Cooke Components Ltd

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 08150077

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,708		11,756

			21,708		11,756
CURRENT ASSETS
Stocks	5	198,608		49,066
Debtors	6	112,813		32,022
Cash at bank and in hand		74,554		317,147

		385,975		398,235
Creditors: Amounts Falling Due Within One Year	7	(84,578 )		(82,772 )

NET CURRENT ASSETS (LIABILITIES)			301,397		315,463

TOTAL ASSETS LESS CURRENT LIABILITIES			323,105		327,219

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(5,427 )		(2,939 )

NET ASSETS			317,678		324,280

CAPITAL AND RESERVES
Called up share capital	9		201		201
Profit and Loss Account			317,477		324,079

SHAREHOLDERS' FUNDS			317,678		324,280

Page 1

Page 2

Cooke Components Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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 Matthew Cooke

Director

04/06/2026

The notes on pages 4 to 6 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2024	201	485,784	485,985
Loss for the year and total comprehensive income	-	(88,455 )	(88,455)

Dividends paid	-	(73,250)	(73,250)

As at 31 March 2025 and 1 April 2025	201	324,079	324,280


Profit for the year and total comprehensive income	-	65,648	65,648

Dividends paid	-	(72,250)	(72,250)

As at 31 March 2026	201	317,477	317,678

1. General Information

Cooke Components Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08150077 . The registered office is Unit 7b Cufaude Lane, Bramley, Tadley, Hampshire, RG26 5DL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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:

Leasehold	.
Plant & Machinery	2 year straight line
Motor Vehicles	5 year straight line
Fixtures & Fittings	2 year straight line
Computer Equipment	3 year straight line

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

Income 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 years 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

Page 4

Page 5

Cooke Components Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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:

	2026	2025
Office and administration	2	7

	2	7

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	4,865	30,319	12,630	1,249	49,063
Additions	-	25,690	-	-	25,690
Disposals	-	(30,319 )	-	-	(30,319 )

As at 31 March 2026	4,865	25,690	12,630	1,249	44,434

Depreciation
As at 1 April 2025	4,865	19,707	12,631	104	37,307
Provided during the period	-	4,710	-	416	5,126
Disposals	-	(19,707 )	-	-	(19,707 )

As at 31 March 2026	4,865	4,710	12,631	520	22,726

Net Book Value
As at 31 March 2026	-	20,980	(1 )	729	21,708

As at 1 April 2025	-	10,612	(1 )	1,145	11,756

5. Stocks

	2026	2025
	£	£
Stock	198,608	49,066

Page 5

Page 6

Cooke Components Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	108,552	32,022
Prepayments and accrued income	325	-
Other debtors	3,936	-

	112,813	32,022

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	35,166	27,507
Bank loans and overdrafts	253	534
Other taxes and social security	180	223
VAT	9,870	54,304
Other creditors	11,457	204
Director's loan account	27,652	-

	84,578	82,772

8. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances

	2026	2025
	£	£
Other timing differences	5,427	2,939

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	201	201

10. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	72,250	73,250

11. Related Party Transactions

Matthew Cooke

Director

Dividends received £36,250

Page 6