Andrew Cook (Builders) Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Andrew Cook (Builders) Limited For The Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Andrew Cook (Builders) Limited For The Year Ended 30 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Andrew Cook (Builders) Limited , as a body, in accordance with the terms of our engagement letter dated 26 February 2015. Our work has been undertaken solely to prepare for your approval the accounts of Andrew Cook (Builders) Limited and state those matters that we have agreed to state to the directors of Andrew Cook (Builders) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andrew Cook (Builders) Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Andrew Cook (Builders) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Andrew Cook (Builders) Limited . You consider that Andrew Cook (Builders) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Andrew Cook (Builders) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23rd April 2026

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Andrew Cook (Builders) Limited

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: SC047010

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		179,176		200,917

			179,176		200,917
CURRENT ASSETS
Stocks	5	7,500		7,500
Debtors	6	141,620		156,541
Cash at bank and in hand		186,068		188,261

		335,188		352,302
Creditors: Amounts Falling Due Within One Year	7	(130,083 )		(140,088 )

NET CURRENT ASSETS (LIABILITIES)			205,105		212,214

TOTAL ASSETS LESS CURRENT LIABILITIES			384,281		413,131

PROVISIONS FOR LIABILITIES
Deferred Taxation			(22,169 )		(25,807 )

NET ASSETS			362,112		387,324

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			362,012		387,224

SHAREHOLDERS' FUNDS			362,112		387,324

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Andrew Cook (Builders) Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Alastair Cook

Director

23rd April 2026

The notes on pages 4 to 7 form part of these financial statements.

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Andrew Cook (Builders) Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Andrew Cook (Builders) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC047010 . The registered office is Andrew Cook (Builders) Ltd, Scoonie Park, Leven, Fife, KY8 4TD.

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:

Freehold	2% Straight line
Plant & Machinery	15% Reducing balance
Motor Vehicles	15% Reducing balance
Property Improvements	2% Straight line
Computer Equipment	15% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Corporation tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Andrew Cook (Builders) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

3Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Property Improvements
	£	£	£	£
Cost
As at 1 October 2024	49,989	297,455	96,918	17,216
Additions	-	1,200	-	-

As at 30 September 2025	49,989	298,655	96,918	17,216

Depreciation
As at 1 October 2024	6,998	199,987	51,826	2,066
Provided during the period	1,000	14,801	6,764	344

As at 30 September 2025	7,998	214,788	58,590	2,410

Net Book Value
As at 30 September 2025	41,991	83,867	38,328	14,806

As at 1 October 2024	42,991	97,468	45,092	15,150


	Computer Equipment	Total
	£	£
Cost
As at 1 October 2024	414	461,992
Additions	-	1,200

As at 30 September 2025	414	463,192

Depreciation
As at 1 October 2024	198	261,075
Provided during the period	32	22,941

As at 30 September 2025	230	284,016

Net Book Value
As at 30 September 2025	184	179,176

As at 1 October 2024	216	200,917

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Andrew Cook (Builders) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Stocks

	2025	2024
	£	£
Materials	7,500	7,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	68,069	55,422
Prepayments and accrued income	2,240	1,066
Other debtors	71,311	100,053

	141,620	156,541

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,333	4,132
Corporation tax	-	16,281
Other taxes and social security	1,549	1,636
VAT	4,628	3,277
Pension liability	-	266
Accruals and deferred income	2,900	2,650
Directors' loan accounts	110,673	111,846

	130,083	140,088

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	-	4,000

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Andrew Cook (Builders) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

10. Related Party Transactions

Andrew Cook (Containers) Limited

Connected Company

During the year, Andrew Cook (Builders) Limited made sales to Andrew Cook (Containers) Limited, a connected company, for the value of £3,338 (2024 - £128) and purchased goods to the value of £37,463 (2024 - £40,790).

At the year end the accounts show a debtor of £4,159 (2024 - £154).

Included in other debtors is a balance of £48,333 (2024 - £93,288) due from Andrew Cook (Containers) Ltd.

Andrew Cook (Contractors)

Connected Party

During the year, Andrew Cook (Builders) Limited made sales to Andrew Cook (Contractors), a connected party, for the value of £1,593 (2024 -£830) and purchased goods to the value of £26,743 (2024 - £32,036).

At the year end the accounts show a debtor of £2,908 (2024 - £996) and a creditor of £Nil (2024 - £600).

Included in other debtors is a balance of £16,214 due from Andrew Cook (Contractors)

Belliston Quarry Co Limited

Connected Company

During the year, Andrew Cook (Builders) Limited made sales to Belliston Quarry Co Limited, a connected company, for the value of £30,875 (2024 - £26,908) and purchased goods to the value of £7,993 (2024 - £30,958).

At the year end the accounts show a debtor of £16,296 (2024 - £Nil) and a creditor of £3,202 (2024 - £405).

Management Fees

During the year, management fees of £15,000 were paid for professional services provided by Andrew Cook (Contractors) - a connected party.

11. Ultimate Controlling Party

The Company is owned equally by the four shareholders, therefore has no ultimate controlling party.

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