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Registered number: 12261263 COOKIE RECORDS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
COOKIE RECORDS LIMITED REGISTERED NUMBER:12261263
BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 567 |  | 63 |
Cash at bank and in hand | 5 | 555 |  | 573 |
|  | 1,122 |  | 636 |
Creditors: amounts falling due within one year | 6 | (10,726) |  | (6,726) |
Net current liabilities |  |  | (9,604) |  | (6,090)
Total assets less current liabilities |  |  | (9,604) |  | (6,090)
Net liabilities |  |  | (9,604) |  | (6,090)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (9,605) |  | (6,091)
|  |  | (9,604) |  | (6,090)
The director considers 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 director acknowledges her 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 profit and loss account 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:
S Cooke
Director
Date: 14 April 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
COOKIE RECORDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Cookie Records Limited is a private company, limited by shares, registered in England and Wales, registration number 12261263. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of sound recording and music publishing. 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 Section 1A of the Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006.
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis as the director has confirmed she will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months from the date of signing the financial statement. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.
| 2.3 | Functional and presentation currency
The company's functional and presentational currency is pound sterling
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from sound recording and music publishing is recognised as the related performance obligations are satisfied and only to the extent that it is probable that the company will be entitled to the consideration due under the contract.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 2
COOKIE RECORDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.8 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, other creditors and loans with related parties.
3. | Employees
| The average monthly number of employees, including the director, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 497 | -
| Prepayments | 70 | 63
|  | 567 | 63
5. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank | 555 | 573
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 8,038 | 4,518
| Accruals | 2,688 | 2,208
|  | 10,726 | 6,726
Page 3
COOKIE RECORDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
8. | Transactions with the director
| As at the year end, the company owed £8,038 (2024 - £4,518) to the director. The loan is unsecured, interest free and repayable on demand.
Page 4