Andrew Cook (Containers) Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Andrew Cook (Containers) 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 (Containers) 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 (Containers) 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 (Containers) Limited and state those matters that we have agreed to state to the directors of Andrew Cook (Containers) 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 (Containers) Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Andrew Cook (Containers) 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 (Containers) Limited . You consider that Andrew Cook (Containers) 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 (Containers) 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 (Containers) Limited

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: SC125144

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		13,033		14,733
Tangible Assets	5		692,998		641,365

			706,031		656,098
CURRENT ASSETS
Debtors	6	224,798		219,721
Cash at bank and in hand		78,718		98,880

		303,516		318,601
Creditors: Amounts Falling Due Within One Year	7	(370,900 )		(437,067 )

NET CURRENT ASSETS (LIABILITIES)			(67,384 )		(118,466 )

TOTAL ASSETS LESS CURRENT LIABILITIES			638,647		537,632

Creditors: Amounts Falling Due After More Than One Year	8		(71,944 )		(13,750 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(56,462 )		(66,585 )

NET ASSETS			510,241		457,297

CAPITAL AND RESERVES
Called up share capital	10		80		80
Profit and Loss Account			510,161		457,217

SHAREHOLDERS' FUNDS			510,241		457,297

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Andrew Cook (Containers) 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 Alexander Cook

Director

23rd April 2026

The notes on pages 4 to 8 form part of these financial statements.

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Andrew Cook (Containers) Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Andrew Cook (Containers) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC125144 . The registered office is 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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are customer lists. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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% Reducing Balance
Plant & Machinery	15% Reducing Balance
Motor Vehicles	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Andrew Cook (Containers) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.6. 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.

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

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	2	2
Sales, marketing and distribution	14	13

	16	15

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2024	17,000

As at 30 September 2025	17,000

Amortisation
As at 1 October 2024	2,267
Provided during the period	1,700

As at 30 September 2025	3,967

Net Book Value
As at 30 September 2025	13,033

As at 1 October 2024	14,733

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Andrew Cook (Containers) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	55,518	757,924	866,329	37,095	1,716,866
Additions	-	95,320	109,000	2,181	206,501
Disposals	-	(66,650 )	(68,485 )	-	(135,135 )

As at 30 September 2025	55,518	786,594	906,844	39,276	1,788,232

Depreciation
As at 1 October 2024	19,933	511,186	511,573	32,809	1,075,501
Provided during the period	711	44,914	55,934	757	102,316
Disposals	-	(32,293 )	(50,290 )	-	(82,583 )

As at 30 September 2025	20,644	523,807	517,217	33,566	1,095,234

Net Book Value
As at 30 September 2025	34,874	262,787	389,627	5,710	692,998

As at 1 October 2024	35,585	246,738	354,756	4,286	641,365

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Plant & Machinery	78,789	110,806
Motor Vehicles	103,550	147,186

	182,339	257,992

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	198,240	192,760
Prepayments and accrued income	14,814	15,114
Other debtors	11,744	11,847

	224,798	219,721

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Andrew Cook (Containers) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	46,667	58,514
Trade creditors	106,615	85,641
Bank loans and overdrafts	7,500	10,000
Other taxes and social security	11,747	9,413
VAT	25,770	54,591
Other creditors < 1 year	51,136	96,092
Employees pension scheme	414	1,045
Accruals and deferred income	3,500	3,220
Directors' loan accounts	117,551	118,551

	370,900	437,067

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	71,944	6,250
Bank loans	-	7,500

	71,944	13,750

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	46,667	58,514
Later than one year and not later than five years	71,944	6,250

	118,611	64,764

	118,611	64,764

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	80	80

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Andrew Cook (Containers) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

11. Related Party Transactions

Andrew Cook (Builders) Limited

Connected Company

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

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

Included in other creditors at the year end is a balance of £48,333 (2024 - £93,288) due to Andrew Cook (Builders) Ltd.

Andrew Cook (Contractors)

Connected Party

During the year, Andrew Cook (Containers) Limited made sales to Andrew Cook (Contractors), a connected party, for the value of £88,818 (2024 - £88,714) and purchased goods to the value of £50,575 (2024 - £45,106).

At the year end the accounts show a debtor of £85,063 (2024 - £73,766) and a creditor of £6,957 (2024 - £7,358).

Included in other debtors at the year end is a loan balance of £1,000 (2024 - £1,000).

Belliston Quarry Co Limited

Connected Company

During the year, Andrew Cook (Containers) Limited made sales to Belliston Quarry Co Limited, a connected company, for the value of £34,215 (2024 - £34,712) and purchased goods to the value of £44,270 (2024 - £46,279).

At the year end the accounts show a debtor of £5,977 (2024 - £3,632) and a creditor of £28,194 (2024 - £26,655).

Management Fees

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

12. Ultimate Controlling Party

The Company is owned by the five shareholders and has no ultimate controlling party.

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