IRIS Accounts Production v26.1.10.61 05546134 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05546134 2024-12-31 05546134 2025-12-31 05546134 2025-01-01 2025-12-31 05546134 2023-12-31 05546134 2024-01-01 2024-12-31 05546134 2024-12-31 05546134 ns15:EnglandWales 2025-01-01 2025-12-31 05546134 ns14:PoundSterling 2025-01-01 2025-12-31 05546134 ns10:Director1 2025-01-01 2025-12-31 05546134 ns10:Director2 2025-01-01 2025-12-31 05546134 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05546134 ns10:SmallEntities 2025-01-01 2025-12-31 05546134 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05546134 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 05546134 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05546134 ns10:FullAccounts 2025-01-01 2025-12-31 05546134 1 2025-01-01 2025-12-31 05546134 ns10:Director3 2025-01-01 2025-12-31 05546134 ns10:Director4 2025-01-01 2025-12-31 05546134 ns10:RegisteredOffice 2025-01-01 2025-12-31 05546134 ns5:CurrentFinancialInstruments 2025-12-31 05546134 ns5:CurrentFinancialInstruments 2024-12-31 05546134 ns5:Non-currentFinancialInstruments 2025-12-31 05546134 ns5:Non-currentFinancialInstruments 2024-12-31 05546134 ns5:ShareCapital 2025-12-31 05546134 ns5:ShareCapital 2024-12-31 05546134 ns5:CapitalRedemptionReserve 2025-12-31 05546134 ns5:CapitalRedemptionReserve 2024-12-31 05546134 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 05546134 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 05546134 ns5:NetGoodwill 2025-01-01 2025-12-31 05546134 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 05546134 ns5:FurnitureFittings 2025-01-01 2025-12-31 05546134 ns5:NetGoodwill 2024-12-31 05546134 ns5:NetGoodwill 2025-12-31 05546134 ns5:NetGoodwill 2024-12-31 05546134 ns5:FurnitureFittings 2024-12-31 05546134 ns5:FurnitureFittings 2025-12-31 05546134 ns5:FurnitureFittings 2024-12-31 05546134 ns5:LeasedAssetsHeldAsLessee ns5:FurnitureFittings 2024-12-31 05546134 ns5:LeasedAssetsHeldAsLessee ns5:FurnitureFittings 2025-01-01 2025-12-31 05546134 ns5:LeasedAssetsHeldAsLessee ns5:FurnitureFittings 2025-12-31 05546134 ns5:LeasedAssetsHeldAsLessee ns5:FurnitureFittings 2024-12-31 05546134 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 05546134 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 05546134 ns10:Director3 3 2024-12-31 05546134 ns10:Director3 3 2023-12-31 05546134 ns10:Director3 3 2025-01-01 2025-12-31 05546134 ns10:Director3 3 2024-01-01 2024-12-31 05546134 ns10:Director3 3 2025-12-31 05546134 ns10:Director3 3 2024-12-31

REGISTERED NUMBER: 05546134 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST DECEMBER 2025 |

| FOR |

| COOK & PARTNERS LIMITED |

| COOK & PARTNERS LIMITED (REGISTERED NUMBER: 05546134) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| COOK & PARTNERS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTORS: | M Jones FCA

| J A Oliver ACA / FCCA

| B Wenman FCCA

| D Martin FCCA

| REGISTERED OFFICE: | Manufactory House

| Bell Lane

| Hertford

| Hertfordshire

| SG14 1BP

| REGISTERED NUMBER: | 05546134 (England and Wales)

| ACCOUNTANTS: | Cook & Partners Limited

| Manufactory House

| Bell Lane

| Hertford

| Hertfordshire

| SG14 1BP

| COOK & PARTNERS LIMITED (REGISTERED NUMBER: 05546134) |

BALANCE SHEET

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 753,210 |  | 753,210 |  |

Tangible assets | 5 | 32,103 |  | 40,282 |  |

785,313 |  | 793,492 |  |

CURRENT ASSETS

Debtors | 6 | 866,492 |  | 751,926 |  |

Prepayments and accrued income | 71,020 |  | 75,537 |  |

Cash at bank and in hand | 336,766 |  | 451,542 |  |

1,274,278 |  | 1,279,005 |  |

CREDITORS

Amounts falling due within one year | 7 | 386,880 |  | 453,189 |  |

NET CURRENT ASSETS | 887,398 |  | 825,816 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,672,711 |  | 1,619,308 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 18,497 |  | 25,025 |  |

NET ASSETS | 1,654,214 |  | 1,594,283 |  |

CAPITAL AND RESERVES

Called up share capital | 284 |  | 284 |  |

Capital redemption reserve | 22 |  | 22 |  |

Retained earnings | 1,653,908 |  | 1,593,977 |  |

SHAREHOLDERS' FUNDS | 1,654,214 |  | 1,594,283 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

| COOK & PARTNERS LIMITED (REGISTERED NUMBER: 05546134) |

BALANCE SHEET - continued

31ST DECEMBER 2025

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 Board of Directors and authorised for issue on 4th August 2026 and were signed on its behalf by:

B Wenman FCCA - Director

J A Oliver ACA / FCCA - Director

| COOK & PARTNERS LIMITED (REGISTERED NUMBER: 05546134) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| Cook & Partners 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.

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.

| Going Concern Justification

| The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date and therefore the financial statements for the year ended 31st December 2025 have been prepared using the going concern basis of accounting.

| Turnover

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

| Goodwill

| Purchased Goodwill arising on the acquisition of practices is not amortised as the directors are of the opinion that it has an indefinite life, and is capable of continued measurement.This policy represents a departure from the requirements of the Companies Act 2006 and the Financial Reporting Standard 102, which the directors believe to be justified on the grounds they consider that the accounts show a true and fair view by the adoption of the stated policy.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings | - | 33% 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.

| COOK & PARTNERS LIMITED (REGISTERED NUMBER: 05546134) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 22 (2024 - 21 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 753,210 |  |

| NET BOOK VALUE

| At 31st December 2025 | 753,210 |  |

| At 31st December 2024 | 753,210 |  |

| COOK & PARTNERS LIMITED (REGISTERED NUMBER: 05546134) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1st January 2025 | 136,015 |  |

| Additions | 2,735 |  |

| At 31st December 2025 | 138,750 |  |

| DEPRECIATION

| At 1st January 2025 | 95,733 |  |

| Charge for year | 10,914 |  |

| At 31st December 2025 | 106,647 |  |

| NET BOOK VALUE

| At 31st December 2025 | 32,103 |  |

| At 31st December 2024 | 40,282 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Fixtures

| and

| fittings

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 32,641 |  |

| DEPRECIATION

| At 1st January 2025 | 1,632 |  |

| Charge for year | 6,528 |  |

| At 31st December 2025 | 8,160 |  |

| NET BOOK VALUE

| At 31st December 2025 | 24,481 |  |

| At 31st December 2024 | 31,009 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 753,365 |  | 735,697 |  |

| Other debtors | 113,127 |  | 16,229 |  |

866,492 |  | 751,926 |  |

| COOK & PARTNERS LIMITED (REGISTERED NUMBER: 05546134) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 6,528 |  | 6,528 |  |

| Trade creditors | 16,618 |  | 20,964 |  |

| Taxation and social security | 241,126 |  | 249,916 |  |

| Other creditors | 122,608 |  | 175,781 |  |

386,880 |  | 453,189 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 18,497 |  | 25,025 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025 | 2024 |

£ | £ |

| M Jones FCA

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 102,000 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 102,000 |  | - |  |

| This loan has been repaid within 9 months of the balance sheet date.

10. | RESERVES

| During the previous year it was agreed by the directors that it was in the best interests of the company to enter into a share buyback agreement with minority shareholders.

| 21 £1 Ordinary B shares and 1 Ordinary H Share were bought back by the company out of distributable reserves for a total consideration, paid in cash, of £84,000, including stamp duty.

| The transaction has been reported in the prior years financial statements in accordance with FRS 102 as follows:

| To redeem the shares: |  | Dr |  | Cr |  |

| Ordinary share capital |  | 22 |  |

| Profit and loss reserve |  | 83,978 |  |

| Other Creditors |  |  | 84,000 |  |

| To maintain the capital at its original amount: |  |

| Profit and loss reserve |  | 22 |  |

| Capital redemption reserve |  |  | 22 |  |