REGISTERED NUMBER: 10104256 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

COOK LAWYERS LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr J C Cook

REGISTERED OFFICE:

Manchester Buisness Park

3000 Aviator Way

Manchester

M22 5TG

REGISTERED NUMBER:

10104256 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

23,236

40,714

CURRENT ASSETS

Debtors

5

476,086

415,537

Cash at bank and in hand

107,115

86,258

583,201

501,795

CREDITORS

Amounts falling due within one year

6

599,496

510,514

NET CURRENT LIABILITIES

(16,295

)

(8,719

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,941

31,995

CREDITORS

Amounts falling due after more than one year

7

-

(28,216

)

PROVISIONS FOR LIABILITIES

8

(5,809

)

-

NET ASSETS

1,132

3,779

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,032

3,679

SHAREHOLDERS' FUNDS

1,132

3,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 May 2026 and were signed by:

Mr J C Cook - Director

1.	STATUTORY INFORMATION

Cook Lawyers Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

89,434

Additions

16,708

Disposals

(60,035

)

At 31 March 2026

46,107

DEPRECIATION

At 1 April 2025

48,720

Charge for year

7,546

Eliminated on disposal

(33,395

)

At 31 March 2026

22,871

NET BOOK VALUE

At 31 March 2026

23,236

At 31 March 2025

40,714

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

256,921

388,731

Other debtors

219,165

26,806

476,086

415,537

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

9,192

Trade creditors

-

725

Taxation and social security

111,370

141,951

Other creditors

488,126

358,646

599,496

510,514

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

28,216

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

5,809

-

Deferred

tax

£

Charge to Statement of Income and Retained Earnings during year

5,809

Balance at 31 March 2026

5,809

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary shares

£1.00

100

100