These financial statements have been prepared in accordance with the provisions of FRS102 Section 1A of the Companies Act 2006 relating to small companies.
In accordance with section 444 of the Companies Act 2006, the directors' report and the profit and loss account have not been delivered.

For the financial year ended 31 August 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The members have not required the company to obtain an audit.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

COOKS COMMERCIALS LIMITED is a Private Company, limited by shares, domiciled in England and Wales, registration number 04878510.

The company's registered office is Brunswick House, 1 Weirfield Green, Taunton, Somerset TA1 1AZ.

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102, section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover is measured at the fair value of the consideration received or receivable and represents goods supplied or services rendered, stated net of Value Added Tax. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life:

Motor vehicles - 25% reducing balance

No depreciation is provided on freehold land.

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 on a straight line basis over the lease term.

Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.

Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.

Freehold land and buildings include £325,000 relating to land.

A debenture was created on the 26 September 2008 by the Royal Bank of Scotland PLC and is a secured, fixed and floating charge over assets of the company. A second charge was created on the 15 May 2013 by RBS Invoice Finance Ltd by was of a fixed and floating charge over the property of the company.

A fixed charge over the freehold land acquired by the company was createdon the 11 October 2018 by The Royal Bank of Scotland PLC.

There was no change in share capital during the year.

Mrs L Cook, a director, controls the company by virtue of a majority shareholding.