedEarningsAccumulatedLosses 2025-08-31 04745410 core:Goodwill 2025-08-31 04745410 2024-08-31 04745410 core:Goodwill 2024-08-31 iso4217:GBP xbrli:pure