REGISTERED NUMBER: 11646530 (England and Wales)

COOK & SLEEP KITCHENS & BEDROOMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

E C Lees

Mrs J A Lees

REGISTERED OFFICE:

Unit 4 Greens Business Park

High Dyke

Navenby

Lincoln

LN5 0BQ

REGISTERED NUMBER:

11646530 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

27-29 Lumley Avenue

Skegness

Lincolnshire

PE25 2AT

BANKERS:

Barclays Bank Plc

316-318 High St

Lincoln

Lincolnshire

LN5 7DP

FIXED ASSETS

Tangible assets

4

17,556

20,944

CURRENT ASSETS

Stocks

23,237

27,732

Debtors

5

112,547

201,134

Cash at bank and in hand

53,823

19,530

189,607

248,396

CREDITORS

Amounts falling due within one year

6

153,459

205,919

NET CURRENT ASSETS

36,148

42,477

TOTAL ASSETS LESS CURRENT LIABILITIES

53,704

63,421

CREDITORS

Amounts falling due after more than one year

7

(1,877

)

(10,680

)

PROVISIONS FOR LIABILITIES

(2,955

)

(2,654

)

NET ASSETS

48,872

50,087

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

48,870

50,085

SHAREHOLDERS' FUNDS

48,872

50,087

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and authorised for issue by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

E C Lees - Director

1.	STATUTORY INFORMATION

Cook & Sleep Kitchens & Bedrooms Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 20% on reducing balance

Tangible fixed assets are held at cost less depreciation.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

Financial instruments

The company has chosen to adopt the FRS 102A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

47,398

Additions

1,611

At 31 October 2025

49,009

DEPRECIATION

At 1 November 2024

26,454

Charge for year

4,999

At 31 October 2025

31,453

NET BOOK VALUE

At 31 October 2025

17,556

At 31 October 2024

20,944

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

62,063

118,663

Other debtors

50,484

82,471

112,547

201,134

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,803

13,592

Trade creditors

56,783

96,297

Taxation and social security

23,086

38,944

Other creditors

64,787

57,086

153,459

205,919

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,877

10,680

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to EC Lees and JA Lees directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

E C Lees

Balance outstanding at start of year

37,336

45,212

Amounts advanced

37,016

51,671

Amounts repaid

(47,642

)

(59,547

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

26,710

37,336

Mrs J A Lees

Balance outstanding at start of year

32,736

40,612

Amounts advanced

36,665

51,671

Amounts repaid

(47,642

)

(59,547

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,759

32,736

The company has provided the directors with an interest free loan totalling £48,469 (2024 £70,072)